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City of El Mirage FY2023-2024 Annual Budget Proposed Version Last updated 04/20/23 City of El Mirage | Budget Book 2024 Page 1 TABLE OF CONTENTS Fund Summaries 3 General 4 Court 13 Court Enhancement 19 Towing 24 HURF 29 LTAF - Dial-A-Ride 34 Block Grant 38 Special Projects - Grants 41 Capital - Streets 48 Debt Service 52 Water 55 Irrigation 59 Wastewater 64 Sanitation 68 General Fund Departments 72 Mayor and Council 73 City Clerk 76 Administration 80 Information Technology 92 Human Resources 96 Financial Services 100 Public Works 108 Non-Departmental 120 Development Services 124 Police 137 Fire 143 City of El Mirage | Budget Book 2024 Page 2 FUND SUMMARIES City of El Mirage | Budget Book 2024 Page 3 General The General Fund is the primary fund for most City operations and a significant portion of the expenditures are directed toward police and fire operations. Summary The City of El Mirage is projecting $82.07M of revenue including transfers in FY2024, which represents a 102.9% increase over the prior year. Budgeted expenditures are projected to decrease by 6.5% or $2.8M to $40.16M in FY2024. For more details, see the "General Fund Departments" section. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $25M $50M $75M $100M City of El Mirage | Budget Book 2024 Page 4 Revenues The major increase in revenues is from the potential bond proceeds of $41,500,000. Overall, intergovernmental, property taxes, and city sales tax make up about 43 percent of the revenues in the General Fund, excluding transfers. The City does not track grants through the General Fund. Grant activity and projections can be accessed in the Special Projects Fund near the budget documents end. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. Program Transfers General Other Financing Sources FY2020 FY2021 FY2022 FY2023 FY2024 0 20 40 60 80 100 Revenue Source Program Charges for Services License BUSINESS LICENSE FEES 111-4-1111- 111 $45,065 $35,000 $35,000 0% $0 Total License: $45,065 $35,000 $35,000 0% $0 Permits BUILDING PERMIT FEES 111-4-1121- 111 $1,005,469 $600,000 $650,000 8.3% $50,000 Total Permits: $1,005,469 $600,000 $650,000 8.3% $50,000 Fees ENGINEERING & INSPECTION FEES 111-4-1131- 112 $894,134 $800,000 $600,000 -25% -$200,000 PLAN CHECK FEES 111-4-1131- 114 $426,648 $250,000 $500,000 100% $250,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 5 PLANNING AND ZONING FEES 111-4-1131- 115 $38,995 $30,000 $35,000 16.7% $5,000 FIRE PREVENTION 111-4-1131- 212 $40,284 $30,000 $40,000 33.3% $10,000 Total Fees: $1,400,061 $1,110,000 $1,175,000 5.9% $65,000 Charges for Service Charges for Service FARE DISTRIBUTION 111-4-1141- 113 $1,367 $5,000 $5,000 0% $0 PUBLIC DEFENDER FEES 111-4-1141- 116 $216 $0 $0 0% $0 COPY CHARGES 111-4-1141- 119 $93 $0 $0 0% $0 POLICE DEPT REPORTS 111-4-1141- 214 $9,396 $5,000 $5,000 0% $0 CPR CLASS FEE 111-4-1141- 215 $260 $0 $0 0% $0 RURAL METRO TRANSPORTS 111-4-1141- 217 $85,641 $75,000 $85,000 13.3% $10,000 SPECIAL EVENTS 111-4-1141- 418 $4,559 $25,000 $5,000 -80% -$20,000 Total Charges for Service: $101,531 $110,000 $100,000 -9.1% -$10,000 Rent FACILITY RENTALS 111-4-1142- 111 $4,986 $5,000 $5,000 0% $0 LAND RENTALS/LEASES 111-4-1142- 112 $76,090 $125,000 $125,000 0% $0 RAMADA RENTALS 111-4-1142- 415 $5,205 $5,000 $0 -100% -$5,000 RENT/UTILITIES-LIBRARY 111-4-1142- 417 $15,000 $15,000 $15,000 0% $0 ATHLETIC FIELD RENTALS 111-4-1142- 421 $5,325 $0 $0 0% $0 Total Rent: $106,606 $150,000 $145,000 -3.3% -$5,000 Total Charges for Service: $208,137 $260,000 $245,000 -5.8% -$15,000 Fines and Forfeitures Other CODE VIOLATIONS 111-4-1159- 111 $525 $0 $0 0% $0 JAIL INCARCERATION FEES 111-4-1159- 112 $24,467 $10,000 $5,000 -50% -$5,000 DSPLY SUS PLATE 111-4-1159- 212 $5,246 $5,000 $5,000 0% $0 Total Other: $30,238 $15,000 $10,000 -33.3% -$5,000 Total Fines and Forfeitures: $30,238 $15,000 $10,000 -33.3% -$5,000 Other Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 6 Auction Proceeds AUCTION PROCEEDS 111-4-1191- 111 $20,183 $25,000 $30,000 20% $5,000 Total Auction Proceeds: $20,183 $25,000 $30,000 20% $5,000 Unclassified Revenuese UNCLASSIFIED REVENUES 111-4-1195- 151 $173,465 $0 $0 0% $0 Total Unclassified Revenuese: $173,465 $0 $0 0% $0 Cash Over-Short CASH OVER/SHORT 111-4-1196- 195 $0 $0 $0 0% $0 Total Cash Over-Short: $0 $0 $0 0% $0 Reimburements REIMBURSEMENTS 111-4-1197- 171 $2,258 $0 $20,000 N/A $20,000 Total Reimburements: $2,258 $0 $20,000 N/A $20,000 Recovery From Prior Year RECOVERY FROM PRIOR YEAR 111-4-1198- 131 $13,076 $0 $0 0% $0 Total Recovery From Prior Year: $13,076 $0 $0 0% $0 Total Other: $208,981 $25,000 $50,000 100% $25,000 Total Charges for Services: $2,897,951 $2,045,000 $2,165,000 5.9% $120,000 Operating Grants and Contributions Grants ARIZONA FIRE INS PREMIUM TAX 111-4-1232- 215 $53,515 $45,000 $50,000 11.1% $5,000 Total Grants: $53,515 $45,000 $50,000 11.1% $5,000 Contributions-Donations LIEN RELEASE PAYMENTS 111-4-1269- 112 $1,076 $0 $0 0% $0 Total Contributions-Donations: $1,076 $0 $0 0% $0 Total Operating Grants and Contributions: $54,591 $45,000 $50,000 11.1% $5,000 Total Program: $2,952,542 $2,090,000 $2,215,000 6% $125,000 General Taxes Property PROPERTY TAX 111-4-2411- 511 $2,622,006 $2,715,000 $2,815,000 3.7% $100,000 Total Property: $2,622,006 $2,715,000 $2,815,000 3.7% $100,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 7 City Sales CITY SALES TAX 111-4-2422- 511 $14,760,486 $12,500,000 $13,500,000 8% $1,000,000 Total City Sales: $14,760,486 $12,500,000 $13,500,000 8% $1,000,000 Franchise FRANCHISE FEES 111-4-2433- 511 $761,830 $725,000 $750,000 3.4% $25,000 Total Franchise: $761,830 $725,000 $750,000 3.4% $25,000 Total Taxes: $18,144,322 $15,940,000 $17,065,000 7.1% $1,125,000 Unrestricted State Revenue Intergovernmental Shared Income STATE INCOME TAX 111-4-2511- 511 $4,712,557 $4,750,000 $9,660,000 103.4% $4,910,000 Total Shared Income: $4,712,557 $4,750,000 $9,660,000 103.4% $4,910,000 Shared Auto-Gas-Transport VEHICLE LICENSE TAX 111-4-2512- 511 $1,672,786 $1,675,000 $1,845,000 10.1% $170,000 Total Shared Auto-Gas-Transport: $1,672,786 $1,675,000 $1,845,000 10.1% $170,000 Shared Sales STATE SALES TAX 111-4-2513- 511 $5,052,015 $4,250,000 $5,420,000 27.5% $1,170,000 Total Shared Sales: $5,052,015 $4,250,000 $5,420,000 27.5% $1,170,000 Total Intergovernmental: $11,437,358 $10,675,000 $16,925,000 58.5% $6,250,000 Total Unrestricted State Revenue: $11,437,358 $10,675,000 $16,925,000 58.5% $6,250,000 Unrestricted Investment Earnings Investment Earnings INTEREST REVENUE 111-4-2611- 511 -$457,780 $0 $0 0% $0 LGIP INTEREST-GEN FUND 111-4-2611- 512 $134,426 $50,000 $400,000 700% $350,000 Total Investment Earnings: -$323,354 $50,000 $400,000 700% $350,000 Total Unrestricted Investment Earnings: -$323,354 $50,000 $400,000 700% $350,000 Total General: $29,258,326 $26,665,000 $34,390,000 29% $7,725,000 Other Financing Sources Other Bonds Issued BOND PROCEEDS 111-4-8821- 911 $0 $0 $41,500,000 N/A $41,500,000 Total Bonds Issued: $0 $0 $41,500,000 N/A $41,500,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 8 Other OTHER FINANCING SOURCES 111-4-8891- 511 $335,993 $0 $0 0% $0 Total Other: $335,993 $0 $0 0% $0 Total Other: $335,993 $0 $41,500,000 N/A $41,500,000 Total Other Financing Sources: $335,993 $0 $41,500,000 N/A $41,500,000 Transfers TRANSFER IN 111-4-9999- 971 $3,904,004 $11,685,000 $3,965,000 -66.1% -$7,720,000 Total Transfers: $3,904,004 $11,685,000 $3,965,000 -66.1% -$7,720,000 Total Revenue Source: $36,450,864 $40,440,000 $82,070,000 102.9% $41,630,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Expenditures Budgeted Expenditures 50.2% 50.2% 50.2% 49.8% 49.8% 49.8% Public Safety General Government City of El Mirage | Budget Book 2024 Page 9 Budgeted and Historical Expenditures Millions General Government Public Safety FY2020 FY2021 FY2022 FY2023 FY2024 $0 $10 $20 $30 $40 $50 Expenditures General Government $14,117,090 $25,340,000 $19,982,000 -21.1% -$5,358,000 Public Safety $16,105,204 $17,621,500 $20,177,000 14.5% $2,555,500 Total Expenditures: $30,222,294 $42,961,500 $40,159,000 -6.5% -$2,802,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 10 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (55.7%) Personnel Services (55.7%) Personnel Services (55.7%) Services (14.3%) Services (14.3%) Services (14.3%) Transfers and Contingencies (11.1%) Transfers and Contingencies (11.1%) Transfers and Contingencies (11.1%) Special Projects (7.4%) Special Projects (7.4%) Special Projects (7.4%) Capital Outlays/Projects (6.1%) Capital Outlays/Projects (6.1%) Capital Outlays/Projects (6.1%) Supplies (5.4%) Supplies (5.4%) Supplies (5.4%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service – Interest/Fees Supplies Capital Outlays/Projects Special Projects Transfers and Contingencies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 10 20 30 40 50 City of El Mirage | Budget Book 2024 Page 11 The General Fund budget is used to pay for public safety, general services, community services, and development services, among other functions. These functions are labor-intensive. Accordingly, this fund budgeted 184.7 of the 225.3 non-elected positions this year. Approximately 55 percent of the General Fund budget is established to pay salaries and benefits (personnel services). This year's budget focuses on maintaining and improving operations while adding value through the budget process to create stability. Departments were tasked with being efficient and effective with their budgets. As part of the budget process, the City Council asked that increased revenues be directed to meet public safety and capital needs as well as address operating costs resulting from enhancements to service delivery. Contingency remains at $300,000 and any use requires Council notification. Contingency funds are to be used for emergency needs or for unexpected opportunities such as grant matches or newly identified City needs. Operational contingency at $2,245,000 was added for programs such as retirement and backfill as well as potential land purchases. Expense Objects Personnel Services $18,365,465 $19,438,000 $22,369,000 15.1% $2,931,000 Supplies $1,541,482 $1,837,000 $2,151,500 17.1% $314,500 Services $3,895,195 $5,142,000 $5,760,000 12% $618,000 Special Projects $2,460,993 $10,470,500 $2,963,500 -71.7% -$7,507,000 Capital Outlays/Projects $3,254,159 $3,396,000 $2,460,000 -27.6% -$936,000 Transfers and Contingencies $705,000 $2,678,000 $4,455,000 66.4% $1,777,000 Total Expense Objects: $30,222,294 $42,961,500 $40,159,000 -6.5% -$2,802,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 12 Court The El Mirage City Court is responsible for the expedient adjudication of Criminal Misdemeanors, Criminal and Civil Traffic violations, El Mirage City Code violations, Injunctions Prohibiting Harassment and Orders of Protection that occur within the City Limits. In addition, the El Mirage City Court is committed to excellence in public service by treating everyone with dignity, respect and professionalism through overseeing the effective, efficient and ethical administration of justice to ensure it is accessible and dispensed impartially to all. Summary The City of El Mirage is projecting $1.25M of revenue in FY2024, which represents a 36.4% increase over the prior year. Budgeted expenditures are projected to increase by 11.1% or $125K to $1.25M in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $250K $500K $750K $1M $1.25M $1.5M City of El Mirage | Budget Book 2024 Page 13 Revenues The general reduction in fine revenues is mainly due to the elimination of photo enforcement. This is countered with increased transfers from the General Fund, which accounts for 72 percent of the court's revenue. The court's revenues from fines the court collects along with local costs, local default fees, and defensive driving revenues make up 28 percent of revenue classified as programs. Projected 2024 Revenues Transfers (71.7%) Transfers (71.7%) Transfers (71.7%) Program (28.3%) Program (28.3%) Program (28.3%) Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Program Transfers FY2020 FY2021 FY2022 FY2023 FY2024 0 1 0.25 0.5 0.75 1.25 1.5 City of El Mirage | Budget Book 2024 Page 14 Revenue Source Program FORFEITURE REVENUE 114-4-1151-214 $1,535 $0 $0 0% $0 COURT FINES 114-4-1151-222 $233,956 $250,000 $235,000 -6% -$15,000 JCEF - LOCAL FUND 114-4-1159-215 $136 $0 $0 0% $0 LOCAL COST 114-4-1159-216 $1,159 $0 $0 0% $0 LOCAL DEFAULT FEE 114-4-1159-217 $38,065 $45,000 $30,000 -33.3% -$15,000 MISCELLANEOUS FEES 114-4-1159-218 $3,194 $0 $0 0% $0 WARRANT FEE 114-4-1159-219 $1,523 $0 $0 0% $0 CONFIDENTIAL ADDRESS FND-LOCAL 114-4-1159-222 $83 $0 $0 0% $0 DEFENSIVE DRIVING REVENUE 114-4-1159-291 $86,363 $70,000 $90,000 28.6% $20,000 Total Program: $366,013 $365,000 $355,000 -2.7% -$10,000 General INTEREST REVENUE 114-4-2611-511 $1,324 $0 $0 0% $0 Total General: $1,324 $0 $0 0% $0 Transfers TRANSFER IN 114-4-9999-971 $502,000 $555,000 $900,000 62.2% $345,000 Projected Deficit 114-4-9999-971 $0 $763,500 $900,000 17.9% $136,500 Beginning Fund Balance 114-4-9999-971 $0 -$208,500 $0 -100% $208,500 Total Transfers: $502,000 $555,000 $900,000 62.2% $345,000 Total Revenue Source: $869,337 $920,000 $1,255,000 36.4% $335,000 Name Name Account ID Account ID FY2022 Actual FY2022 Actual FY2023 Budgeted FY2023 Budgeted FY2024 Budgeted FY2024 Budgeted % Change % Change $ Change $ Change City of El Mirage | Budget Book 2024 Page 15 Expenditures by Expense Type Expenditures in the court increased mainly due to items previously expensed to the Court Enhancement Fund moving to the Court Fund. Budgeted Expenditures by Expense Type Personnel Services (85.9%) Personnel Services (85.9%) Personnel Services (85.9%) Services (12.4%) Services (12.4%) Services (12.4%) Supplies (1.7%) Supplies (1.7%) Supplies (1.7%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Outlays/Projects Supplies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 1 0.25 0.5 0.75 1.25 1.5 City of El Mirage | Budget Book 2024 Page 16 Expense Objects Personnel Services SALARIES AND WAGES 114-5-2251-110 $566,337 $722,000 $776,000 7.5% $54,000 OVERTIME 114-5-2251-111 $23 $3,000 $3,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 114-5-2251-120 $59,953 $99,000 $119,000 20.2% $20,000 SOCIAL SECURITY CONTRIBUTION 114-5-2251-130 $34,051 $42,000 $45,000 7.1% $3,000 MEDICARE CONTRIBUTION 114-5-2251-131 $7,988 $11,000 $12,000 9.1% $1,000 ASRS CONTRIBUTION 114-5-2251-132 $69,434 $87,000 $94,000 8% $7,000 DEFERRED COMPENSATION 114-5-2251-134 $2,595 $3,000 $11,500 283.3% $8,500 WORKERS COMPENSATION 114-5-2251-140 $1,169 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE 114-5-2251-141 $417 $3,000 $3,000 0% $0 LABOR DISTRIBUTION 114-5-2251-199 $4,420 $11,500 $11,500 0% $0 Total Personnel Services: $746,386 $983,500 $1,077,000 9.5% $93,500 Supplies OFFICE SUPPLIES 114-5-2251-230 $8,206 $5,000 $5,000 0% $0 BUILDING JANITORIAL SUPPLIES 114-5-2251-231 $370 $1,500 $1,500 0% $0 COMPUTER/PRINTER SUPPLIES 114-5-2251-232 $5,350 $5,000 $5,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 114-5-2251-237 $8,199 $1,000 $2,000 100% $1,000 OPERATING MATERIAL & SUPPLIES 114-5-2251-249 $2,409 $4,000 $4,500 12.5% $500 COPIER USAGE/SUPPLIES/MAINT 114-5-2251-254 $504 $1,000 $1,000 0% $0 SOFTWARE MAINT CONTRACT 114-5-2251-265 $750 $500 $2,000 300% $1,500 Total Supplies: $25,788 $18,000 $21,000 16.7% $3,000 Services CONTRACTED SERVICES 114-5-2251-313 $3,053 $3,500 $30,500 771.4% $27,000 AUDIT/CONSULTING SERVICES 114-5-2251-317 $3,300 $0 N/A $0 INTERPRETER 114-5-2251-319 $498 $7,500 $12,000 60% $4,500 ARMORED CAR SERVICES 114-5-2251-338 $6,942 $8,500 $10,000 17.6% $1,500 JURY POLL EXPENSES 114-5-2251-339 $0 $4,000 $4,000 0% $0 SECURITY SERVICES 114-5-2251-345 $0 $70,000 $70,000 0% $0 PRINTING COST 114-5-2251-360 $796 $5,500 $5,500 0% $0 MAILING COST 114-5-2251-362 $1,595 $3,000 $3,000 0% $0 DUES-MEMBERSHIPS-FEES 114-5-2251-370 $471 $1,500 $2,000 33.3% $500 SUBSCRIPTIONS 114-5-2251-371 $686 $3,500 $5,500 57.1% $2,000 BANK CHARGES/MERCHANT SERVICES 114-5-2251-372 $5,605 $9,000 $9,000 0% $0 MISCELLANEOUS EXPENSES 114-5-2251-377 $3,440 $4,000 $4,000 0% $0 Total Services: $26,386 $120,000 $155,500 29.6% $35,500 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 114-5-2251-617 $0 $7,000 $0 -100% -$7,000 Total Capital Outlays/Projects: $0 $7,000 $0 -100% -$7,000 Total Expense Objects: $798,560 $1,128,500 $1,253,500 11.1% $125,000 Name Name Account ID Account ID FY2022 Actual FY2022 Actual FY2023 Budgeted FY2023 Budgeted FY2024 Budgeted FY2024 Budgeted % Change % Change $ Change $ Change City of El Mirage | Budget Book 2024 Page 17 Significant Changes Court contract for equipment was moved from Court Enhancement Fund due to being an operational expense. The interpreter line increased by $4,500 to cover the anticipated costs of using a court interpreting service. City of El Mirage | Budget Book 2024 Page 18 Court Enhance- ment The City Court Enhancement and Security Fund is established to enhance City Court processes and security. Monies in the Fund shall supplement, not supplant, funds provided to the City Court through the city budget process. Interest earned on the monies in the Fund shall be credited to the City Court Enhancement and Security Fund. The City Court shall administer the Fund and may make expenditures from the Fund for approved purposes. The City Court shall impose a court enhancement and security fee on each order or agreement to pay any fine, sanction, penalty, or assessment or to participate in any Court-authorized diversion program. The court enhancement and security fee shall not be imposed on civil parking violations. The City Court shall collect the court enhancement and security fee for deposit into the City Court Enhancement and Security Fund. Summary The City of El Mirage is projecting $40K of revenue in FY2024, which represents a 11.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 96.3% or $577K to $22K in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $200K $400K $600K $800K City of El Mirage | Budget Book 2024 Page 19 Revenues The reduction in revenues over time to the fund is due to the elimination of photo enforcement a few years ago. All revenues generated in the Court Enhancement Fund are classified under programs; nearly two-thirds of that revenue is from court tech fees. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Program FY2020 FY2021 FY2022 FY2023 FY2024 0 0.1 0.025 0.05 0.075 0.125 Revenue Source Program COURT TIME PMT REVENUE 121-4-1159-223 $8,128 $10,000 $5,000 -50% -$5,000 COURT FTG FEE REVENUE 121-4-1159-231 $8,697 $5,000 $5,000 0% $0 COURT TECH ACCT REVENUE 121-4-1159-232 $31,813 $30,000 $25,000 -16.7% -$5,000 Total Program: $48,637 $45,000 $35,000 -22.2% -$10,000 General INTEREST REVENUE 121-4-2611-511 $1,689 $0 $5,000 N/A $5,000 Total General: $1,689 $0 $5,000 N/A $5,000 Total Revenue Source: $50,326 $45,000 $40,000 -11.1% -$5,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 20 Expenditures by Expense Type Due to the Court Enhancement Fund's restrictions on allowable uses to the court, some previously recognized expenditures have been moved to the Court Fund, decreasing the expenditures for the fund. Budgeted Expenditures by Expense Type Services (81.8%) Services (81.8%) Services (81.8%) Supplies (18.2%) Supplies (18.2%) Supplies (18.2%) City of El Mirage | Budget Book 2024 Page 21 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Personnel Services Capital Outlays/Projects Supplies Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Expense Objects Supplies EQUIPMENT/FURNITURE PURCHASE 121-5-2251-237 $2,226 $0 $3,500 $3,500 OPERATING MATERIALS & SUPPLIES 121-5-2251-249 $500 $500 BUILDING MAINTENANCE/REPAIRS 121-5-2251-250 $12,067 $0 $0 $0 Total Supplies: $14,293 $0 $4,000 $4,000 Services PROFESSIONAL SERVICES 121-5-2251-311 $0 $3,500 $3,500 $0 CONTRACTED SERVICES 121-5-2251-313 $24,801 $24,500 $0 -$24,500 SECURITY SERVICES 121-5-2251-345 $50,697 $0 $0 $0 TRAVEL AND PER DIEM 121-5-2251-350 $695 $5,000 $5,000 $0 CONFERENCE,SEMINARS & TRAINING 121-5-2251-351 $2,480 $9,000 $9,000 $0 MISCELLANEOUS EXPENSES 121-5-2251-377 $0 $0 $500 $500 Total Services: $78,673 $42,000 $18,000 -$24,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 121-5-2251-617 $0 $60,000 $0 -$60,000 BUILDINGS AND IMPROVEMENTS 121-5-2251-656 $53,390 $497,000 $0 -$497,000 Total Capital Outlays/Projects: $53,390 $557,000 $0 -$557,000 Total Expense Objects: $146,357 $599,000 $22,000 -$577,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted $ Change City of El Mirage | Budget Book 2024 Page 22 Significant Changes Court equipment contract was moved to the Court Fund. Equipment/Furniture Purchase increase to purchase three tablets and portable mounts for virtual translating services. City of El Mirage | Budget Book 2024 Page 23 Towing The Police Department administers this fund in accordance with the regulations of Arizona Revised Statute 28-3511, which reads in part: “The immobilizing or impounding agency shall establish procedures for immobilization hearings or post storage hearings, for the release of properly immobilized or impounded vehicles and for the imposition of a charge for administrative costs …the administrative charges collected pursuant to this section shall be transmitted to the city treasurer for deposit in a special fund established by the municipality for the purpose of implementing section 28-872 and this article". The El Mirage Police Department impounds vehicles, pursuant to Arizona Revised Statutes 28-3511, if the driver is in violation of ANY of the following: The driver's driving privilege is revoked for any reason. The driver has never had a driver's license or permit issued in Arizona or any other jurisdiction. The driver is arrested for Extreme or Aggravated DUI. The driver is under the legal drinking age and has been operating a vehicle with alcohol in their body. The driver has an ignition interlock requirement and no interlock installed. Or if ALL of the following apply: 1. The driver has no proof of insurance AND 2. The driver's license is canceled or revoked, or the driver has never been issued a driver's license AND 3. The driver is involved in an accident resulting in either property damage, injury, or death of another person. Vehicles towed under this statute are impounded for 20 days. Drivers have ten days from the date of the tow to request a hearing to determine if the impound met the requirements of A.R.S. 28-3511. Some vehicles may qualify for an early release from impound. Summary The City of El Mirage is projecting $25K of revenue in FY2024, which represents a 25% increase over the prior year. Budgeted expenditures are projected to decrease by 32.7% or $27K to $55.5K in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $50K $100K $150K $200K City of El Mirage | Budget Book 2024 Page 24 Revenues When a vehicle is eligible for release, an authorized release must be obtained from the El Mirage Police Department. The $150.00 administrative fee and towing fees must be paid before any vehicle is released. This administrative fee is placed into the Police Towing Fund. All revenues are classified under programs. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Program FY2020 FY2021 FY2022 FY2023 FY2024 0 0.01 0.02 0.03 0.04 0.05 Revenue Source Program IMPOUND REVENUE(28-3511) 128-4-1159-221 $23,850 $20,000 $25,000 25% $5,000 Total Program: $23,850 $20,000 $25,000 25% $5,000 General INTEREST REVENUE 128-4-2611-511 $333 $0 $0 0% $0 Total General: $333 $0 $0 0% $0 Total Revenue Source: $24,183 $20,000 $25,000 25% $5,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 25 Expenditures by Expense Type The Police Towing Fund expenditures are more than revenues to spend down the fund balance and for this budget year, the special projects were reduced to maintain a fund balance. Budgeted Expenditures by Expense Type Personnel Services (61.3%) Personnel Services (61.3%) Personnel Services (61.3%) Services (20.7%) Services (20.7%) Services (20.7%) Supplies (18%) Supplies (18%) Supplies (18%) City of El Mirage | Budget Book 2024 Page 26 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Supplies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.025 0.05 0.075 0.1 0.125 0.15 0.175 Expense Objects Personnel Services LABOR DISTRIBUTION 128-5-2111-199 $28,565 $33,000 $34,000 3% $1,000 Total Personnel Services: $28,565 $33,000 $34,000 3% $1,000 Supplies MEDICAL EQUIPMENT/SUPPLIES 128-5-2111-212 $7,763 $10,000 $10,000 0% $0 SOFTWARE MAINT CONTRACT 128-5-2111-265 $26,825 $28,000 $0 -100% -$28,000 Total Supplies: $34,588 $38,000 $10,000 -73.7% -$28,000 Services DUES-MEMBERSHIPS-FEES 128-5-2111-370 $9,100 $11,500 $11,500 0% $0 Total Services: $9,100 $11,500 $11,500 0% $0 Special Projects SPECIAL PROJECTS 128-5-2111-418 $75,069 $0 $0 0% $0 Total Special Projects: $75,069 $0 $0 0% $0 Total Expense Objects: $147,322 $82,500 $55,500 -32.7% -$27,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 27 Significant Changes Software Maintenance Contract decreased by $28,000 because costs were moved to the Police Department in the General Fund. City of El Mirage | Budget Book 2024 Page 28 HURF The highway user revenue fund (HURF) is responsible for the upkeep of City streets and right-of- ways. HURF accomplishes this through the pavement maintenance program, routine street sweeping, contract administration for right-of-way landscaping, traffic signal maintenance contract, and emergency service support. Summary The City of El Mirage is projecting $3.71M of revenue in FY2024, which represents a 13.4% increase over the prior year. Budgeted expenditures are projected to decrease by 6.4% or $254.5K to $3.71M in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $1M $2M $3M $4M $5M Revenues The increase in HURF revenues is from an increase in state shared revenue allocation of fuel tax and vehicle registration fees. All revenues in this fund are classified under programs. City of El Mirage | Budget Book 2024 Page 29 Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Transfers Program FY2020 FY2021 FY2022 FY2023 FY2024 0 1 2 3 4 Revenue Source Program REIMBURSEMENTS 131-4-1197-371 $20,595 $0 $0 0% $0 HURF/STATE GASOLINE TAX 131-4-1232-311 $2,646,491 $2,450,000 $2,800,000 14.3% $350,000 Total Program: $2,667,086 $2,450,000 $2,800,000 14.3% $350,000 General INTEREST REVENUE 131-4-2611-511 $5,086 $0 $0 0% $0 Total General: $5,086 $0 $0 0% $0 Transfers TRANSFER IN 131-4-9999-971 $0 $823,000 $910,000 10.6% $87,000 Total Transfers: $0 $823,000 $910,000 10.6% $87,000 Total Revenue Source: $2,672,172 $3,273,000 $3,710,000 13.4% $437,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 30 Expenditures by Expense Type The capital projects like Pavement Management Program, Dysart Road Widening, and Thompson Ranch Utility Easement Access account for 53 percent of the HURF expenditures. Budgeted Expenditures by Expense Type Capital Outlays/Projects (53.4%) Capital Outlays/Projects (53.4%) Capital Outlays/Projects (53.4%) Services (30.5%) Services (30.5%) Services (30.5%) Personnel Services (10.1%) Personnel Services (10.1%) Personnel Services (10.1%) Supplies (6%) Supplies (6%) Supplies (6%) City of El Mirage | Budget Book 2024 Page 31 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Supplies Personnel Services Services Capital Outlays/Projects FY2020 FY2021 FY2022 FY2023 FY2024 0 1 2 3 4 5 Expense Objects Personnel Services SALARIES AND WAGES 131-5-3581-110 $203,900 $213,000 $243,000 14.1% $30,000 OVERTIME 131-5-3581-111 $2,807 $5,000 $5,000 0% $0 ON CALL PAY 131-5-3581-116 $0 $10,000 $10,000 0% $0 COMP TIME 131-5-3581-117 -$119 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 131-5-3581-120 $51,188 $53,000 $55,000 3.8% $2,000 SOCIAL SECURITY CONTRIBUTION 131-5-3581-130 $11,971 $15,000 $16,000 6.7% $1,000 MEDICARE CONTRIBUTION 131-5-3581-131 $2,800 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 131-5-3581-132 $25,630 $29,000 $33,000 13.8% $4,000 WORKERS COMPENSATION 131-5-3581-140 $12,885 $7,000 $8,000 14.3% $1,000 UNEMPLOYMENT INSURANCE 131-5-3581-141 $162 $2,000 $2,000 0% $0 WORKERS COMP REIMBURSEMENTS 131-5-3581-198 -$1,759 $0 $0 0% $0 Total Personnel Services: $309,464 $338,000 $376,000 11.2% $38,000 Supplies SMALL TOOLS/EQUIP/PARTS 131-5-3581-210 $7,271 $2,500 $2,500 0% $0 FUEL AND LUBRICANTS 131-5-3581-211 $20,216 $15,000 $24,000 60% $9,000 SAFETY EQUIPMENT/SUPPLIES 131-5-3581-213 $2,674 $3,000 $3,000 0% $0 STREET SIGN EXPENSES 131-5-3581-219 $13,162 $26,000 $26,000 0% $0 CHEMICALS 131-5-3581-222 $18,923 $9,000 $9,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 32 ASPHALT/COAL MATERIAL 131-5-3581-225 $1,674 $4,500 $4,500 0% $0 EQUIPMENT/FURNITURE PURCHASE 131-5-3581-237 $2,813 $6,000 $6,000 0% $0 IRRIGATION SUPPLIES 131-5-3581-243 $677 $3,000 $3,000 0% $0 OPERATING MATERIAL & SUPPLIES 131-5-3581-249 $8,387 $11,000 $11,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 131-5-3581-253 $9,541 $7,000 $10,000 42.9% $3,000 OTHER MAINTENANCE/REPAIRS 131-5-3581-269 $6,726 $14,000 $10,000 -28.6% -$4,000 TRAFFIC SIGNAL MAINT/REPAIRS 131-5-3581-270 $152,979 $114,500 $114,500 0% $0 Total Supplies: $245,041 $215,500 $223,500 3.7% $8,000 Services CONTRACTED SERVICES 131-5-3581-313 $176,230 $324,500 $324,500 0% $0 EQUIPMENT RENT/LEASES 131-5-3581-328 $0 $2,500 $6,000 140% $3,500 TRAVEL AND PER DIEM 131-5-3581-350 $768 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING 131-5-3581-351 $2,219 $2,500 $4,000 60% $1,500 PUBLISHING/ADVERTISEMENT COST 131-5-3581-361 $0 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 131-5-3581-370 $1,230 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 131-5-3581-381 $6,988 $6,000 $6,000 0% $0 BUILDING WATER/SEWER SERVICES 131-5-3581-385 $0 $12,000 $12,000 0% $0 LANDSCAPING/IRRIGATION 131-5-3581-386 $215,501 $130,000 $246,000 89.2% $116,000 STREET/TRAFFIC LIGHT ELEC 131-5-3581-388 $482,224 $530,000 $530,000 0% $0 Total Services: $885,161 $1,010,000 $1,131,000 12% $121,000 Special Projects STREET IMPROVEMENTS 131-5-3581-460 $809,861 $0 $0 0% $0 Total Special Projects: $809,861 $0 $0 0% $0 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 131-5-3581-617 $46,798 $54,000 $0 -100% -$54,000 VEHICLES 131-5-3581-650 $46,890 $47,000 $0 -100% -$47,000 INFRASTRUCTURE 131-5-3581-657 $660,771 $2,098,000 $1,979,500 -5.6% -$118,500 LAND IMPROVEMENTS 131-5-3581-658 $19,020 $202,000 $0 -100% -$202,000 Total Capital Outlays/Projects: $773,479 $2,401,000 $1,979,500 -17.6% -$421,500 Total Expense Objects: $3,023,007 $3,964,500 $3,710,000 -6.4% -$254,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Fuel and Lubricants increased by $9,000 to align with the actual expense. Equipment Rent/Lease increased by $3,500 based on projected expenses for bucket truck rental. Landscaping/Irrigation increased by $116,000 based on FY23 costs. City of El Mirage | Budget Book 2024 Page 33 Dial-A-Ride The City of El Mirage expanded its partnership with Northwest Valley Connect to provide Dial-A-Ride services. El Mirage Dial-A-Ride service provides on-demand service based upon certification of eligibility for El Mirage Seniors ages 65 and older and persons with disabilities within the Dial-A-Ride boundary. Valley Metro Paratransit operates within El Mirage only when both ends of the trip are within the federally mandated service area. Summary The City of El Mirage is projecting $90K of revenue in FY2024, which represents a 5.3% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $225K in FY2024. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $50K $100K $150K $200K $250K City of El Mirage | Budget Book 2024 Page 34 Revenues All revenues in this fund are classified under programs and come from the City's allocation of the Arizona Lottery Funds. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Program FY2020 FY2021 FY2022 FY2023 FY2024 0 0.02 0.04 0.06 0.08 0.1 Revenue Source Program LTAF/LOTTERY REVENUE SHARING 141-4-1232-314 $90,370 $95,000 $90,000 -5.3% -$5,000 Total Program: $90,370 $95,000 $90,000 -5.3% -$5,000 General INTEREST REVENUE 141-4-2611-511 $360 $0 $0 0% $0 Total General: $360 $0 $0 0% $0 Total Revenue Source: $90,730 $95,000 $90,000 -5.3% -$5,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 35 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (100%) Services (100%) Services (100%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.05 0.1 0.15 0.2 0.25 City of El Mirage | Budget Book 2024 Page 36 Expense Objects Services CONTRACTED SERVICES 141-5-3581-313 $36,324 $225,000 $225,000 0% $0 Total Services: $36,324 $225,000 $225,000 0% $0 Total Expense Objects: $36,324 $225,000 $225,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes There are no significant changes. City of El Mirage | Budget Book 2024 Page 37 Block Grant This fund accounts for capital projects approved and funded by CDBG. Any in-kind or direct City expenses are recorded in other departments. Summary The City of El Mirage is projecting $879K of revenue in FY2024, which represents a 20.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 20.1% or $221K to $879K in FY2024. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $250K $500K $750K $1M $1.25M Revenues City of El Mirage | Budget Book 2024 Page 38 Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. Program FY2021 FY2022 FY2023 FY2024 0 1 0.25 0.5 0.75 1.25 Revenue Source Program FEDERAL GRANTS 148-4-1331-217 $0 $500,000 $879,000 75.8% $379,000 CDBG-FIRE-DG9905 148-4-1331-225 $0 $600,000 $0 -100% -$600,000 MAIN ST. WATERLINE IMPROVEMENT 148-4-1331-614 $459,374 $0 $0 0% $0 Total Program: $459,374 $1,100,000 $879,000 -20.1% -$221,000 Total Revenue Source: $459,374 $1,100,000 $879,000 -20.1% -$221,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Expenditures by Expense Type City of El Mirage | Budget Book 2024 Page 39 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Outlays/Projects FY2021 FY2022 FY2023 FY2024 0 1 0.25 0.5 0.75 1.25 Expense Objects Capital Outlays/Projects General Government VEHICLE 148-5-1591-650 $0 $600,000 $0 -100% -$600,000 LAND IMPROVEMENTS 148-5-1591-658 $27,656 $500,000 $0 -100% -$500,000 SEWER COLLECTION SYSTEMS 148-5-1591-670 $879,000 N/A $879,000 WATER MAINS AND LINES 148-5-1591-673 $431,718 $0 $0 0% $0 Total General Government: $459,374 $1,100,000 $879,000 -20.1% -$221,000 Total Capital Outlays/Projects: $459,374 $1,100,000 $879,000 -20.1% -$221,000 Total Expense Objects: $459,374 $1,100,000 $879,000 -20.1% -$221,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Sewer Collection Systems increased by $879,000 for the 5th Avenue Sanitary Sewer Replacement project. City of El Mirage | Budget Book 2024 Page 40 Special Projects - Grants The Special Projects Fund tracks grants and donations dedicated for a specific purpose or when an accounting of use must be reported to the grantee. The City continues to seek and apply for funding that supports its mission. Community Development Block Grants (CDBG) and Local Transportation Assistance Funds (LTAF or ALF) are recorded in separate funds. The City has split the Grant Fund into Grants/Contributions (Fund 147) and Public Safety Grants/Contributions (Fund 149) for tracking purposes only. The City continues to seek and apply for funding that supports its mission. Summary The City of El Mirage is projecting $12.27M of revenue in FY2024, which represents a 8% increase over the prior year. Budgeted expenditures are projected to decrease by 13.6%% or $3.11M to $19.68M in FY2024. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $5M $10M $15M $20M $25M City of El Mirage | Budget Book 2024 Page 41 Revenue by Fund 2024 Revenue by Fund Public Safety Grants/Contributions (93.5%) Public Safety Grants/Contributions (93.5%) Public Safety Grants/Contributions (93.5%) Grants/Contributions (6.5%) Grants/Contributions (6.5%) Grants/Contributions (6.5%) Budgeted and Historical 2024 Revenue by Fund Millions Grey background indicates budgeted figures. Grants/Contributions Public Safety Grants/Contributions FY2020 FY2021 FY2022 FY2023 FY2024 0 10 2.5 5 7.5 12.5 15 City of El Mirage | Budget Book 2024 Page 42 Grants/Contributions Program GRANTS 147-4-1231-211 $5,000 $0 $0 0% $0 FEDERAL GRANTS 147-4-1231-217 $0 $0 $185,000 N/A $185,000 STATE GRANTS 147-4-1232-218 $97,181 $355,000 N/A $355,000 GRANT REVENUE 147-4-1239-214 $200,145 $460,000 $257,000 -44.1% -$203,000 SENIOR CENTER DONATIONS 147-4-1269-400 $20 $0 N/A $0 DONATIONS - RECREATION 147-4-1269-411 $200 $0 $0 0% $0 Total Program: $302,546 $460,000 $797,000 73.3% $337,000 General INTEREST REVENUE 147-4-2611-511 -$123,440 $0 $0 0% $0 Total General: -$123,440 $0 $0 0% $0 Transfers TRANSFER IN 147-4-9999-971 $100,000 $0 $0 0% $0 Total Transfers: $100,000 $0 $0 0% $0 Total Grants/Contributions: $279,105 $460,000 $797,000 73.3% $337,000 Public Safety Grants/Contributions Program UNCLASSIFIED REVENUES 149-4-1195-151 $0 $10,000,000 $10,000,000 0% $0 FEDERAL GRANTS 149-4-1231-217 $197,100 $350,000 $410,000 17.1% $60,000 DPS - GIITEM GRANT 149-4-1232-213 $87,027 $105,000 $110,000 4.8% $5,000 STATE GRANTS 149-4-1232-218 $91,523 $55,000 $110,000 100% $55,000 FIRE PROP 207 149-4-1232-219 $74,885 $50,000 N/A $50,000 POLICE PROP 207 149-4-1232-222 $113,335 $80,000 N/A $80,000 COURT PROP 207 149-4-1232-223 $30 $0 N/A $0 GRANT REVENUE 149-4-1239-214 $12,640 $25,000 $25,000 0% $0 DYSART RESOURCE OFFICER GRANT 149-4-1239-216 $88,794 $235,000 $555,000 136.2% $320,000 FIRE PROP 207 149-4-1262-211 $0 $50,000 $50,000 0% $0 POLICE PROP 207 149-4-1262-221 $0 $80,000 $80,000 0% $0 OFFCER SAFTY EQUIP-ARS12-116.4 149-4-1332-215 $11,757 $0 $0 0% $0 Total Program: $677,091 $10,900,000 $11,470,000 5.2% $570,000 General INTEREST REVENUE 149-4-2611-511 $159 $0 $0 0% $0 Total General: $159 $0 $0 0% $0 Total Public Safety Grants/Contributions: $677,250 $10,900,000 $11,470,000 5.2% $570,000 Total: $956,355 $11,360,000 $12,267,000 8% $907,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 43 Expenditures by Fund 2024 Expenditures by Fund Public Safety Grants/Contributions (58.6%) Public Safety Grants/Contributions (58.6%) Public Safety Grants/Contributions (58.6%) Grants/Contributions (41.4%) Grants/Contributions (41.4%) Grants/Contributions (41.4%) Budgeted and Historical 2024 Expenditures by Fund Millions Grey background indicates budgeted figures. Grants/Contributions Public Safety Grants/Contributions FY2020 FY2021 FY2022 FY2023 FY2024 0 5 10 15 20 25 City of El Mirage | Budget Book 2024 Page 44 Grants/Contributions Personnel Services LABOR DISTRIBUTION 147-5-1591-199 $0 $421,000 N/A $421,000 LABOR DISTRIBUTION 147-5-2111-199 $526,072 $1,091,500 $1,200,000 9.9% $108,500 LABOR DISTRIBUTION 147-5-2511-199 $39,496 $179,000 $185,000 3.4% $6,000 Total Personnel Services: $565,568 $1,270,500 $1,806,000 42.1% $535,500 Supplies OPERATING MATERIAL & SUPPLIES 147-5-1591-249 $200 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 147-5-2511-237 $1,147 $0 $0 0% $0 Total Supplies: $1,347 $0 $0 0% $0 Services CONTRACTED SERVICES 147-5-1591-313 $0 $85,000 N/A $85,000 Total Services: $0 $0 $85,000 N/A $85,000 Special Projects SPECIAL PROJECTS 147-5-1415-418 $41,104 $0 $49,000 N/A $49,000 SPECIAL EVENTS 147-5-1591-410 $5,000 $0 N/A $0 SPECIAL PROJECTS 147-5-1591-418 $0 $9,807,500 $5,582,500 -43.1% -$4,225,000 VETERANS' MEMORIAL 147-5-1591-480 $36 $0 $0 0% $0 SPECIAL PROJECTS 147-5-2111-418 $39,117 $0 $0 0% $0 SPECIAL PROJECTS 147-5-2511-418 $16,790 $0 $0 0% $0 SPECIAL PROJECTS 147-5-3581-418 $143,920 $0 N/A $0 SPECIAL PROJECTS 147-5-4583-418 $17,889 $75,000 N/A $75,000 Total Special Projects: $263,856 $9,807,500 $5,706,500 -41.8% -$4,101,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 147-5-1591-617 $97,181 $60,000 $75,000 25% $15,000 VEHICLES 147-5-1591-650 $0 $75,000 $75,000 0% $0 BUILDINGS AND IMPROVEMENTS 147-5-1591-656 $428,192 $0 N/A $0 LAND IMPROVEMENTS 147-5-1591-658 $0 $637,000 $400,000 -37.2% -$237,000 CAPITAL EQUIPMENT PURCHASE 147-5-2111-617 $24,775 $0 N/A $0 VEHICLES 147-5-2111-650 $217,913 $0 $0 0% $0 CAPITAL EQUIPMENT PURCHASE 147-5-2511-617 $2,779 $7,000 N/A $7,000 Total Capital Outlays/Projects: $770,841 $772,000 $557,000 -27.8% -$215,000 Transfers and Contingencies TRANSFER OUT 147-5-1591-950 $2,461 $0 N/A $0 Total Transfers and Contingencies: $2,461 $0 N/A $0 Total Grants/Contributions: $1,604,074 $11,850,000 $8,154,500 -31.2% -$3,695,500 Public Safety Grants/Contributions Personnel Services Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 45 LABOR DISTRIBUTION 149-5-2111-199 $356,152 $726,500 $918,500 26.4% $192,000 LABOR DISTRIBUTION 149-5-2511-199 $0 $1,500 $22,000 1,366.7% $20,500 Total Personnel Services: $356,152 $728,000 $940,500 29.2% $212,500 Supplies K9 EXPENSES 149-5-2111-216 $0 $1,000 $1,000 0% $0 UNIFORMS 149-5-2111-233 $7,702 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 149-5-2111-237 $12,729 $90,500 $80,000 -11.6% -$10,500 SOFTWARE PURCHASE 149-5-2111-248 $18,055 $0 $0 0% $0 OPERATING MATERIAL & SUPPLIES 149-5-2111-249 $0 $3,500 $3,500 0% $0 COMM EQUIP MAINTENANCE/REPAIRS 149-5-2111-252 $8,750 $0 N/A $0 SOFTWARE MAINT CONTRACT 149-5-2111-265 $1,800 $0 $0 0% $0 MEDICAL EQUIPMENT/SUPPLIES 149-5-2511-212 $3,739 $0 $0 0% $0 SAFETY EQUIPMENT/SUPPLIES 149-5-2511-213 $12,651 $0 N/A $0 EQUIPMENT/FURNITURE PURCHASE 149-5-2511-237 $5,650 $53,000 $59,000 11.3% $6,000 PUBLIC EDUCATION 149-5-2511-240 $6,860 $14,500 N/A $14,500 OPERATING MATERIAL & SUPPLIES 149-5-2511-249 $2,342 $75,000 N/A $75,000 VEHICLE MAINTENANCE/REPAIRS 149-5-2511-253 $39,529 $0 N/A $0 Total Supplies: $119,807 $148,000 $233,000 57.4% $85,000 Services OTHER OUTSIDE SERVICES 149-5-2111-349 $8,840 $21,500 $124,000 476.7% $102,500 TRAVEL AND PER DIEM 149-5-2111-350 $3,076 $0 $0 0% $0 CONFERENCE,SEMINARS & TRAINING 149-5-2111-351 $4,642 $0 $0 0% $0 CONFERENCE,SEMINARS & TRAINING 149-5-2511-351 $14,756 $0 $5,000 N/A $5,000 Total Services: $31,314 $21,500 $129,000 500% $107,500 Special Projects POLICE DONATION EXPENSES 149-5-2111-477 $50 $11,000 $11,000 0% $0 SPECIAL PROJECTS 149-5-2251-418 $0 $70,000 N/A $70,000 Total Special Projects: $50 $11,000 $81,000 636.4% $70,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 149-5-2111-617 $40,281 $0 $0 0% $0 VEHICLES 149-5-2111-650 $71,446 $0 $0 0% $0 CAPITAL EQUIPMENT PURCHASE 149-5-2511-617 $0 $25,000 $137,000 448% $112,000 Total Capital Outlays/Projects: $111,727 $25,000 $137,000 448% $112,000 Transfers and Contingencies TRANSFER OUT 149-5-1591-950 $2,543 $0 $0 0% $0 Total Transfers and Contingencies: $2,543 $0 $0 0% $0 Other Financing Uses OTHER FINANCING USES 149-5-1591-990 $0 $10,000,000 $10,000,000 0% $0 Total Other Financing Uses: $0 $10,000,000 $10,000,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 46 Total Public Safety Grants/Contributions: $621,594 $10,933,500 $11,520,500 5.4% $587,000 Total: $2,225,668 $22,783,500 $19,675,000 -13.6% -$3,108,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Special Projects include multiple grant expenses, such as the items presented to Council for American Relief Plan Act. Labor Distributions from Police Department to Grants Fund are for grants such as American Relief Plan Act, School Resource Officer, Drug Enforcement Administration, and others. City of El Mirage | Budget Book 2024 Page 47 Capital - Streets This fund also serves major roadway projects funded in part by the Maricopa Association of Governments (MAG). Summary The City of El Mirage is projecting $75K of revenue in FY2024, which represents a 99.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 71.5% or $15.41M to $6.16M in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $5M $10M $15M $20M $25M City of El Mirage | Budget Book 2024 Page 48 Revenues Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. Program Other Financing Sources Transfers General FY2020 FY2021 FY2022 FY2023 FY2024 0 10 2.5 5 7.5 12.5 15 Revenue Source Program REIMBURSEMENTS 156-4-1197-371 $3,548,246 $5,000,000 $0 -100% -$5,000,000 Total Program: $3,548,246 $5,000,000 $0 -100% -$5,000,000 General INTEREST REVENUE 156-4-2611-511 $42,975 $10,000 $75,000 650% $65,000 Total General: $42,975 $10,000 $75,000 650% $65,000 Other Financing Sources BOND PROCEEDS 156-4-8821-911 $0 $7,720,000 $0 -100% -$7,720,000 Total Other Financing Sources: $0 $7,720,000 $0 -100% -$7,720,000 Total Revenue Source: $3,591,222 $12,730,000 $75,000 -99.4% -$12,655,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 49 Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlays/Projects (100%) Capital Outlays/Projects (100%) Capital Outlays/Projects (100%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Debt Service – Interest/Fees Transfers and Contingencies Capital Outlays/Projects FY2020 FY2021 FY2022 FY2023 FY2024 0 5 10 15 20 25 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 50 Expense Objects Special Projects Highways and Streets SPECIAL PROJECTS 156-5-3581-497 $500,000 $0 $0 0% $0 Total Highways and Streets: $500,000 $0 $0 0% $0 Total Special Projects: $500,000 $0 $0 0% $0 Capital Outlays/Projects Highways and Streets INFRASTRUCTURE 156-5-3581-657 $197,598 $13,847,500 $6,156,500 -55.5% -$7,691,000 Total Highways and Streets: $197,598 $13,847,500 $6,156,500 -55.5% -$7,691,000 Total Capital Outlays/Projects: $197,598 $13,847,500 $6,156,500 -55.5% -$7,691,000 Transfers and Contingencies Highways and Streets TRANSFER OUT 156-5-3581-950 $0 $7,720,000 $0 -100% -$7,720,000 Total Highways and Streets: $0 $7,720,000 $0 -100% -$7,720,000 Total Transfers and Contingencies: $0 $7,720,000 $0 -100% -$7,720,000 Total Expense Objects: $697,598 $21,567,500 $6,156,500 -71.5% -$15,411,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Northern Parkway Project payment was moved to the Grants Fund as it will be funded from the City's portion of the American Relief Plan Act. Dysart Road Project increased due to an increase in scope and costs. City of El Mirage | Budget Book 2024 Page 51 Debt Service This fund accounts for voter-approved secondary property taxes used to pay for bond issues, budget overrides, and special districts. These tax rates are separate from the primary property tax rates. General Obligation (GO) debt is backed by the full faith and credit of the city and is secured by the city's ad valorem (property tax) taxing power. Arizona’s Constitution stipulates that GO debt may be issued to pay for general municipal purposes and for supplying water, artificial light, or sewers, and for the acquisition and development of land for open space preserves, parks, playgrounds and recreational facilities, public safety, law enforcement, fire and emergency services facilities, and streets and transportation facilities. Summary The City of El Mirage is projecting $2.03M of revenue in FY2024, which represents a 4.7% decrease over the prior year. Budgeted expenditures are projected to decrease by 4% or $85.5K to $2.05M in FY2024. The City continues to pay down existing debt and has not issued new General Obligation (GO) debt since 2017. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $5M $10M $15M $20M City of El Mirage | Budget Book 2024 Page 52 Revenues The secondary property tax makes up nearly all the revenue in the Debt Service Fund as directed by state law. The $100,000 transfer in is from the General Fund. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. Program Other Financing Sources Transfers General FY2020 FY2021 FY2022 FY2023 FY2024 0 2.5 5 7.5 10 12.5 15 17.5 Revenue Source PROPERTY TAX 161-4-2411-511 $2,041,569 $2,030,000 $1,925,000 -5.2% -$105,000 INTEREST REVENUE 161-4-2611-511 $3,417 $0 $5,000 N/A $5,000 OTHER FINANCING SOURCES 161-4-8891-511 $12,788,761 $0 $0 0% $0 TRANSFER IN 161-4-9999-971 $100,000 $100,000 $100,000 0% $0 Total Revenue Source: $14,933,747 $2,130,000 $2,030,000 -4.7% -$100,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Expenditures by Expense Type City of El Mirage | Budget Book 2024 Page 53 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Other Financing Uses Debt Service – Interest/Fees FY2020 FY2021 FY2022 FY2023 FY2024 0 2.5 5 7.5 10 12.5 15 17.5 Expense Objects Debt Service – Interest/Fees General Government COST OF ISSUANCE 161-5-1591-730 $231,432 $0 $0 0% $0 INTEREST 161-5-1591-750 $653,449 $775,500 $705,000 -9.1% -$70,500 GADA - SERIES 2004 - PRINCIPAL 161-5-1591-757 $1,435,000 $1,330,000 $1,315,000 -1.1% -$15,000 TRUST/AGENCY FEES 161-5-1591-773 $1,125 $30,000 $30,000 0% $0 Total General Government: $2,321,005 $2,135,500 $2,050,000 -4% -$85,500 Total Debt Service – Interest/Fees: $2,321,005 $2,135,500 $2,050,000 -4% -$85,500 Other Financing Uses General Government OTHER FINANCING USES 161-5-1591-990 $12,550,543 $0 $0 0% $0 Total General Government: $12,550,543 $0 $0 0% $0 Total Other Financing Uses: $12,550,543 $0 $0 0% $0 Total Expense Objects: $14,871,548 $2,135,500 $2,050,000 -4% -$85,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes The City continues to pay down existing debt and has not issued new General Obligation (GO) debts since 2017. City of El Mirage | Budget Book 2024 Page 54 Water Water is responsible for the safe, reliable and efficient production and distribution of potable water throughout the City of El Mirage and the City of Surprise's Original Town Site. The Water Fund includes the Irrigation Fund for audit purposes. There are multiple components to the Water Fund: Utilities' administration includes costs associated with the administrative aspects of management of the utilities' enterprise fund. Capital projects' goal is maintaining a consistent and safe infrastructure for water delivery. Customer service tracks and bills water use through the utility system. Water operations house the costs for the day-to-day operations of the water systems. Summary The City of El Mirage is projecting $2.03M of revenue in FY2024, which represents a 4.7% decrease over the prior year. Budgeted expenditures are projected to decrease by 4% or $85.5K to $2.05M in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $5M $10M $15M $20M Revenues City of El Mirage | Budget Book 2024 Page 55 Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Transfers Program FY2020 FY2021 FY2022 FY2023 FY2024 0 10 2.5 5 7.5 12.5 Revenue Source Program LATE FEE 511-4-1131-613 $73,315 $150,000 $125,000 -16.7% -$25,000 NEW METERS 511-4-1131-614 $32,510 $10,000 $15,000 50% $5,000 NEW WATER ACCOUNTS 511-4-1131-615 $51,750 $60,000 $50,000 -16.7% -$10,000 TURN OFF/ON FEES 511-4-1131-616 $125,822 $140,000 $125,000 -10.7% -$15,000 WATER RECHARGE FEE 511-4-1131-617 $739,783 $550,000 $750,000 36.4% $200,000 DOOR NOTICE FEES 511-4-1131-619 $420 $0 $0 0% $0 WATER SERVICE CHARGES 511-4-1141-611 $9,055,481 $8,400,000 $9,025,000 7.4% $625,000 UNCLASSIFIED REVENUES 511-4-1195-651 $258,054 $20,000 $25,000 25% $5,000 CASH OVER/SHORT 511-4-1196-695 -$147 $0 $0 0% $0 RECOVERY FROM PRIOR YEAR 511-4-1198-631 $2,444 $0 $0 0% $0 GRANTS 511-4-1332-611 $0 $135,000 $0 -100% -$135,000 CONTRIBUTIONS 511-4-1369-611 $854,351 $0 $0 0% $0 Total Program: $11,193,783 $9,465,000 $10,115,000 6.9% $650,000 General INTEREST REVENUE 511-4-2611-511 $39,954 $15,000 $125,000 733.3% $110,000 Total General: $39,954 $15,000 $125,000 733.3% $110,000 Transfers TRANSFER IN 511-4-9999-971 $207,000 $214,000 $214,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 56 Total Transfers: $207,000 $214,000 $214,000 0% $0 Total Revenue Source: $11,440,736 $9,694,000 $10,454,000 7.8% $760,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlays/Projects (20.5%) Capital Outlays/Projects (20.5%) Capital Outlays/Projects (20.5%) Transfers and Contingencies (18.8%) Transfers and Contingencies (18.8%) Transfers and Contingencies (18.8%) Personnel Services (12.5%) Personnel Services (12.5%) Personnel Services (12.5%) Special Projects (12.4%) Special Projects (12.4%) Special Projects (12.4%) Services (11.3%) Services (11.3%) Services (11.3%) Debt Service – Interest/Fees (11.1%) Debt Service – Interest/Fees (11.1%) Debt Service – Interest/Fees (11.1%) Depreciation (9.9%) Depreciation (9.9%) Depreciation (9.9%) Supplies (3.7%) Supplies (3.7%) Supplies (3.7%) City of El Mirage | Budget Book 2024 Page 57 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Supplies Depreciation Debt Service – Interest/Fees Services Special Projects Personnel Services Transfers and Contingencies Capital Outlays/Projects FY2020 FY2021 FY2022 FY2023 FY2024 0 5 10 15 20 Expense Objects Personnel Services $964,488 $1,939,000 $2,069,000 6.7% $130,000 Supplies $459,837 $587,500 $607,000 3.3% $19,500 Services $1,257,674 $1,283,500 $1,885,000 46.9% $601,500 Special Projects $3,851,761 $2,063,500 $2,055,000 -0.4% -$8,500 Capital Outlays/Projects $0 $1,554,000 $3,398,500 118.7% $1,844,500 Depreciation $1,569,700 $1,600,000 $1,650,000 3.1% $50,000 Debt Service – Interest/Fees $357,123 $1,797,500 $1,837,500 2.2% $40,000 Transfers and Contingencies $3,112,000 $3,116,000 $3,116,000 0% $0 Total Expense Objects: $11,572,583 $13,941,000 $16,618,000 19.2% $2,677,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Chemicals increased by $15,000 due to the price increase. Utility Electricity increased by $525,000 due to market cost increase. Special Projects include a consultant for lead and copper pipes and Dietz Crane arsenic media replacement. City of El Mirage | Budget Book 2024 Page 58 Irrigation The City is responsible for managing the Dysart Ranchettes Irrigation System. This system is a nonpotable water source for irrigation purposes for the Dysart Ranchettes neighborhood. Summary The City of El Mirage is projecting $35K of revenue in FY2024, which represents a 16.7% increase over the prior year. Budgeted expenditures are projected to increase by 1.1% or $1.5K to $133.5K in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $50K $100K $150K $200K $250K City of El Mirage | Budget Book 2024 Page 59 Revenues The revenues generated in the Irrigation Fund are from the fees assessed to residents for irrigation water usage. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. Program FY2020 FY2021 FY2022 FY2023 FY2024 0 0.01 0.02 0.03 0.04 Revenue Source Program IRRIGATION WATER 516-4-1141-612 $36,485 $30,000 $35,000 16.7% $5,000 Total Program: $36,485 $30,000 $35,000 16.7% $5,000 Total Revenue Source: $36,485 $30,000 $35,000 16.7% $5,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 60 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (86.9%) Special Projects (86.9%) Special Projects (86.9%) Personnel Services (9.4%) Personnel Services (9.4%) Personnel Services (9.4%) Services (3.7%) Services (3.7%) Services (3.7%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Depreciation Services Personnel Services Special Projects FY2020 FY2021 FY2022 FY2023 FY2024 0 0.025 0.05 0.075 0.1 0.125 0.15 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 61 Expense Objects Business Type LABOR DISTRIBUTION 516-5-7122-199 $12,000 $12,000 $12,500 4.2% $500 PROFESSIONAL SERVICES 516-5-7122-311 $29,950 $0 $0 0% $0 UTILITY ELECTRICITY 516-5-7122-387 $663 $5,000 $5,000 0% $0 ASSURED WATER SUPPLY 516-5-7122-482 $0 $115,000 $116,000 0.9% $1,000 DEPRECIATION 516-5-7122-960 $19,392 $0 $0 0% $0 Total Business Type: $62,005 $132,000 $133,500 1.1% $1,500 Total Expense Objects: $62,005 $132,000 $133,500 1.1% $1,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 62 Significant Changes Assured Water Supply increased by $1,000 based on projections. City of El Mirage | Budget Book 2024 Page 63 Wastewater Wastewater ensures the safe and reliable operation and maintenance of all wastewater infrastructure, facilities and services within the city's service area. Services consist of the collection and treatment of wastewater for all El Mirage residents through a system of over 60 miles of sewer mains and a wastewater treatment facility. The wastewater facility treats an average of 2 million gallons per day. Routine tasks include the following: high-pressure sewer line cleaning, inspection and maintenance of sewer manholes, performing dye tests to investigate sewer service line connections, sewer manhole insecticide treatment and operation and maintenance of the city’s two lift stations. City of El Mirage | Budget Book 2024 Page 64 Summary The City of El Mirage is projecting $4.82M of revenue in FY2024, which represents a 2.8% increase over the prior year. Budgeted expenditures are projected to increase by 4.7% or $341K to $7.54M in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $2M $4M $6M $8M Revenues Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Transfers Program FY2020 FY2021 FY2022 FY2023 FY2024 0 1 2 3 4 5 6 City of El Mirage | Budget Book 2024 Page 65 Revenue Source Program SEWER SERVICE CHARGES 541-4-1141-711 $3,461,155 $3,290,000 $3,305,000 0.5% $15,000 REIMBURSEMENTS 541-4-1197-771 $18,700 $0 $0 0% $0 Total Program: $3,479,855 $3,290,000 $3,305,000 0.5% $15,000 General INTEREST REVENUE 541-4-2611-511 $22,154 $5,000 $120,000 2,300% $115,000 Total General: $22,154 $5,000 $120,000 2,300% $115,000 Transfers TRANSFER IN 541-4-9999-971 $1,394,000 $1,394,000 $1,394,000 0% $0 Total Transfers: $1,394,000 $1,394,000 $1,394,000 0% $0 Total Revenue Source: $4,896,009 $4,689,000 $4,819,000 2.8% $130,000 Name Name Account ID Account ID FY2022 Actual FY2022 Actual FY2023 Budgeted FY2023 Budgeted FY2024 Budgeted FY2024 Budgeted % Change % Change $ Change $ Change Expenditures by Expense Type Budgeted Expenditures by Expense Type Transfers and Contingencies (27.8%) Transfers and Contingencies (27.8%) Transfers and Contingencies (27.8%) Capital Outlays/Projects (23%) Capital Outlays/Projects (23%) Capital Outlays/Projects (23%) Depreciation (17.2%) Depreciation (17.2%) Depreciation (17.2%) Services (12.9%) Services (12.9%) Services (12.9%) Personnel Services (10.4%) Personnel Services (10.4%) Personnel Services (10.4%) Supplies (6.2%) Supplies (6.2%) Supplies (6.2%) Special Projects (2%) Special Projects (2%) Special Projects (2%) Debt Service – Interest/Fees (0.5%) Debt Service – Interest/Fees (0.5%) Debt Service – Interest/Fees (0.5%) City of El Mirage | Budget Book 2024 Page 66 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service – Interest/Fees Special Projects Supplies Personnel Services Services Depreciation Capital Outlays/Projects Transfers and Contingencies FY2020 FY2021 FY2022 FY2023 FY2024 0 2 4 6 8 Expense Objects Personnel Services $685,595 $763,000 $783,000 2.6% $20,000 Supplies $338,975 $398,500 $464,500 16.6% $66,000 Services $610,249 $593,000 $975,500 64.5% $382,500 Special Projects $0 $104,000 $148,000 42.3% $44,000 Capital Outlays/Projects $0 $1,959,000 $1,737,500 -11.3% -$221,500 Depreciation $1,202,344 $1,250,000 $1,300,000 4% $50,000 Debt Service – Interest/Fees $8,957 $34,500 $34,500 0% $0 Transfers and Contingencies $2,031,000 $2,100,000 $2,100,000 0% $0 Total Expense Objects: $4,877,119 $7,202,000 $7,543,000 4.7% $341,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Chemicals increased by $65,000 due to increased costs and FY23 actuals. Utility Electricity increased by $359,500 due to the significant increase in market cost. Special Projects include a wastewater capacity study for $75,000. City of El Mirage | Budget Book 2024 Page 67 Sanitation Sanitation manages trash and recycling pickup for all El Mirage residents and facilitates the curbside trash and recycling program through a contract. Curbside trash and recycling collection are done on the same day. The City is divided into two sections: Section 1 (Eastside of El Mirage Road) is collected on Mondays and Section 2 (Westside of El Mirage Road) is collected on Thursdays. Sanitation also provides a household hazardous waste program for residents. Summary The City of El Mirage is projecting $2.59M of revenue in FY2024, which represents a 29.3% increase over the prior year. Budgeted expenditures are projected to increase by 10.5% or $226.5K to $2.38M in FY2024. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2020 FY2021 FY2022 FY2023 FY2024 $0 $500K $1M $1.5M $2M $2.5M $3M City of El Mirage | Budget Book 2024 Page 68 Revenues Revenues increased due to the expected rate increase for sanitation services to continue curbside recycling. Sanitation rates will increase in 2023-2024. Budgeted and Historical 2024 Revenues Millions Grey background indicates budgeted figures. General Program FY2020 FY2021 FY2022 FY2023 FY2024 0 0.5 1 1.5 2 2.5 3 Revenue Source Program TRASH SERVICE CHARGES 591-4-1141-811 $2,247,977 $2,000,000 $2,585,000 29.3% $585,000 Total Program: $2,247,977 $2,000,000 $2,585,000 29.3% $585,000 General INTEREST REVENUE 591-4-2611-511 $2,676 $0 $0 0% $0 Total General: $2,676 $0 $0 0% $0 Total Revenue Source: $2,250,653 $2,000,000 $2,585,000 29.3% $585,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 69 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (79.7%) Services (79.7%) Services (79.7%) Transfers and Contingencies (15%) Transfers and Contingencies (15%) Transfers and Contingencies (15%) Supplies (3.9%) Supplies (3.9%) Supplies (3.9%) Personnel Services (1.3%) Personnel Services (1.3%) Personnel Services (1.3%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Personnel Services Supplies Transfers and Contingencies Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.5 1 1.5 2 2.5 City of El Mirage | Budget Book 2024 Page 70 Expense Objects Personnel Services LABOR DISTRIBUTION 591-5-7881-199 $30,000 $30,000 $31,500 5% $1,500 Total Personnel Services: $30,000 $30,000 $31,500 5% $1,500 Supplies GARBAGE CONTAINER/PARTS 591-5-7881-223 $59,083 $70,000 $72,000 2.9% $2,000 HHW EXPENSES 591-5-7881-242 $12,677 $20,000 $20,500 2.5% $500 RECYCLING SUPPLIES 591-5-7881-247 $510 $1,000 $1,000 0% $0 Total Supplies: $72,269 $91,000 $93,500 2.7% $2,500 Services TRASH SERVICE CHARGES 591-5-7881-336 $1,375,799 $1,559,500 $1,779,000 14.1% $219,500 LANDFILL FEES 591-5-7881-337 $10,546 $15,000 $15,500 3.3% $500 PRINTING COST 591-5-7881-360 $351 $3,000 $3,000 0% $0 TRASH SERVICE 591-5-7881-383 $14,999 $16,000 $16,500 3.1% $500 RECYCLING BIN TRASH PICKUP 591-5-7881-390 $1,898 $2,000 $2,000 0% $0 BULK TRASH 591-5-7881-394 $77,719 $80,000 $82,000 2.5% $2,000 Total Services: $1,481,312 $1,675,500 $1,898,000 13.3% $222,500 Transfers and Contingencies TRANSFER OUT 591-5-7881-950 $357,000 $357,000 $357,000 0% $0 Total Transfers and Contingencies: $357,000 $357,000 $357,000 0% $0 Total Expense Objects: $1,940,581 $2,153,500 $2,380,000 10.5% $226,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes An increase in trash service charges to account for fuel costs and inflation. City of El Mirage | Budget Book 2024 Page 71 GENERAL FUND DEPARTMENTS City of El Mirage | Budget Book 2024 Page 72 Mayor and Council The corporate powers of the city shall be vested in the Council and shall be exercised only as directed or authorized by law. All powers of the Council shall be exercised by ordinance, resolution, order, or motion. The elected officers of the city shall be six Council members and one directly elected Mayor. The Mayor and Council members shall constitute the Council and shall continue in office until the assumption of duties of office by their duly elected successors. Council members shall serve four-year overlapping terms as provided by state statute. City Council serves El Mirage's citizens as elected representatives and provides for the orderly government of the City. The City Council is responsible for establishing goals and adopting a public policy that meets the community's needs. In addition, they are responsible for adopting an annual budget that maintains the fiscal stability of the City. A major focus is ensuring orderly and quality development throughout the community, enhancing the quality of life for El Mirage’s citizens through the delivery of services, promoting customer service, and communicating with residents. Expenditures Summary $339,500 $69,000 (25.51% vs. prior year) Mayor and Council Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 100k 200k 300k 400k City of El Mirage | Budget Book 2024 Page 73 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (73.9%) Personnel Services (73.9%) Personnel Services (73.9%) Services (21.2%) Services (21.2%) Services (21.2%) Special Projects (4.4%) Special Projects (4.4%) Special Projects (4.4%) Supplies (0.4%) Supplies (0.4%) Supplies (0.4%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Supplies Special Projects Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 74 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1111-110 $112,388 $113,000 $171,000 51.3% $58,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1111-120 $65,522 $68,000 $63,000 -7.4% -$5,000 SOCIAL SECURITY CONTRIBUTION 111-5-1111-130 $6,412 $7,000 $11,000 57.1% $4,000 MEDICARE CONTRIBUTION 111-5-1111-131 $1,500 $2,000 $3,000 50% $1,000 WORKERS COMPENSATION 111-5-1111-140 $239 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1111-141 $41 $2,000 $2,000 0% $0 Total General Government: $186,100 $193,000 $251,000 30.1% $58,000 Total Personnel Services: $186,100 $193,000 $251,000 30.1% $58,000 Supplies General Government OFFICE SUPPLIES 111-5-1111-230 $351 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1111-237 $0 $1,000 $0 -100% -$1,000 OPERATING MATERIAL & SUPPLIES 111-5-1111-249 $129 $1,000 $1,000 0% $0 Total General Government: $479 $2,500 $1,500 -40% -$1,000 Total Supplies: $479 $2,500 $1,500 -40% -$1,000 Services General Government TRAVEL AND PER DIEM 111-5-1111-350 $2,696 $10,000 $10,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1111-351 $179 $5,000 $5,000 0% $0 PRINTING COST 111-5-1111-360 $0 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1111-361 $1,706 $2,000 $2,500 25% $500 DUES-MEMBERSHIPS-FEES 111-5-1111-370 $36,165 $39,500 $51,500 30.4% $12,000 WIRELESS COMMUNICATIONS 111-5-1111-381 $1,749 $2,500 $2,000 -20% -$500 Total General Government: $42,495 $60,000 $72,000 20% $12,000 Total Services: $42,495 $60,000 $72,000 20% $12,000 Special Projects General Government SPECIAL EVENTS 111-5-1111-410 $7,670 $15,000 $15,000 0% $0 Total General Government: $7,670 $15,000 $15,000 0% $0 Total Special Projects: $7,670 $15,000 $15,000 0% $0 Total Expense Objects: $236,744 $270,500 $339,500 25.5% $69,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Dues-Memeberships-Fees increased by $12,000 with the increase of Surprise Regional Chamber and Southewest Chamber memberships. City of El Mirage | Budget Book 2024 Page 75 City Clerk The City Clerk ensures El Mirage’s legislative processes (City elections, Council meetings, and public records) are open and public. The City Clerk’s Office will accomplish this by pledging to be neutral and impartial. The City Clerk’s Office is dedicated to providing excellence in service and performing all services ethically, honestly and with integrity while providing a professional link between the citizens of El Mirage and all governmental agencies in efficient and cost-effective ways Expenditures Summary $394,500 -$3,500 (-0.88% vs. prior year) City Clerk Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2020 FY2021 FY2022 FY2023 FY2024 0 100k 200k 300k 400k 500k City of El Mirage | Budget Book 2024 Page 76 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (74.4%) Personnel Services (74.4%) Personnel Services (74.4%) Special Projects (16.5%) Special Projects (16.5%) Special Projects (16.5%) Supplies (5.4%) Supplies (5.4%) Supplies (5.4%) Services (3.7%) Services (3.7%) Services (3.7%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Services Supplies Special Projects Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.1 0.2 0.3 0.4 0.5 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 77 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1311-110 $200,323 $222,000 $228,000 2.7% $6,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1311-120 $8,178 $9,000 $9,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1311-130 $12,531 $13,000 $14,000 7.7% $1,000 MEDICARE CONTRIBUTION 111-5-1311-131 $2,931 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1311-132 $25,439 $26,000 $28,000 7.7% $2,000 DEFERRED COMPENSATION 111-5-1311-134 $7,311 $8,500 $8,500 0% $0 WORKERS COMPENSATION 111-5-1311-140 $456 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1311-141 $80 $1,000 $1,000 0% $0 Total General Government: $257,249 $284,500 $293,500 3.2% $9,000 Total Personnel Services: $257,249 $284,500 $293,500 3.2% $9,000 Supplies General Government OFFICE SUPPLIES 111-5-1311-230 $823 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1311-232 $0 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1311-237 $0 $4,000 $6,000 50% $2,000 OPERATING MATERIAL & SUPPLIES 111-5-1311-249 $115 $500 $500 0% $0 SOFTWARE MAINT CONTRACT 111-5-1311-265 $7,280 $13,500 $13,500 0% $0 Total General Government: $8,218 $19,500 $21,500 10.3% $2,000 Total Supplies: $8,218 $19,500 $21,500 10.3% $2,000 Services General Government CONTRACTED SERVICES 111-5-1311-313 $45 $500 $500 0% $0 TRAVEL AND PER DIEM 111-5-1311-350 $94 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1311-351 $4,045 $1,000 $1,000 0% $0 PRINTING COST 111-5-1311-360 $4,802 $0 $0 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1311-361 $4,148 $11,000 $11,000 0% $0 MAILING COST 111-5-1311-362 $27 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1311-370 $488 $1,000 $1,000 0% $0 Total General Government: $13,649 $14,500 $14,500 0% $0 Total Services: $13,649 $14,500 $14,500 0% $0 Special Projects General Government SPECIAL PROJECTS 111-5-1311-418 $0 $20,000 $20,000 0% $0 ELECTION 111-5-1311-431 $0 $59,500 $45,000 -24.4% -$14,500 Total General Government: $0 $79,500 $65,000 -18.2% -$14,500 Total Special Projects: $0 $79,500 $65,000 -18.2% -$14,500 Total Expense Objects: $279,115 $398,000 $394,500 -0.9% -$3,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 78 Significant Changes Equipment/Furniture Purchase increased by $2,000 for fire-resistant file cabinets. Special Projects of $20,000 include printing and mailing two publicity pamphlets. The election budget is for the special all-mail bond election and presidential preference election. City of El Mirage | Budget Book 2024 Page 79 Administration Administration is established per City Code. The City Manager shall be appointed by the Council wholly based on his or her administrative and executive ability and qualifications. The City Manager shall be the administrative head of the city government and shall be responsible to the Council for the proper administration of all city affairs. Administration has six divisions: General, Economic Development, Intergovernmental, Office of Management and Budget, Special Events, and Senior Center. Expenditures Summary $2,141,000 -$348,500 (-14.00% vs. prior year) Administration Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 500k 1,000k 1,500k 2,000k 2,500k 3,000k City of El Mirage | Budget Book 2024 Page 80 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (65.9%) Personnel Services (65.9%) Personnel Services (65.9%) Capital Outlays/Projects (14%) Capital Outlays/Projects (14%) Capital Outlays/Projects (14%) Services (11.7%) Services (11.7%) Services (11.7%) Special Projects (5.9%) Special Projects (5.9%) Special Projects (5.9%) Supplies (2.5%) Supplies (2.5%) Supplies (2.5%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Supplies Special Projects Services Capital Outlays/Projects Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.5 1 1.5 2 2.5 3 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 81 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1411-110 $987,303 $1,011,000 $1,409,000 39.4% $398,000 OVERTIME 111-5-1411-111 $1,514 $2,000 $2,000 0% $0 COMP TIME 111-5-1411-117 $338 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411-120 $93,180 $101,000 $128,000 26.7% $27,000 SOCIAL SECURITY CONTRIBUTION 111-5-1411-130 $54,665 $57,000 $79,000 38.6% $22,000 MEDICARE CONTRIBUTION 111-5-1411-131 $14,054 $15,000 $21,000 40% $6,000 ASRS CONTRIBUTION 111-5-1411-132 $123,690 $140,000 $162,000 15.7% $22,000 DEFERRED COMPENSATION 111-5-1411-134 $11,477 $12,500 $23,500 88% $11,000 WORKERS COMPENSATION 111-5-1411-140 $2,141 $2,000 $3,000 50% $1,000 UNEMPLOYMENT INSURANCE 111-5-1411-141 $522 $3,000 $5,000 66.7% $2,000 LABOR DISTRIBUTION 111-5-1411-199 -$616,000 -$882,000 -$1,128,500 27.9% -$246,500 LABOR DISTRIBUTION 111-5-1412-199 $115,000 $122,000 $125,500 2.9% $3,500 LABOR DISTRIBUTION 111-5-1413-199 $234,000 $248,000 $357,500 44.2% $109,500 LABOR DISTRIBUTION 111-5-1414-199 $89,000 $0 $0 0% $0 LABOR DISTRIBUTION 111-5-1415-199 $83,000 $412,000 $0 -100% -$412,000 LABOR DISTRIBUTION 111-5-1418-199 $95,000 $100,000 $224,500 124.5% $124,500 Total General Government: $1,288,885 $1,343,500 $1,411,500 5.1% $68,000 Total Personnel Services: $1,288,885 $1,343,500 $1,411,500 5.1% $68,000 Supplies General Government FUEL AND LUBRICANTS 111-5-1411-211 $101 $0 $0 0% $0 OFFICE SUPPLIES 111-5-1411-230 $2,364 $2,000 $2,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1411-237 $335 $2,000 $2,000 0% $0 SOFTWARE PURCHASE 111-5-1411-248 $1,868 $1,500 $0 -100% -$1,500 OPERATING MATERIAL & SUPPLIES 111-5-1411-249 $2,965 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1411-253 $2,581 $0 $0 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1411-254 $5,099 $5,000 $5,000 0% $0 OFFICE SUPPLIES 111-5-1412-230 $639 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1413-230 $540 $500 $1,500 200% $1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1413-237 $2,537 $3,000 $6,500 116.7% $3,500 SOFTWARE PURCHASE 111-5-1413-248 $459 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1415-211 $2,749 $3,500 $3,500 0% $0 OFFICE SUPPLIES 111-5-1415-230 $1,290 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1415-237 $2,000 N/A $2,000 OPERATING MATERIAL & SUPPLIES 111-5-1415-249 $3,981 $8,500 $12,000 41.2% $3,500 VEHICLE MAINTENANCE/REPAIRS 111-5-1415-253 $542 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1415-254 $0 $2,000 $3,000 50% $1,000 OTHER MAINTENANCE/REPAIRS 111-5-1415-269 $0 $2,000 $2,000 0% $0 OFFICE SUPPLIES 111-5-1418-230 $125 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1418-232 $0 $2,500 N/A $2,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 82 EQUIPMENT/FURNITURE PURCHASE 111-5-1418-237 $0 $500 N/A $500 OPERATING MATERIAL & SUPPLIES 111-5-1418-249 $0 $0 $1,500 N/A $1,500 Total General Government: $28,173 $39,000 $53,000 35.9% $14,000 Total Supplies: $28,173 $39,000 $53,000 35.9% $14,000 Services General Government PROFESSIONAL SERVICES 111-5-1411-311 $18,970 $207,000 $0 -100% -$207,000 TRAVEL AND PER DIEM 111-5-1411-350 $1,719 $6,000 $6,500 8.3% $500 CONFERENCE,SEMINARS & TRAINING 111-5-1411-351 $4,530 $8,000 $7,000 -12.5% -$1,000 PRINTING COST 111-5-1411-360 $1,150 $1,000 $1,500 50% $500 PUBLISHING/ADVERTISEMENT COST 111-5-1411-361 $1,984 $1,000 $1,000 0% $0 MAILING COST 111-5-1411-362 $93 $2,000 $500 -75% -$1,500 DUES-MEMBERSHIPS-FEES 111-5-1411-370 $1,115 $3,000 $3,000 0% $0 SUBSCRIPTIONS 111-5-1411-371 $64 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1411-381 $1,078 $1,000 $1,000 0% $0 PROFESSIONAL SERVICES 111-5-1412-311 $0 $7,000 $5,000 -28.6% -$2,000 TRAVEL AND PER DIEM 111-5-1412-350 $3,622 $4,000 $4,500 12.5% $500 CONFERENCE,SEMINARS & TRAINING 111-5-1412-351 $2,379 $3,000 $4,500 50% $1,500 PRINTING COST 111-5-1412-360 $166 $0 $1,500 N/A $1,500 DUES-MEMBERSHIPS-FEES 111-5-1412-370 $28,767 $30,000 $31,500 5% $1,500 SUBSCRIPTIONS 111-5-1412-371 $0 $500 $8,000 1,500% $7,500 MISCELLANEOUS EXPENSES 111-5-1412-377 $429 $0 $0 0% $0 WIRELESS COMMUNICATIONS 111-5-1412-381 $201 $0 $0 0% $0 CONTRACTED SERVICES 111-5-1413-313 $7,000 N/A $7,000 TRAVEL AND PER DIEM 111-5-1413-350 $1,621 $4,500 $7,000 55.6% $2,500 CONFERENCE,SEMINARS & TRAINING 111-5-1413-351 $0 $2,500 $3,000 20% $500 PRINTING COST 111-5-1413-360 $97 $1,500 $1,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1413-361 $4,613 $5,500 $8,000 45.5% $2,500 MAILING COST 111-5-1413-362 $8,615 $9,000 $10,500 16.7% $1,500 DUES-MEMBERSHIPS-FEES 111-5-1413-370 $208 $1,000 $1,000 0% $0 SUBSCRIPTIONS 111-5-1413-371 $695 $1,500 $3,000 100% $1,500 WIRELESS COMMUNICATIONS 111-5-1413-381 $3,038 $2,500 $3,000 20% $500 WIRELESS COMMUNICATIONS 111-5-1414-381 $427 $0 $0 0% $0 CONTRACTED SERVICES 111-5-1415-313 $0 $36,000 $0 -100% -$36,000 TRAVEL AND PER DIEM 111-5-1415-350 $0 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1415-351 $0 $500 $500 0% $0 ADULT EDUCATION 111-5-1415-355 $3,122 $9,000 $9,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1415-370 $2 $1,000 $2,500 150% $1,500 WIRELESS COMMUNICATIONS 111-5-1415-381 $362 $0 N/A $0 BUILDING ELECTRICITY/GAS 111-5-1415-382 $12,089 $10,000 $10,000 0% $0 EXTERMINATING SERVICE 111-5-1415-384 $933 $1,500 $1,500 0% $0 CONTRACTED SERVICES 111-5-1418-313 $21,000 $0 $0 0% $0 TECH/SOFTWARE SUPPORT 111-5-1418-325 $55,080 $60,000 $89,000 48.3% $29,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 83 TRAVEL AND PER DIEM 111-5-1418-350 $2,166 $3,000 $7,500 150% $4,500 CONFERENCE,SEMINARS & TRAINING 111-5-1418-351 $780 $4,500 $4,500 0% $0 PRINTING COST 111-5-1418-360 $2,842 $3,500 $3,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1418-361 $592 $1,000 $1,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1418-370 $777 $1,000 $1,000 0% $0 Total General Government: $185,326 $433,500 $250,500 -42.2% -$183,000 Total Services: $185,326 $433,500 $250,500 -42.2% -$183,000 Special Projects General Government SPECIAL EVENTS 111-5-1411-410 $9,406 $11,000 $11,000 0% $0 SPECIAL EVENTS 111-5-1414-410 $74,220 $91,000 $115,000 26.4% $24,000 Total General Government: $83,626 $102,000 $126,000 23.5% $24,000 Total Special Projects: $83,626 $102,000 $126,000 23.5% $24,000 Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1415-617 $0 $14,000 $0 -100% -$14,000 VEHICLES 111-5-1415-650 $0 $75,000 $0 -100% -$75,000 BUILDINGS AND IMPROVEMENTS 111-5-1415-656 $0 $182,500 $0 -100% -$182,500 LAND 111-5-1415-660 $0 $300,000 $300,000 0% $0 Total General Government: $0 $571,500 $300,000 -47.5% -$271,500 Total Capital Outlays/Projects: $0 $571,500 $300,000 -47.5% -$271,500 Total Expense Objects: $1,586,009 $2,489,500 $2,141,000 -14% -$348,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 84 Expenditures by Function Budgeted Expenditures by Function Administration General (35%) Administration General (35%) Administration General (35%) Community Services (21.7%) Community Services (21.7%) Community Services (21.7%) Intergovernmental (19.1%) Intergovernmental (19.1%) Intergovernmental (19.1%) Office Of Management And Budget (15.7%) Office Of Management And Budget (15.7%) Office Of Management And Budget (15.7%) Economic Development (8.5%) Economic Development (8.5%) Economic Development (8.5%) Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Special Events Economic Development Office Of Management And Budget Intergovernmental Community Services Administration General FY2020 FY2021 FY2022 FY2023 FY2024 0 0.5 1 1.5 2 2.5 3 City of El Mirage | Budget Book 2024 Page 85 Expenditures General Government Executive Administration Administration General Personnel Services SALARIES AND WAGES 111-5-1411- 110 $987,303 $1,011,000 $1,409,000 39.4% $398,000 OVERTIME 111-5-1411- 111 $1,514 $2,000 $2,000 0% $0 COMP TIME 111-5-1411- 117 $338 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411- 120 $93,180 $101,000 $128,000 26.7% $27,000 SOCIAL SECURITY CONTRIBUTION 111-5-1411- 130 $54,665 $57,000 $79,000 38.6% $22,000 MEDICARE CONTRIBUTION 111-5-1411- 131 $14,054 $15,000 $21,000 40% $6,000 ASRS CONTRIBUTION 111-5-1411- 132 $123,690 $140,000 $162,000 15.7% $22,000 DEFERRED COMPENSATION 111-5-1411- 134 $11,477 $12,500 $23,500 88% $11,000 WORKERS COMPENSATION 111-5-1411- 140 $2,141 $2,000 $3,000 50% $1,000 UNEMPLOYMENT INSURANCE 111-5-1411- 141 $522 $3,000 $5,000 66.7% $2,000 LABOR DISTRIBUTION 111-5-1411- 199 -$616,000 -$882,000 -$1,128,500 27.9% -$246,500 Total Personnel Services: $672,885 $461,500 $704,000 52.5% $242,500 Supplies FUEL AND LUBRICANTS 111-5-1411- 211 $101 $0 $0 0% $0 OFFICE SUPPLIES 111-5-1411- 230 $2,364 $2,000 $2,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1411- 237 $335 $2,000 $2,000 0% $0 SOFTWARE PURCHASE 111-5-1411- 248 $1,868 $1,500 $0 -100% -$1,500 OPERATING MATERIAL & SUPPLIES 111-5-1411- 249 $2,965 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1411- 253 $2,581 $0 $0 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1411- 254 $5,099 $5,000 $5,000 0% $0 Total Supplies: $15,313 $14,500 $13,000 -10.3% -$1,500 Services PROFESSIONAL SERVICES 111-5-1411- 311 $18,970 $207,000 $0 -100% -$207,000 Name Name Account ID Account ID FY2022 Actual FY2022 Actual FY2023 Budgeted FY2023 Budgeted FY2024 Budgeted FY2024 Budgeted % Change % Change $ Change $ Change City of El Mirage | Budget Book 2024 Page 86 TRAVEL AND PER DIEM 111-5-1411- 350 $1,719 $6,000 $6,500 8.3% $500 CONFERENCE,SEMINARS & TRAINING 111-5-1411- 351 $4,530 $8,000 $7,000 -12.5% -$1,000 PRINTING COST 111-5-1411- 360 $1,150 $1,000 $1,500 50% $500 PUBLISHING/ADVERTISEMENT COST 111-5-1411- 361 $1,984 $1,000 $1,000 0% $0 MAILING COST 111-5-1411- 362 $93 $2,000 $500 -75% -$1,500 DUES-MEMBERSHIPS-FEES 111-5-1411- 370 $1,115 $3,000 $3,000 0% $0 SUBSCRIPTIONS 111-5-1411- 371 $64 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1411- 381 $1,078 $1,000 $1,000 0% $0 Total Services: $30,703 $229,500 $21,000 -90.8% -$208,500 Special Projects SPECIAL EVENTS 111-5-1411- 410 $9,406 $11,000 $11,000 0% $0 Total Special Projects: $9,406 $11,000 $11,000 0% $0 Total Administration General: $728,306 $716,500 $749,000 4.5% $32,500 Economic Development Personnel Services LABOR DISTRIBUTION 111-5-1412- 199 $115,000 $122,000 $125,500 2.9% $3,500 Total Personnel Services: $115,000 $122,000 $125,500 2.9% $3,500 Supplies OFFICE SUPPLIES 111-5-1412- 230 $639 $500 $500 0% $0 Total Supplies: $639 $500 $500 0% $0 Services PROFESSIONAL SERVICES 111-5-1412- 311 $0 $7,000 $5,000 -28.6% -$2,000 TRAVEL AND PER DIEM 111-5-1412- 350 $3,622 $4,000 $4,500 12.5% $500 CONFERENCE,SEMINARS & TRAINING 111-5-1412- 351 $2,379 $3,000 $4,500 50% $1,500 PRINTING COST 111-5-1412- 360 $166 $0 $1,500 N/A $1,500 DUES-MEMBERSHIPS-FEES 111-5-1412- 370 $28,767 $30,000 $31,500 5% $1,500 SUBSCRIPTIONS 111-5-1412- 371 $0 $500 $8,000 1,500% $7,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 87 MISCELLANEOUS EXPENSES 111-5-1412- 377 $429 $0 $0 0% $0 WIRELESS COMMUNICATIONS 111-5-1412- 381 $201 $0 $0 0% $0 Total Services: $35,565 $44,500 $55,000 23.6% $10,500 Total Economic Development: $151,203 $167,000 $181,000 8.4% $14,000 Intergovernmental Personnel Services LABOR DISTRIBUTION 111-5-1413- 199 $234,000 $248,000 $357,500 44.2% $109,500 Total Personnel Services: $234,000 $248,000 $357,500 44.2% $109,500 Supplies OFFICE SUPPLIES 111-5-1413- 230 $540 $500 $1,500 200% $1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1413- 237 $2,537 $3,000 $6,500 116.7% $3,500 SOFTWARE PURCHASE 111-5-1413- 248 $459 $500 $500 0% $0 Total Supplies: $3,537 $4,000 $8,500 112.5% $4,500 Services CONTRACTED SERVICES 111-5-1413- 313 $7,000 N/A $7,000 TRAVEL AND PER DIEM 111-5-1413- 350 $1,621 $4,500 $7,000 55.6% $2,500 CONFERENCE,SEMINARS & TRAINING 111-5-1413- 351 $0 $2,500 $3,000 20% $500 PRINTING COST 111-5-1413- 360 $97 $1,500 $1,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1413- 361 $4,613 $5,500 $8,000 45.5% $2,500 MAILING COST 111-5-1413- 362 $8,615 $9,000 $10,500 16.7% $1,500 DUES-MEMBERSHIPS-FEES 111-5-1413- 370 $208 $1,000 $1,000 0% $0 SUBSCRIPTIONS 111-5-1413- 371 $695 $1,500 $3,000 100% $1,500 WIRELESS COMMUNICATIONS 111-5-1413- 381 $3,038 $2,500 $3,000 20% $500 Total Services: $18,888 $28,000 $44,000 57.1% $16,000 Total Intergovernmental: $256,424 $280,000 $410,000 46.4% $130,000 Special Events Personnel Services LABOR DISTRIBUTION 111-5-1414- 199 $89,000 $0 $0 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 88 Total Personnel Services: $89,000 $0 $0 0% $0 Services WIRELESS COMMUNICATIONS 111-5-1414- 381 $427 $0 $0 0% $0 Total Services: $427 $0 $0 0% $0 Total Special Events: $89,427 $0 $0 0% $0 Community Services Personnel Services LABOR DISTRIBUTION 111-5-1415- 199 $83,000 $412,000 $0 -100% -$412,000 Total Personnel Services: $83,000 $412,000 $0 -100% -$412,000 Supplies FUEL AND LUBRICANTS 111-5-1415- 211 $2,749 $3,500 $3,500 0% $0 OFFICE SUPPLIES 111-5-1415- 230 $1,290 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1415- 237 $2,000 N/A $2,000 OPERATING MATERIAL & SUPPLIES 111-5-1415- 249 $3,981 $8,500 $12,000 41.2% $3,500 VEHICLE MAINTENANCE/REPAIRS 111-5-1415- 253 $542 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1415- 254 $0 $2,000 $3,000 50% $1,000 OTHER MAINTENANCE/REPAIRS 111-5-1415- 269 $0 $2,000 $2,000 0% $0 Total Supplies: $8,560 $19,500 $26,000 33.3% $6,500 Services CONTRACTED SERVICES 111-5-1415- 313 $0 $36,000 $0 -100% -$36,000 TRAVEL AND PER DIEM 111-5-1415- 350 $0 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1415- 351 $0 $500 $500 0% $0 ADULT EDUCATION 111-5-1415- 355 $3,122 $9,000 $9,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1415- 370 $2 $1,000 $2,500 150% $1,500 WIRELESS COMMUNICATIONS 111-5-1415- 381 $362 $0 N/A $0 BUILDING ELECTRICITY/GAS 111-5-1415- 382 $12,089 $10,000 $10,000 0% $0 EXTERMINATING SERVICE 111-5-1415- 384 $933 $1,500 $1,500 0% $0 Total Services: $16,508 $58,500 $24,000 -59% -$34,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 89 Special Projects SPECIAL EVENTS 111-5-1414- 410 $74,220 $91,000 $115,000 26.4% $24,000 Total Special Projects: $74,220 $91,000 $115,000 26.4% $24,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1415- 617 $0 $14,000 $0 -100% -$14,000 VEHICLES 111-5-1415- 650 $0 $75,000 $0 -100% -$75,000 BUILDINGS AND IMPROVEMENTS 111-5-1415- 656 $0 $182,500 $0 -100% -$182,500 LAND 111-5-1415- 660 $0 $300,000 $300,000 0% $0 Total Capital Outlays/Projects: $0 $571,500 $300,000 -47.5% -$271,500 Total Community Services: $182,288 $1,152,500 $465,000 -59.7% -$687,500 Office Of Management And Budget Personnel Services LABOR DISTRIBUTION 111-5-1418- 199 $95,000 $100,000 $224,500 124.5% $124,500 Total Personnel Services: $95,000 $100,000 $224,500 124.5% $124,500 Supplies OFFICE SUPPLIES 111-5-1418- 230 $125 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1418- 232 $0 $2,500 N/A $2,500 EQUIPMENT/FURNITURE PURCHASE 111-5-1418- 237 $0 $500 N/A $500 OPERATING MATERIAL & SUPPLIES 111-5-1418- 249 $0 $0 $1,500 N/A $1,500 Total Supplies: $125 $500 $5,000 900% $4,500 Services CONTRACTED SERVICES 111-5-1418- 313 $21,000 $0 $0 0% $0 TECH/SOFTWARE SUPPORT 111-5-1418- 325 $55,080 $60,000 $89,000 48.3% $29,000 TRAVEL AND PER DIEM 111-5-1418- 350 $2,166 $3,000 $7,500 150% $4,500 CONFERENCE,SEMINARS & TRAINING 111-5-1418- 351 $780 $4,500 $4,500 0% $0 PRINTING COST 111-5-1418- 360 $2,842 $3,500 $3,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1418- 361 $592 $1,000 $1,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1418- 370 $777 $1,000 $1,000 0% $0 Total Services: $83,236 $73,000 $106,500 45.9% $33,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 90 Total Office Of Management And Budget: $178,361 $173,500 $336,000 93.7% $162,500 Total Administration: $1,586,009 $2,489,500 $2,141,000 -14% -$348,500 Total Executive: $1,586,009 $2,489,500 $2,141,000 -14% -$348,500 Total General Government: $1,586,009 $2,489,500 $2,141,000 -14% -$348,500 Total Expenditures: $1,586,009 $2,489,500 $2,141,000 -14% -$348,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Administration General added the salary and personnel costs for the Deputy City Manager and decreased the Professional Services by $207,000 for the contract of the Deputy City Manager. Economic Development increased Subscriptions by $7,500 for GIS planning. Intergovernmental budget lines increased to factor in additional position. Special Events increased by $24,000 to cover additional Fiesta de la Gente event and increasing costs for events. Office of Management and Budget lines increased to factor in additional position and project management software. City of El Mirage | Budget Book 2024 Page 91 Information Technology Information Technology (IT) manages the City’s technology infrastructure and works closely with City departments to implement secure, reliable solutions in alignment with Administrative and City Council goals. IT supports and maintains the municipal area network and various systems focusing on uptime, security and reliability. Expenditures Summary $1,448,500 $259,500 (21.83% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 250k 500k 750k 1,000k 1,250k 1,500k 1,750k City of El Mirage | Budget Book 2024 Page 92 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (57.4%) Personnel Services (57.4%) Personnel Services (57.4%) Supplies (26.5%) Supplies (26.5%) Supplies (26.5%) Capital Outlays/Projects (9.3%) Capital Outlays/Projects (9.3%) Capital Outlays/Projects (9.3%) Special Projects (3.5%) Special Projects (3.5%) Special Projects (3.5%) Services (3.4%) Services (3.4%) Services (3.4%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Services Special Projects Capital Outlays/Projects Supplies Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.25 0.5 0.75 1 1.25 1.5 1.75 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 93 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1511-110 $435,500 $460,000 $596,000 29.6% $136,000 OVERTIME 111-5-1511-111 $3,865 $6,500 $7,000 7.7% $500 COMP TIME 111-5-1511-117 $799 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1511-120 $51,610 $54,000 $95,000 75.9% $41,000 SOCIAL SECURITY CONTRIBUTION 111-5-1511-130 $26,367 $29,000 $36,000 24.1% $7,000 MEDICARE CONTRIBUTION 111-5-1511-131 $6,167 $7,000 $9,000 28.6% $2,000 ASRS CONTRIBUTION 111-5-1511-132 $55,406 $58,000 $75,000 29.3% $17,000 DEFERRED COMPENSATION 111-5-1511-134 $7,079 $7,500 $9,500 26.7% $2,000 WORKERS COMPENSATION 111-5-1511-140 $1,008 $1,000 $2,000 100% $1,000 UNEMPLOYMENT INSURANCE 111-5-1511-141 $241 $2,000 $2,000 0% $0 Total General Government: $588,041 $625,000 $831,500 33% $206,500 Total Personnel Services: $588,041 $625,000 $831,500 33% $206,500 Supplies General Government FUEL AND LUBRICANTS 111-5-1511-211 $93 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1511-230 $160 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1511-232 $526 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1511-237 $9,590 $6,000 $8,000 33.3% $2,000 SOFTWARE PURCHASE 111-5-1511-248 $545 $5,000 $3,000 -40% -$2,000 OPERATING MATERIAL & SUPPLIES 111-5-1511-249 $2,822 $3,000 $2,000 -33.3% -$1,000 COMPUTER/PRINTER MAINTENANCE 111-5-1511-251 $4,789 $5,000 $7,000 40% $2,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1511-253 $285 $1,000 $1,000 0% $0 EQUIPMENT MAINTENANCE CONTRACT 111-5-1511-261 $34,972 $42,000 $42,000 0% $0 PHONE SYS MAINT AND CONTRACTS 111-5-1511-262 $20,528 $22,000 $18,000 -18.2% -$4,000 DATA INFRASTRUCTURE SERVICES 111-5-1511-263 $61,732 $48,000 $48,000 0% $0 SOFTWARE MAINT CONTRACT 111-5-1511-265 $123,705 $163,000 $253,000 55.2% $90,000 Total General Government: $259,747 $297,000 $384,000 29.3% $87,000 Total Supplies: $259,747 $297,000 $384,000 29.3% $87,000 Services General Government PROFESSIONAL SERVICES 111-5-1511-311 $2,030 $15,000 $15,000 0% $0 TRAVEL AND PER DIEM 111-5-1511-350 $0 $1,000 $3,000 200% $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1511-351 $1,915 $5,000 $7,500 50% $2,500 TELEPHONE EXPENSE 111-5-1511-380 $18,456 $22,000 $20,000 -9.1% -$2,000 WIRELESS COMMUNICATIONS 111-5-1511-381 $2,728 $3,000 $3,500 16.7% $500 Total General Government: $25,130 $46,000 $49,000 6.5% $3,000 Total Services: $25,130 $46,000 $49,000 6.5% $3,000 Special Projects Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 94 General Government SPECIAL PROJECTS 111-5-1511-418 $42,000 $59,000 $50,000 -15.3% -$9,000 Total General Government: $42,000 $59,000 $50,000 -15.3% -$9,000 Total Special Projects: $42,000 $59,000 $50,000 -15.3% -$9,000 Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1511-617 $0 $92,000 $134,000 45.7% $42,000 BUILDINGS AND IMPROVEMENTS 111-5-1511-656 $0 $70,000 $0 -100% -$70,000 INFRASTRUCTURE 111-5-1511-657 $111,441 $0 $0 0% $0 Total General Government: $111,441 $162,000 $134,000 -17.3% -$28,000 Total Capital Outlays/Projects: $111,441 $162,000 $134,000 -17.3% -$28,000 Total Expense Objects: $1,026,359 $1,189,000 $1,448,500 21.8% $259,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Software Maintenance increased by $90,000 primarily due to the increased cost and additional licenses of Office 365 and security information and event monitoring cloud solution. Special Projects include computers and monitors refresh, primarily for the police department. Budget lines increased to factor in the cost of additional position. City of El Mirage | Budget Book 2024 Page 95 Human Resources The Human Resources Department provides comprehensive programs and support to departments with recruitment and retention, benefits, administration, employee relations, compensation, performance management and compliance. Expenditures Summary $701,000 -$500 (-0.07% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 200k 400k 600k 800k City of El Mirage | Budget Book 2024 Page 96 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (72.3%) Personnel Services (72.3%) Personnel Services (72.3%) Services (21.1%) Services (21.1%) Services (21.1%) Supplies (4.6%) Supplies (4.6%) Supplies (4.6%) Special Projects (2%) Special Projects (2%) Special Projects (2%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Outlays/Projects Special Projects Supplies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.2 0.4 0.6 0.8 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 97 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1521-110 $288,176 $361,000 $379,000 5% $18,000 OVERTIME 111-5-1521-111 $51 $5,000 $5,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1521-120 $21,732 $38,000 $33,000 -13.2% -$5,000 SOCIAL SECURITY CONTRIBUTION 111-5-1521-130 $17,735 $23,000 $24,000 4.3% $1,000 MEDICARE CONTRIBUTION 111-5-1521-131 $4,148 $6,000 $6,000 0% $0 ASRS CONTRIBUTION 111-5-1521-132 $35,658 $45,000 $48,000 6.7% $3,000 DEFERRED COMPENSATION 111-5-1521-134 $7,079 $7,500 $8,500 13.3% $1,000 WORKERS COMPENSATION 111-5-1521-140 $646 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1521-141 $121 $2,000 $2,000 0% $0 Total General Government: $375,346 $488,500 $506,500 3.7% $18,000 Total Personnel Services: $375,346 $488,500 $506,500 3.7% $18,000 Supplies General Government OFFICE SUPPLIES 111-5-1521-230 $1,685 $2,500 $2,500 0% $0 SOFTWARE PURCHASE 111-5-1521-248 $0 $28,500 $28,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1521-254 $577 $1,500 $1,500 0% $0 Total General Government: $2,263 $32,500 $32,500 0% $0 Total Supplies: $2,263 $32,500 $32,500 0% $0 Services General Government PROFESSIONAL SERVICES 111-5-1521-311 $14,506 $18,500 $18,500 0% $0 LEGAL SERVICES 111-5-1521-312 $83 $0 $0 0% $0 CONTRACTED SERVICES 111-5-1521-313 $18,875 $22,500 $21,000 -6.7% -$1,500 MEDICAL/DRUG EXAMS & TESTING 111-5-1521-320 $40,931 $68,500 $80,000 16.8% $11,500 RECRUITMENT EXPENSES 111-5-1521-342 $5,750 $10,000 $11,500 15% $1,500 TRAVEL AND PER DIEM 111-5-1521-350 $111 $0 $1,000 N/A $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1521-351 $195 $4,000 $5,000 25% $1,000 PUBLISHING/ADVERTISEMENT COST 111-5-1521-361 $3,433 $8,500 $8,500 0% $0 MAILING COST 111-5-1521-362 $178 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1521-370 $636 $1,500 $2,000 33.3% $500 Total General Government: $84,699 $134,000 $148,000 10.4% $14,000 Total Services: $84,699 $134,000 $148,000 10.4% $14,000 Special Projects General Government EMPLOYEE RECOGNITION AWARDS 111-5-1521-441 $1,024 $4,500 $12,500 177.8% $8,000 EMPLOYEE WELLNESS PROGRAM 111-5-1521-442 $0 $1,500 $1,500 0% $0 Total General Government: $1,024 $6,000 $14,000 133.3% $8,000 Total Special Projects: $1,024 $6,000 $14,000 133.3% $8,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 98 Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1521-617 $0 $40,500 $0 -100% -$40,500 Total General Government: $0 $40,500 $0 -100% -$40,500 Total Capital Outlays/Projects: $0 $40,500 $0 -100% -$40,500 Total Expense Objects: $463,332 $701,500 $701,000 -0.1% -$500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Medical/Drug Exams & Testing increased by $11,500 due to the increase in fees and positions. Employee Recognition Awards increased by $8,000 primarily for an employee appreciation event. City of El Mirage | Budget Book 2024 Page 99 Financial Services Responsible for all fiscal operations of the city, the Finance Department is dedicated to providing transparent and timely financial reporting, including accounts payable, payroll, asset management and all other necessary financial processes. Expenditures Summary $973,500 $43,000 (4.62% vs. prior year) Financial Services Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 1,000k 250k 500k 750k 1,250k City of El Mirage | Budget Book 2024 Page 100 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (57.4%) Personnel Services (57.4%) Personnel Services (57.4%) Services (40.5%) Services (40.5%) Services (40.5%) Supplies (2.1%) Supplies (2.1%) Supplies (2.1%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Capital Outlays/Projects Supplies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.2 0.4 0.6 0.8 1 1.2 City of El Mirage | Budget Book 2024 Page 101 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1531-110 $497,675 $547,000 $589,000 7.7% $42,000 OVERTIME 111-5-1531-111 $108 $2,000 $2,000 0% $0 COMP TIME 111-5-1531-117 $418 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1531-120 $57,064 $62,000 $55,000 -11.3% -$7,000 SOCIAL SECURITY CONTRIBUTION 111-5-1531-130 $30,178 $34,000 $37,000 8.8% $3,000 MEDICARE CONTRIBUTION 111-5-1531-131 $7,058 $8,000 $9,000 12.5% $1,000 ASRS CONTRIBUTION 111-5-1531-132 $56,971 $64,000 $66,000 3.1% $2,000 DEFERRED COMPENSATION 111-5-1531-134 $0 $0 $7,500 N/A $7,500 WORKERS COMPENSATION 111-5-1531-140 $1,255 $1,000 $2,000 100% $1,000 UNEMPLOYMENT INSURANCE 111-5-1531-141 $388 $3,000 $2,000 -33.3% -$1,000 LABOR DISTRIBUTION 111-5-1531-199 -$523,000 -$500,000 -$546,000 9.2% -$46,000 LABOR DISTRIBUTION 111-5-1532-199 $332,000 $307,000 $335,500 9.3% $28,500 Total General Government: $460,115 $528,000 $559,000 5.9% $31,000 Total Personnel Services: $460,115 $528,000 $559,000 5.9% $31,000 Supplies General Government OFFICE SUPPLIES 111-5-1531-230 $1,158 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1531-232 $0 $1,000 $2,000 100% $1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1531-237 $774 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1531-248 $0 $6,500 $8,000 23.1% $1,500 OPERATING MATERIAL & SUPPLIES 111-5-1531-249 $323 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1532-230 $241 $4,000 $4,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1532-232 $109 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1532-237 $1,104 $1,500 $1,500 0% $0 SOFTWARE PURCHASE 111-5-1532-248 $395 $1,500 $1,500 0% $0 Total General Government: $4,104 $17,500 $20,000 14.3% $2,500 Total Supplies: $4,104 $17,500 $20,000 14.3% $2,500 Services General Government PROFESSIONAL SERVICES 111-5-1531-311 $30,000 $76,000 $76,000 0% $0 CONTRACTED SERVICES 111-5-1531-313 $0 $30,000 $30,000 0% $0 TRAVEL AND PER DIEM 111-5-1531-350 $1,018 $4,000 $5,000 25% $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1531-351 $410 $3,000 $3,000 0% $0 PRINTING COST 111-5-1531-360 $307 $1,000 $1,000 0% $0 MAILING COST 111-5-1531-362 $0 $1,500 $1,500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1531-370 $613 $1,000 $1,000 0% $0 PROFESSIONAL SERVICES 111-5-1532-311 $77,668 $104,500 $111,000 6.2% $6,500 AUDIT/CONSULTING SERVICES 111-5-1532-317 $47,880 $65,000 $65,000 0% $0 TECH/SOFTWARE SUPPORT 111-5-1532-325 $18,873 $20,000 $70,000 250% $50,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 102 TRAVEL AND PER DIEM 111-5-1532-350 $1,919 $9,000 $9,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1532-351 $2,999 $6,000 $6,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1532-361 $216 $1,000 $1,000 0% $0 MAILING COST 111-5-1532-362 $1,425 $0 $0 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1532-370 $580 $1,500 $1,500 0% $0 SUBSCRIPTIONS 111-5-1532-371 $65 $0 N/A $0 BANK CHARGES/ANALYSIS FEES 111-5-1532-374 $8,926 $13,000 $13,000 0% $0 MISCELLANEOUS EXPENSES 111-5-1532-377 $68 $500 $500 0% $0 Total General Government: $192,966 $337,000 $394,500 17.1% $57,500 Total Services: $192,966 $337,000 $394,500 17.1% $57,500 Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1531-617 $0 $18,000 $0 -100% -$18,000 CAPITAL EQUIPMENT PURCHASE 111-5-1532-617 $0 $30,000 $0 -100% -$30,000 Total General Government: $0 $48,000 $0 -100% -$48,000 Total Capital Outlays/Projects: $0 $48,000 $0 -100% -$48,000 Total Expense Objects: $657,185 $930,500 $973,500 4.6% $43,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Expenditures by Function Budgeted Expenditures by Function Accounting (63.7%) Accounting (63.7%) Accounting (63.7%) Financial Services General (36.3%) Financial Services General (36.3%) Financial Services General (36.3%) City of El Mirage | Budget Book 2024 Page 103 Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Financial Services General Accounting FY2020 FY2021 FY2022 FY2023 FY2024 0 0.2 0.4 0.6 0.8 1 1.2 Expenditures General Government Operations and Support Financial Services Financial Services General Personnel Services SALARIES AND WAGES 111-5-1531- 110 $497,675 $547,000 $589,000 7.7% $42,000 OVERTIME 111-5-1531- 111 $108 $2,000 $2,000 0% $0 COMP TIME 111-5-1531- 117 $418 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1531- 120 $57,064 $62,000 $55,000 -11.3% -$7,000 SOCIAL SECURITY CONTRIBUTION 111-5-1531- 130 $30,178 $34,000 $37,000 8.8% $3,000 MEDICARE CONTRIBUTION 111-5-1531- 131 $7,058 $8,000 $9,000 12.5% $1,000 ASRS CONTRIBUTION 111-5-1531- 132 $56,971 $64,000 $66,000 3.1% $2,000 DEFERRED COMPENSATION 111-5-1531- 134 $0 $0 $7,500 N/A $7,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 104 WORKERS COMPENSATION 111-5-1531- 140 $1,255 $1,000 $2,000 100% $1,000 UNEMPLOYMENT INSURANCE 111-5-1531- 141 $388 $3,000 $2,000 -33.3% -$1,000 LABOR DISTRIBUTION 111-5-1531- 199 -$523,000 -$500,000 -$546,000 9.2% -$46,000 Total Personnel Services: $128,115 $221,000 $223,500 1.1% $2,500 Supplies OFFICE SUPPLIES 111-5-1531- 230 $1,158 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1531- 232 $0 $1,000 $2,000 100% $1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1531- 237 $774 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1531- 248 $0 $6,500 $8,000 23.1% $1,500 OPERATING MATERIAL & SUPPLIES 111-5-1531- 249 $323 $500 $500 0% $0 Total Supplies: $2,255 $9,500 $12,000 26.3% $2,500 Services PROFESSIONAL SERVICES 111-5-1531- 311 $30,000 $76,000 $76,000 0% $0 CONTRACTED SERVICES 111-5-1531- 313 $0 $30,000 $30,000 0% $0 TRAVEL AND PER DIEM 111-5-1531- 350 $1,018 $4,000 $5,000 25% $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1531- 351 $410 $3,000 $3,000 0% $0 PRINTING COST 111-5-1531- 360 $307 $1,000 $1,000 0% $0 MAILING COST 111-5-1531- 362 $0 $1,500 $1,500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1531- 370 $613 $1,000 $1,000 0% $0 Total Services: $32,348 $116,500 $117,500 0.9% $1,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1531- 617 $0 $18,000 $0 -100% -$18,000 Total Capital Outlays/Projects: $0 $18,000 $0 -100% -$18,000 Total Financial Services General: $162,718 $365,000 $353,000 -3.3% -$12,000 Accounting Personnel Services LABOR DISTRIBUTION 111-5-1532- 199 $332,000 $307,000 $335,500 9.3% $28,500 Total Personnel Services: $332,000 $307,000 $335,500 9.3% $28,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 105 Supplies OFFICE SUPPLIES 111-5-1532- 230 $241 $4,000 $4,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1532- 232 $109 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1532- 237 $1,104 $1,500 $1,500 0% $0 SOFTWARE PURCHASE 111-5-1532- 248 $395 $1,500 $1,500 0% $0 Total Supplies: $1,849 $8,000 $8,000 0% $0 Services PROFESSIONAL SERVICES 111-5-1532- 311 $77,668 $104,500 $111,000 6.2% $6,500 AUDIT/CONSULTING SERVICES 111-5-1532- 317 $47,880 $65,000 $65,000 0% $0 TECH/SOFTWARE SUPPORT 111-5-1532- 325 $18,873 $20,000 $70,000 250% $50,000 TRAVEL AND PER DIEM 111-5-1532- 350 $1,919 $9,000 $9,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1532- 351 $2,999 $6,000 $6,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1532- 361 $216 $1,000 $1,000 0% $0 MAILING COST 111-5-1532- 362 $1,425 $0 $0 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1532- 370 $580 $1,500 $1,500 0% $0 SUBSCRIPTIONS 111-5-1532- 371 $65 $0 N/A $0 BANK CHARGES/ANALYSIS FEES 111-5-1532- 374 $8,926 $13,000 $13,000 0% $0 MISCELLANEOUS EXPENSES 111-5-1532- 377 $68 $500 $500 0% $0 Total Services: $160,618 $220,500 $277,000 25.6% $56,500 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1532- 617 $0 $30,000 $0 -100% -$30,000 Total Capital Outlays/Projects: $0 $30,000 $0 -100% -$30,000 Total Accounting: $494,467 $565,500 $620,500 9.7% $55,000 Total Financial Services: $657,185 $930,500 $973,500 4.6% $43,000 Total Operations and Support: $657,185 $930,500 $973,500 4.6% $43,000 Total General Government: $657,185 $930,500 $973,500 4.6% $43,000 Total Expenditures: $657,185 $930,500 $973,500 4.6% $43,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Professional Services increased by $7,000 due to the increased cost of payroll and timekeeping. Tech/Software support increased by $50,000 for the CIP payroll timekeeping system. City of El Mirage | Budget Book 2024 Page 106 City of El Mirage | Budget Book 2024 Page 107 Public Works Public Works handles the day-to-day operations and maintenance of over 100,000 square feet of City facilities, 120+ City vehicles, and over 50 acres of City Parks and amenities. This department has three divisions: Facilities Management, Fleet Management, and Parks. Expenditures Summary $2,884,000 -$85,500 (-2.88% vs. prior year) Public Works Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 500k 1,000k 1,500k 2,000k 2,500k 3,000k 3,500k City of El Mirage | Budget Book 2024 Page 108 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (43.1%) Personnel Services (43.1%) Personnel Services (43.1%) Services (39.7%) Services (39.7%) Services (39.7%) Supplies (11.4%) Supplies (11.4%) Supplies (11.4%) Capital Outlays/Projects (3.3%) Capital Outlays/Projects (3.3%) Capital Outlays/Projects (3.3%) Special Projects (2.4%) Special Projects (2.4%) Special Projects (2.4%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Capital Outlays/Projects Supplies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 0.5 1 1.5 2 2.5 3 3.5 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 109 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1582-110 $319,569 $357,000 $546,000 52.9% $189,000 OVERTIME 111-5-1582-111 $18,198 $16,000 $16,000 0% $0 COMP TIME 111-5-1582-117 $2,442 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1582-120 $86,558 $99,000 $111,000 12.1% $12,000 SOCIAL SECURITY CONTRIBUTION 111-5-1582-130 $19,855 $24,000 $35,000 45.8% $11,000 MEDICARE CONTRIBUTION 111-5-1582-131 $4,644 $6,000 $9,000 50% $3,000 ASRS CONTRIBUTION 111-5-1582-132 $40,477 $43,000 $65,000 51.2% $22,000 WORKERS COMPENSATION 111-5-1582-140 $3,326 $11,000 $14,000 27.3% $3,000 UNEMPLOYMENT INSURANCE 111-5-1582-141 $378 $3,000 $3,000 0% $0 WORKERS COMP REIMBURSEMENTS 111-5-1582-198 -$1,560 $0 $0 0% $0 SALARIES AND WAGES 111-5-1583-110 $196,558 $198,000 $225,000 13.6% $27,000 OVERTIME 111-5-1583-111 $11,416 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1583-120 $36,767 $38,000 $39,000 2.6% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1583-130 $12,404 $13,000 $15,000 15.4% $2,000 MEDICARE CONTRIBUTION 111-5-1583-131 $2,889 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1583-132 $25,802 $27,000 $30,000 11.1% $3,000 WORKERS COMPENSATION 111-5-1583-140 $5,894 $5,000 $6,000 20% $1,000 UNEMPLOYMENT INSURANCE 111-5-1583-141 $121 $1,000 $1,000 0% $0 SALARIES AND WAGES 111-5-1584-110 $67,065 $71,000 $78,000 9.9% $7,000 OVERTIME 111-5-1584-111 $169 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1584-120 $14,659 $16,000 $16,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1584-130 $3,911 $5,000 $5,000 0% $0 MEDICARE CONTRIBUTION 111-5-1584-131 $915 $2,000 $2,000 0% $0 ASRS CONTRIBUTION 111-5-1584-132 $8,341 $9,000 $10,000 11.1% $1,000 WORKERS COMPENSATION 111-5-1584-140 $1,749 $2,000 $3,000 50% $1,000 UNEMPLOYMENT INSURANCE 111-5-1584-141 $40 $1,000 $1,000 0% $0 Total General Government: $882,588 $961,000 $1,244,000 29.4% $283,000 Total Personnel Services: $882,588 $961,000 $1,244,000 29.4% $283,000 Supplies General Government SMALL TOOLS/EQUIP/PARTS 111-5-1582-210 $4,793 $7,500 $5,000 -33.3% -$2,500 FUEL AND LUBRICANTS 111-5-1582-211 $25,348 $17,000 $20,000 17.6% $3,000 SAFETY EQUIPMENT/SUPPLIES 111-5-1582-213 $3,395 $4,500 $4,500 0% $0 CHEMICALS 111-5-1582-222 $1,720 $4,000 $3,000 -25% -$1,000 OFFICE SUPPLIES 111-5-1582-230 $22 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1582-237 $4,857 $6,000 $5,000 -16.7% -$1,000 IRRIGATION SUPPLIES 111-5-1582-243 $8,597 $14,500 $12,000 -17.2% -$2,500 LANDSCAPING MAT'L & SUPPLIES 111-5-1582-244 $14,447 $6,000 $6,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1582-249 $9,995 $16,000 $16,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1582-253 $0 $500 $2,500 400% $2,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 110 OTHER MAINTENANCE/REPAIRS 111-5-1582-269 $42 $1,500 $1,500 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1583-210 $4,485 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS 111-5-1583-211 $7,500 $4,000 $5,500 37.5% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-1583-213 $12,013 $11,000 $6,000 -45.5% -$5,000 OFFICE SUPPLIES 111-5-1583-230 $555 $1,000 $1,000 0% $0 BUILDING JANITORIAL SUPPLIES 111-5-1583-231 $9,922 $12,000 $13,000 8.3% $1,000 COMPUTER/PRINTER SUPPLIES 111-5-1583-232 $0 $1,000 $1,000 0% $0 UNIFORMS 111-5-1583-233 $3,140 $5,500 $7,000 27.3% $1,500 EQUIPMENT/FURNITURE PURCHASE 111-5-1583-237 $10,436 $0 $2,000 N/A $2,000 GRAFFITI SUPPLIES 111-5-1583-246 $0 $2,000 $1,000 -50% -$1,000 OPERATING MATERIAL & SUPPLIES 111-5-1583-249 $13,417 $7,000 $10,000 42.9% $3,000 BUILDING MAINTENANCE/REPAIRS 111-5-1583-250 $67,438 $86,500 $94,000 8.7% $7,500 COPIER USAGE/SUPPLIES/MAINT 111-5-1583-254 $1,078 $1,500 $1,500 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-1583-269 $245 $0 $0 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1584-210 $8,865 $7,500 $7,500 0% $0 FUEL AND LUBRICANTS 111-5-1584-211 $4,298 $3,000 $3,500 16.7% $500 SAFETY EQUIPMENT/SUPPLIES 111-5-1584-213 $2,799 $4,500 $4,500 0% $0 OFFICE SUPPLIES 111-5-1584-230 $31 $0 $0 0% $0 VEHICLE PARTS 111-5-1584-238 $14,201 $18,000 $18,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1584-249 $4,486 $5,000 $7,000 40% $2,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1584-253 $25,914 $35,000 $35,000 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-1584-269 $40,541 $40,000 $32,000 -20% -$8,000 Total General Government: $304,582 $326,000 $329,000 0.9% $3,000 Total Supplies: $304,582 $326,000 $329,000 0.9% $3,000 Services General Government CONTRACTED SERVICES 111-5-1582-313 $141,255 $203,000 $203,000 0% $0 EQUIPMENT RENT/LEASES 111-5-1582-328 $122 $1,000 $1,000 0% $0 SECURITY/ALARM SERVICE 111-5-1582-341 $2,737 $12,000 $12,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1582-351 $649 $3,500 $7,500 114.3% $4,000 DUES-MEMBERSHIPS-FEES 111-5-1582-370 $150 $0 $0 0% $0 PARK LIGHTING/ELECTRICITY 111-5-1582-379 $69,157 $88,000 $88,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1582-381 $2,603 $2,500 $2,500 0% $0 TRASH SERVICE 111-5-1582-383 $0 $2,000 $2,000 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1582-385 $0 $13,000 $13,000 0% $0 LANDSCAPING/IRRIGATION 111-5-1582-386 $268,687 $168,000 $277,500 65.2% $109,500 CONTRACTED SERVICES 111-5-1583-313 $202,486 $215,500 $222,000 3% $6,500 SECURITY/ALARM SERVICE 111-5-1583-341 $13,222 $16,000 $16,000 0% $0 FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583-346 $17,568 $12,000 $12,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1583-351 $417 $2,500 $4,500 80% $2,000 WIRELESS COMMUNICATIONS 111-5-1583-381 $2,831 $2,500 $2,500 0% $0 BUILDING ELECTRICITY/GAS 111-5-1583-382 $215,161 $213,500 $213,500 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1583-385 $0 $23,000 $23,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 111 LANDSCAPING/IRRIGATION 111-5-1583-386 $37,360 $0 $33,000 N/A $33,000 LIBRARY FACILITIES EXPENSES 111-5-1583-392 $8,356 $10,000 $10,000 0% $0 EQUIPMENT RENT/LEASES 111-5-1584-328 $850 $0 N/A $0 CONFERENCE,SEMINARS & TRAINING 111-5-1584-351 $12 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1584-381 $618 $1,000 $1,000 0% $0 Total General Government: $984,243 $990,000 $1,145,000 15.7% $155,000 Total Services: $984,243 $990,000 $1,145,000 15.7% $155,000 Special Projects General Government SPECIAL PROJECTS 111-5-1582-418 $0 $50,000 $30,000 -40% -$20,000 SPECIAL PROJECTS 111-5-1583-418 $0 $0 $40,000 N/A $40,000 Total General Government: $0 $50,000 $70,000 40% $20,000 Total Special Projects: $0 $50,000 $70,000 40% $20,000 Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1582-617 $49,951 $0 $0 0% $0 VEHICLES 111-5-1582-650 $0 $95,500 $0 -100% -$95,500 CAPITAL EQUIPMENT PURCHASE 111-5-1583-617 $0 $0 $16,000 N/A $16,000 VEHICLES 111-5-1583-650 $0 $48,500 $50,000 3.1% $1,500 BUILDINGS AND IMPROVEMENTS 111-5-1583-656 $15,500 $270,000 $30,000 -88.9% -$240,000 BUILDINGS AND IMPROVEMENTS 111-5-1584-656 $146,250 $228,500 $0 -100% -$228,500 Total General Government: $211,701 $642,500 $96,000 -85.1% -$546,500 Total Capital Outlays/Projects: $211,701 $642,500 $96,000 -85.1% -$546,500 Total Expense Objects: $2,383,114 $2,969,500 $2,884,000 -2.9% -$85,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 112 Expenditures by Function Budgeted Expenditures by Function Parks (52.4%) Parks (52.4%) Parks (52.4%) Facilities Management (39.8%) Facilities Management (39.8%) Facilities Management (39.8%) Fleet Management (7.8%) Fleet Management (7.8%) Fleet Management (7.8%) City of El Mirage | Budget Book 2024 Page 113 Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Fleet Management Facilities Management Parks FY2020 FY2021 FY2022 FY2023 FY2024 0 0.5 1 1.5 2 2.5 3 3.5 Expenditures General Government Operations and Support Public Works Parks Personnel Services SALARIES AND WAGES 111-5-1582- 110 $319,569 $357,000 $546,000 52.9% $189,000 OVERTIME 111-5-1582- 111 $18,198 $16,000 $16,000 0% $0 COMP TIME 111-5-1582- 117 $2,442 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1582- 120 $86,558 $99,000 $111,000 12.1% $12,000 SOCIAL SECURITY CONTRIBUTION 111-5-1582- 130 $19,855 $24,000 $35,000 45.8% $11,000 MEDICARE CONTRIBUTION 111-5-1582- 131 $4,644 $6,000 $9,000 50% $3,000 ASRS CONTRIBUTION 111-5-1582- 132 $40,477 $43,000 $65,000 51.2% $22,000 WORKERS COMPENSATION 111-5-1582- 140 $3,326 $11,000 $14,000 27.3% $3,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 114 UNEMPLOYMENT INSURANCE 111-5-1582- 141 $378 $3,000 $3,000 0% $0 WORKERS COMP REIMBURSEMENTS 111-5-1582- 198 -$1,560 $0 $0 0% $0 Total Personnel Services: $493,887 $559,000 $799,000 42.9% $240,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1582- 210 $4,793 $7,500 $5,000 -33.3% -$2,500 FUEL AND LUBRICANTS 111-5-1582- 211 $25,348 $17,000 $20,000 17.6% $3,000 SAFETY EQUIPMENT/SUPPLIES 111-5-1582- 213 $3,395 $4,500 $4,500 0% $0 CHEMICALS 111-5-1582- 222 $1,720 $4,000 $3,000 -25% -$1,000 OFFICE SUPPLIES 111-5-1582- 230 $22 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1582- 237 $4,857 $6,000 $5,000 -16.7% -$1,000 IRRIGATION SUPPLIES 111-5-1582- 243 $8,597 $14,500 $12,000 -17.2% -$2,500 LANDSCAPING MAT'L & SUPPLIES 111-5-1582- 244 $14,447 $6,000 $6,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1582- 249 $9,995 $16,000 $16,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1582- 253 $0 $500 $2,500 400% $2,000 OTHER MAINTENANCE/REPAIRS 111-5-1582- 269 $42 $1,500 $1,500 0% $0 Total Supplies: $73,217 $78,000 $76,000 -2.6% -$2,000 Services CONTRACTED SERVICES 111-5-1582- 313 $141,255 $203,000 $203,000 0% $0 EQUIPMENT RENT/LEASES 111-5-1582- 328 $122 $1,000 $1,000 0% $0 SECURITY/ALARM SERVICE 111-5-1582- 341 $2,737 $12,000 $12,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1582- 351 $649 $3,500 $7,500 114.3% $4,000 DUES-MEMBERSHIPS-FEES 111-5-1582- 370 $150 $0 $0 0% $0 PARK LIGHTING/ELECTRICITY 111-5-1582- 379 $69,157 $88,000 $88,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1582- 381 $2,603 $2,500 $2,500 0% $0 TRASH SERVICE 111-5-1582- 383 $0 $2,000 $2,000 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1582- 385 $0 $13,000 $13,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 115 LANDSCAPING/IRRIGATION 111-5-1582- 386 $268,687 $168,000 $277,500 65.2% $109,500 Total Services: $485,361 $493,000 $606,500 23% $113,500 Special Projects SPECIAL PROJECTS 111-5-1582- 418 $0 $50,000 $30,000 -40% -$20,000 Total Special Projects: $0 $50,000 $30,000 -40% -$20,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1582- 617 $49,951 $0 $0 0% $0 VEHICLES 111-5-1582- 650 $0 $95,500 $0 -100% -$95,500 Total Capital Outlays/Projects: $49,951 $95,500 $0 -100% -$95,500 Total Parks: $1,102,416 $1,275,500 $1,511,500 18.5% $236,000 Facilities Management Personnel Services SALARIES AND WAGES 111-5-1583- 110 $196,558 $198,000 $225,000 13.6% $27,000 OVERTIME 111-5-1583- 111 $11,416 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1583- 120 $36,767 $38,000 $39,000 2.6% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1583- 130 $12,404 $13,000 $15,000 15.4% $2,000 MEDICARE CONTRIBUTION 111-5-1583- 131 $2,889 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1583- 132 $25,802 $27,000 $30,000 11.1% $3,000 WORKERS COMPENSATION 111-5-1583- 140 $5,894 $5,000 $6,000 20% $1,000 UNEMPLOYMENT INSURANCE 111-5-1583- 141 $121 $1,000 $1,000 0% $0 Total Personnel Services: $291,851 $296,000 $330,000 11.5% $34,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1583- 210 $4,485 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS 111-5-1583- 211 $7,500 $4,000 $5,500 37.5% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-1583- 213 $12,013 $11,000 $6,000 -45.5% -$5,000 OFFICE SUPPLIES 111-5-1583- 230 $555 $1,000 $1,000 0% $0 BUILDING JANITORIAL SUPPLIES 111-5-1583- 231 $9,922 $12,000 $13,000 8.3% $1,000 COMPUTER/PRINTER SUPPLIES 111-5-1583- 232 $0 $1,000 $1,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 116 UNIFORMS 111-5-1583- 233 $3,140 $5,500 $7,000 27.3% $1,500 EQUIPMENT/FURNITURE PURCHASE 111-5-1583- 237 $10,436 $0 $2,000 N/A $2,000 GRAFFITI SUPPLIES 111-5-1583- 246 $0 $2,000 $1,000 -50% -$1,000 OPERATING MATERIAL & SUPPLIES 111-5-1583- 249 $13,417 $7,000 $10,000 42.9% $3,000 BUILDING MAINTENANCE/REPAIRS 111-5-1583- 250 $67,438 $86,500 $94,000 8.7% $7,500 COPIER USAGE/SUPPLIES/MAINT 111-5-1583- 254 $1,078 $1,500 $1,500 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-1583- 269 $245 $0 $0 0% $0 Total Supplies: $130,229 $135,000 $145,500 7.8% $10,500 Services CONTRACTED SERVICES 111-5-1583- 313 $202,486 $215,500 $222,000 3% $6,500 SECURITY/ALARM SERVICE 111-5-1583- 341 $13,222 $16,000 $16,000 0% $0 FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583- 346 $17,568 $12,000 $12,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1583- 351 $417 $2,500 $4,500 80% $2,000 WIRELESS COMMUNICATIONS 111-5-1583- 381 $2,831 $2,500 $2,500 0% $0 BUILDING ELECTRICITY/GAS 111-5-1583- 382 $215,161 $213,500 $213,500 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1583- 385 $0 $23,000 $23,000 0% $0 LANDSCAPING/IRRIGATION 111-5-1583- 386 $37,360 $0 $33,000 N/A $33,000 LIBRARY FACILITIES EXPENSES 111-5-1583- 392 $8,356 $10,000 $10,000 0% $0 Total Services: $497,402 $495,000 $536,500 8.4% $41,500 Special Projects SPECIAL PROJECTS 111-5-1583- 418 $0 $0 $40,000 N/A $40,000 Total Special Projects: $0 $0 $40,000 N/A $40,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1583- 617 $0 $0 $16,000 N/A $16,000 VEHICLES 111-5-1583- 650 $0 $48,500 $50,000 3.1% $1,500 BUILDINGS AND IMPROVEMENTS 111-5-1583- 656 $15,500 $270,000 $30,000 -88.9% -$240,000 Total Capital Outlays/Projects: $15,500 $318,500 $96,000 -69.9% -$222,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 117 Total Facilities Management: $934,982 $1,244,500 $1,148,000 -7.8% -$96,500 Fleet Management Personnel Services SALARIES AND WAGES 111-5-1584- 110 $67,065 $71,000 $78,000 9.9% $7,000 OVERTIME 111-5-1584- 111 $169 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1584- 120 $14,659 $16,000 $16,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1584- 130 $3,911 $5,000 $5,000 0% $0 MEDICARE CONTRIBUTION 111-5-1584- 131 $915 $2,000 $2,000 0% $0 ASRS CONTRIBUTION 111-5-1584- 132 $8,341 $9,000 $10,000 11.1% $1,000 WORKERS COMPENSATION 111-5-1584- 140 $1,749 $2,000 $3,000 50% $1,000 UNEMPLOYMENT INSURANCE 111-5-1584- 141 $40 $1,000 $1,000 0% $0 Total Personnel Services: $96,849 $106,000 $115,000 8.5% $9,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1584- 210 $8,865 $7,500 $7,500 0% $0 FUEL AND LUBRICANTS 111-5-1584- 211 $4,298 $3,000 $3,500 16.7% $500 SAFETY EQUIPMENT/SUPPLIES 111-5-1584- 213 $2,799 $4,500 $4,500 0% $0 OFFICE SUPPLIES 111-5-1584- 230 $31 $0 $0 0% $0 VEHICLE PARTS 111-5-1584- 238 $14,201 $18,000 $18,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1584- 249 $4,486 $5,000 $7,000 40% $2,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1584- 253 $25,914 $35,000 $35,000 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-1584- 269 $40,541 $40,000 $32,000 -20% -$8,000 Total Supplies: $101,136 $113,000 $107,500 -4.9% -$5,500 Services EQUIPMENT RENT/LEASES 111-5-1584- 328 $850 $0 N/A $0 CONFERENCE,SEMINARS & TRAINING 111-5-1584- 351 $12 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1584- 381 $618 $1,000 $1,000 0% $0 Total Services: $1,480 $2,000 $2,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 118 Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1584- 656 $146,250 $228,500 $0 -100% -$228,500 Total Capital Outlays/Projects: $146,250 $228,500 $0 -100% -$228,500 Total Fleet Management: $345,716 $449,500 $224,500 -50.1% -$225,000 Total Public Works: $2,383,114 $2,969,500 $2,884,000 -2.9% -$85,500 Total Operations and Support: $2,383,114 $2,969,500 $2,884,000 -2.9% -$85,500 Total General Government: $2,383,114 $2,969,500 $2,884,000 -2.9% -$85,500 Total Expenditures: $2,383,114 $2,969,500 $2,884,000 -2.9% -$85,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Parks increased Landscaping/Irrigation by $109,500 due to actual costs for FY23. Facilities increased Building Maintenance/Repairs by $7,500 due to rising market costs. Fleet increased Fuel and Lubricants and Operating Material & Supplies due to rising market costs. Parks division added a part-time position. City of El Mirage | Budget Book 2024 Page 119 Non-Departmental Non-Departmental accounts for items that are not specifically owned by a department but rather pertain to the City as a whole. Items included in Non-Departmental are legal fees, insurance claims, tuition reimbursement, transfers & contingency, and other line items. Expenditures Summary $9,011,000 -$5,347,000 (-37.24% vs. prior year) Non-Departmental Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 2.5M 5M 7.5M 10M 12.5M 15M 17.5M City of El Mirage | Budget Book 2024 Page 120 Expenditures by Expense Type Budgeted Expenditures by Expense Type Transfers and Contingencies (49.4%) Transfers and Contingencies (49.4%) Transfers and Contingencies (49.4%) Special Projects (22.2%) Special Projects (22.2%) Special Projects (22.2%) Services (17.5%) Services (17.5%) Services (17.5%) Capital Outlays/Projects (10.7%) Capital Outlays/Projects (10.7%) Capital Outlays/Projects (10.7%) Supplies (0.1%) Supplies (0.1%) Supplies (0.1%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Debt Service – Interest/Fees Supplies Capital Outlays/Projects Services Special Projects Transfers and Contingencies FY2020 FY2021 FY2022 FY2023 FY2024 0 2.5 5 7.5 10 12.5 15 17.5 City of El Mirage | Budget Book 2024 Page 121 Expense Objects Supplies General Government FUEL AND LUBRICANTS 111-5-1591-211 $234 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1591-249 $2,352 $2,500 $5,000 100% $2,500 VEHICLE MAINTENANCE/REPAIRS 111-5-1591-253 $0 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1591-254 $1,538 $3,000 $3,500 16.7% $500 Total General Government: $4,125 $10,000 $13,000 30% $3,000 Total Supplies: $4,125 $10,000 $13,000 30% $3,000 Services General Government LEGAL SERVICES 111-5-1591-312 $212,361 $325,000 $325,000 0% $0 CONTRACTED SERVICES 111-5-1591-313 $57,861 $200,000 $350,000 75% $150,000 LIABILITY INSURANCE 111-5-1591-314 $371,136 $410,000 $450,000 9.8% $40,000 PUBLIC DEFENDER SERVICES 111-5-1591-315 $1,875 $7,500 $12,000 60% $4,500 PROSECUTOR SERVICES 111-5-1591-316 $99,000 $130,000 $130,000 0% $0 COUNTY JAIL HOUSING 111-5-1591-321 $160,303 $175,000 $250,000 42.9% $75,000 CLAIMS 111-5-1591-332 $14,347 $30,000 $30,000 0% $0 TUITION REIMBURSEMENT 111-5-1591-353 $7,999 $30,000 $30,000 0% $0 PROPERTY TAXES 111-5-1591-375 $669 $1,000 $1,000 0% $0 Total General Government: $925,550 $1,308,500 $1,578,000 20.6% $269,500 Total Services: $925,550 $1,308,500 $1,578,000 20.6% $269,500 Special Projects General Government SPECIAL PROJECTS 111-5-1591-418 $2,065,010 $9,820,000 $2,000,000 -79.6% -$7,820,000 Total General Government: $2,065,010 $9,820,000 $2,000,000 -79.6% -$7,820,000 Total Special Projects: $2,065,010 $9,820,000 $2,000,000 -79.6% -$7,820,000 Capital Outlays/Projects General Government VEHICLES 111-5-1591-650 $0 $71,500 $0 -100% -$71,500 LAND 111-5-1591-660 $0 $470,000 $965,000 105.3% $495,000 Total General Government: $0 $541,500 $965,000 78.2% $423,500 Total Capital Outlays/Projects: $0 $541,500 $965,000 78.2% $423,500 Transfers and Contingencies General Government OPERATING CONTINGENCIES 111-5-1591-910 $0 $900,000 $2,245,000 149.4% $1,345,000 CONTINGENCY 111-5-1591-920 $3,000 $300,000 $300,000 0% $0 TRANSFER OUT 111-5-1591-950 $702,000 $1,478,000 $1,910,000 29.2% $432,000 Total General Government: $705,000 $2,678,000 $4,455,000 66.4% $1,777,000 Total Transfers and Contingencies: $705,000 $2,678,000 $4,455,000 66.4% $1,777,000 Total Expense Objects: $3,699,685 $14,358,000 $9,011,000 -37.2% -$5,347,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 122 Significant Budget Changes Contracted Services increased due to the restructuring of the YMCA agreement. County Jail Housing increased by $75,000 due to increasing costs and new video appearance costs. City of El Mirage | Budget Book 2024 Page 123 Development Services The Development Services Department ensures responsible planning within the current and future city limits by providing quality customer service to all City of El Mirage customers while enforcing compliance with applicable City Codes and the General Plan. The departments responsibilities include Planning & Zoning, Geographic Information Systems (GIS), Engineering, Building Safety and Code Enforcement. Expenditures Summary $2,089,000 $55,500 (2.73% vs. prior year) Development Services Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 1M 2M 3M 4M 5M City of El Mirage | Budget Book 2024 Page 124 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (79.6%) Personnel Services (79.6%) Personnel Services (79.6%) Services (10.3%) Services (10.3%) Services (10.3%) Special Projects (5.7%) Special Projects (5.7%) Special Projects (5.7%) Supplies (4.4%) Supplies (4.4%) Supplies (4.4%) City of El Mirage | Budget Book 2024 Page 125 Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Capital Outlays/Projects Supplies Special Projects Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 1 2 3 4 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1612-110 $273,239 $286,000 $359,000 25.5% $73,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1612-120 $36,727 $38,000 $39,000 2.6% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1612-130 $16,263 $18,000 $21,000 16.7% $3,000 MEDICARE CONTRIBUTION 111-5-1612-131 $3,804 $5,000 $6,000 20% $1,000 ASRS CONTRIBUTION 111-5-1612-132 $32,539 $33,000 $42,000 27.3% $9,000 DEFERRED COMPENSATION 111-5-1612-134 $7,079 $7,500 $9,000 20% $1,500 WORKERS COMPENSATION 111-5-1612-140 $611 $3,000 $1,000 -66.7% -$2,000 UNEMPLOYMENT INSURANCE 111-5-1612-141 $161 $2,000 $2,000 0% $0 SALARIES AND WAGES 111-5-1613-110 $286,890 $310,000 $421,000 35.8% $111,000 OVERTIME 111-5-1613-111 $84 $5,000 $5,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1613-120 $36,048 $38,000 $55,000 44.7% $17,000 SOCIAL SECURITY CONTRIBUTION 111-5-1613-130 $17,483 $20,000 $27,000 35% $7,000 MEDICARE CONTRIBUTION 111-5-1613-131 $4,089 $5,000 $7,000 40% $2,000 ASRS CONTRIBUTION 111-5-1613-132 $34,737 $39,000 $53,000 35.9% $14,000 WORKERS COMPENSATION 111-5-1613-140 $3,655 $5,000 $6,000 20% $1,000 UNEMPLOYMENT INSURANCE 111-5-1613-141 $201 $2,000 $2,000 0% $0 SALARIES AND WAGES 111-5-1614-110 $168,711 $187,000 $189,000 1.1% $2,000 OVERTIME 111-5-1614-111 $0 $3,000 $3,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 126 HEALTH-LIFE-DENTAL INSURANCE 111-5-1614-120 $14,813 $17,000 $48,000 182.4% $31,000 SOCIAL SECURITY CONTRIBUTION 111-5-1614-130 $10,112 $12,000 $12,000 0% $0 MEDICARE CONTRIBUTION 111-5-1614-131 $2,365 $3,000 $3,000 0% $0 ASRS CONTRIBUTION 111-5-1614-132 $20,933 $24,000 $24,000 0% $0 WORKERS COMPENSATION 111-5-1614-140 $2,637 $4,000 $4,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1614-141 $121 $1,000 $1,000 0% $0 SALARIES AND WAGES 111-5-1615-110 $190,072 $223,000 $242,000 8.5% $19,000 OVERTIME 111-5-1615-111 $1,474 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1615-120 $15,715 $24,000 $17,000 -29.2% -$7,000 SOCIAL SECURITY CONTRIBUTION 111-5-1615-130 $11,603 $15,000 $16,000 6.7% $1,000 MEDICARE CONTRIBUTION 111-5-1615-131 $2,714 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1615-132 $22,516 $30,000 $30,000 0% $0 WORKERS COMPENSATION 111-5-1615-140 $2,538 $3,000 $4,000 33.3% $1,000 UNEMPLOYMENT INSURANCE 111-5-1615-141 $201 $1,000 $1,000 0% $0 Total General Government: $1,220,134 $1,377,500 $1,663,000 20.7% $285,500 Total Personnel Services: $1,220,134 $1,377,500 $1,663,000 20.7% $285,500 Supplies General Government FUEL AND LUBRICANTS 111-5-1612-211 $0 $500 $0 -100% -$500 OFFICE SUPPLIES 111-5-1612-230 $1,097 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1612-232 $191 $500 $500 0% $0 UNIFORMS 111-5-1612-233 $359 $500 $1,000 100% $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1612-237 $556 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1612-248 $1,976 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1612-249 $371 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1612-254 $6,759 $6,000 $6,000 0% $0 SOFTWARE MAINT CONTRACT 111-5-1612-265 $32,590 $36,500 $43,000 17.8% $6,500 SMALL TOOLS/EQUIP/PARTS 111-5-1613-210 $196 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1613-211 $4,045 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1613-213 $151 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1613-230 $588 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1613-232 $55 $500 $500 0% $0 UNIFORMS 111-5-1613-233 $323 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1613-237 $0 $500 $2,500 400% $2,000 SOFTWARE PURCHASE 111-5-1613-248 $3,335 $4,000 $7,000 75% $3,000 OPERATING MATERIAL & SUPPLIES 111-5-1613-249 $1,209 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1613-253 $930 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1613-254 $2,580 $3,000 $3,000 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1614-210 $21 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1614-211 $2,198 $3,500 $3,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1614-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1614-230 $624 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1614-232 $0 $500 $500 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 127 UNIFORMS 111-5-1614-233 $973 $2,000 $2,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1614-237 $0 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1614-249 $195 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1614-253 $1,050 $2,500 $2,500 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1615-210 $52 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1615-211 $5,458 $2,000 $2,000 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1615-213 $531 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1615-230 $588 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1615-232 $304 $500 $500 0% $0 UNIFORMS 111-5-1615-233 $676 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1615-237 $1,476 $1,000 $500 -50% -$500 OPERATING MATERIAL & SUPPLIES 111-5-1615-249 $361 $1,000 $500 -50% -$500 VEHICLE MAINTENANCE/REPAIRS 111-5-1615-253 $285 $1,500 $1,500 0% $0 Total General Government: $72,102 $80,500 $91,000 13% $10,500 Total Supplies: $72,102 $80,500 $91,000 13% $10,500 Services General Government PROFESSIONAL SERVICES 111-5-1612-311 $32,095 $20,000 $10,000 -50% -$10,000 TRAVEL AND PER DIEM 111-5-1612-350 $0 $0 $1,500 N/A $1,500 CONFERENCE,SEMINARS & TRAINING 111-5-1612-351 $335 $1,000 $1,000 0% $0 PRINTING COST 111-5-1612-360 $393 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1612-361 $3,860 $2,000 $2,000 0% $0 MAILING COST 111-5-1612-362 $618 $500 $1,000 100% $500 DUES-MEMBERSHIPS-FEES 111-5-1612-370 $704 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1612-381 $1,183 $1,500 $1,500 0% $0 PROFESSIONAL SERVICES 111-5-1613-311 $52,577 $100,000 $50,000 -50% -$50,000 TRAVEL AND PER DIEM 111-5-1613-350 $0 $1,000 $1,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1613-351 $1,144 $1,000 $1,000 0% $0 MAILING COST 111-5-1613-362 $46 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1613-370 $225 $1,500 $1,000 -33.3% -$500 WIRELESS COMMUNICATIONS 111-5-1613-381 $2,950 $2,500 $2,500 0% $0 CONTRACTED SERVICES 111-5-1614-313 $3,500 N/A $3,500 TRAVEL AND PER DIEM 111-5-1614-350 $2,000 N/A $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1614-351 $150 $1,500 $1,500 0% $0 PRINTING COST 111-5-1614-360 $691 $1,000 $20,000 1,900% $19,000 PUBLISHING/ADVERTISEMENT COST 111-5-1614-361 $0 $500 $500 0% $0 MAILING COST 111-5-1614-362 $579 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1614-370 $100 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1614-381 $2,908 $2,000 $2,000 0% $0 CONTRACTED SERVICES 111-5-1615-313 $42,813 $100,000 $100,000 0% $0 TRAVEL AND PER DIEM 111-5-1615-350 $0 $0 $1,500 N/A $1,500 CONFERENCE,SEMINARS & TRAINING 111-5-1615-351 $750 $1,500 $2,000 33.3% $500 PRINTING COST 111-5-1615-360 $151 $1,000 $1,000 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 128 PUBLISHING/ADVERTISEMENT COST 111-5-1615-361 $244 $0 N/A $0 MAILING COST 111-5-1615-362 $0 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1615-370 $235 $1,000 $1,000 0% $0 MISCELLANEOUS EXPENSES 111-5-1615-377 $0 $2,000 $2,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1615-381 $1,382 $2,000 $2,000 0% $0 Total General Government: $146,131 $247,000 $215,000 -13% -$32,000 Total Services: $146,131 $247,000 $215,000 -13% -$32,000 Special Projects General Government SPECIAL PROJECTS 111-5-1613-418 $90,496 $110,500 $0 -100% -$110,500 NEIGHBORHOOD REVITALIZATION 111-5-1614-420 $3,410 $20,000 $20,000 0% $0 SPECIAL PROJECTS 111-5-1615-418 $48,974 $100,000 $100,000 0% $0 Total General Government: $142,880 $230,500 $120,000 -47.9% -$110,500 Total Special Projects: $142,880 $230,500 $120,000 -47.9% -$110,500 Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1612-617 $23,795 $0 $0 0% $0 VEHICLES 111-5-1612-650 $33,994 $0 N/A $0 LAND IMPROVEMENTS 111-5-1612-658 $2,175 $0 $0 0% $0 BUILDINGS AND IMPROVEMENTS 111-5-1613-656 $2,144,337 $0 $0 0% $0 LAND IMPROVEMENTS 111-5-1613-658 $0 $98,000 $0 -100% -$98,000 Total General Government: $2,204,300 $98,000 $0 -100% -$98,000 Total Capital Outlays/Projects: $2,204,300 $98,000 $0 -100% -$98,000 Total Expense Objects: $3,785,547 $2,033,500 $2,089,000 2.7% $55,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 129 Expenditures by Function Budgeted Expenditures by Function Engineering (31.1%) Engineering (31.1%) Engineering (31.1%) Development Services Administration (26.4%) Development Services Administration (26.4%) Development Services Administration (26.4%) Building Safety (25.9%) Building Safety (25.9%) Building Safety (25.9%) Code Compliance (16.5%) Code Compliance (16.5%) Code Compliance (16.5%) Budgeted and Historical Expenditures by Function Millions Grey background indicates budgeted figures. Code Compliance Building Safety Development Services Administration Engineering FY2020 FY2021 FY2022 FY2023 FY2024 0 1 2 3 4 City of El Mirage | Budget Book 2024 Page 130 Expenditures General Government Development Development Services Development Services Administration Personnel Services SALARIES AND WAGES 111-5-1612- 110 $273,239 $286,000 $359,000 25.5% $73,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1612- 120 $36,727 $38,000 $39,000 2.6% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1612- 130 $16,263 $18,000 $21,000 16.7% $3,000 MEDICARE CONTRIBUTION 111-5-1612- 131 $3,804 $5,000 $6,000 20% $1,000 ASRS CONTRIBUTION 111-5-1612- 132 $32,539 $33,000 $42,000 27.3% $9,000 DEFERRED COMPENSATION 111-5-1612- 134 $7,079 $7,500 $9,000 20% $1,500 WORKERS COMPENSATION 111-5-1612- 140 $611 $3,000 $1,000 -66.7% -$2,000 UNEMPLOYMENT INSURANCE 111-5-1612- 141 $161 $2,000 $2,000 0% $0 Total Personnel Services: $370,423 $392,500 $479,000 22% $86,500 Supplies FUEL AND LUBRICANTS 111-5-1612- 211 $0 $500 $0 -100% -$500 OFFICE SUPPLIES 111-5-1612- 230 $1,097 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1612- 232 $191 $500 $500 0% $0 UNIFORMS 111-5-1612- 233 $359 $500 $1,000 100% $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1612- 237 $556 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1612- 248 $1,976 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1612- 249 $371 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1612- 254 $6,759 $6,000 $6,000 0% $0 SOFTWARE MAINT CONTRACT 111-5-1612- 265 $32,590 $36,500 $43,000 17.8% $6,500 Total Supplies: $43,900 $48,500 $55,000 13.4% $6,500 Services PROFESSIONAL SERVICES 111-5-1612- 311 $32,095 $20,000 $10,000 -50% -$10,000 TRAVEL AND PER DIEM 111-5-1612- 350 $0 $0 $1,500 N/A $1,500 Name Name Account ID Account ID FY2022 Actual FY2022 Actual FY2023 Budgeted FY2023 Budgeted FY2024 Budgeted FY2024 Budgeted % Change % Change $ Change $ Change City of El Mirage | Budget Book 2024 Page 131 CONFERENCE,SEMINARS & TRAINING 111-5-1612- 351 $335 $1,000 $1,000 0% $0 PRINTING COST 111-5-1612- 360 $393 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1612- 361 $3,860 $2,000 $2,000 0% $0 MAILING COST 111-5-1612- 362 $618 $500 $1,000 100% $500 DUES-MEMBERSHIPS-FEES 111-5-1612- 370 $704 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1612- 381 $1,183 $1,500 $1,500 0% $0 Total Services: $39,187 $26,500 $18,500 -30.2% -$8,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1612- 617 $23,795 $0 $0 0% $0 VEHICLES 111-5-1612- 650 $33,994 $0 N/A $0 LAND IMPROVEMENTS 111-5-1612- 658 $2,175 $0 $0 0% $0 Total Capital Outlays/Projects: $59,963 $0 $0 0% $0 Total Development Services Administration: $513,473 $467,500 $552,500 18.2% $85,000 Engineering Personnel Services SALARIES AND WAGES 111-5-1613- 110 $286,890 $310,000 $421,000 35.8% $111,000 OVERTIME 111-5-1613- 111 $84 $5,000 $5,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1613- 120 $36,048 $38,000 $55,000 44.7% $17,000 SOCIAL SECURITY CONTRIBUTION 111-5-1613- 130 $17,483 $20,000 $27,000 35% $7,000 MEDICARE CONTRIBUTION 111-5-1613- 131 $4,089 $5,000 $7,000 40% $2,000 ASRS CONTRIBUTION 111-5-1613- 132 $34,737 $39,000 $53,000 35.9% $14,000 WORKERS COMPENSATION 111-5-1613- 140 $3,655 $5,000 $6,000 20% $1,000 UNEMPLOYMENT INSURANCE 111-5-1613- 141 $201 $2,000 $2,000 0% $0 Total Personnel Services: $383,186 $424,000 $576,000 35.8% $152,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1613- 210 $196 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1613- 211 $4,045 $1,500 $1,500 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 132 SAFETY EQUIPMENT/SUPPLIES 111-5-1613- 213 $151 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1613- 230 $588 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1613- 232 $55 $500 $500 0% $0 UNIFORMS 111-5-1613- 233 $323 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1613- 237 $0 $500 $2,500 400% $2,000 SOFTWARE PURCHASE 111-5-1613- 248 $3,335 $4,000 $7,000 75% $3,000 OPERATING MATERIAL & SUPPLIES 111-5-1613- 249 $1,209 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1613- 253 $930 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1613- 254 $2,580 $3,000 $3,000 0% $0 Total Supplies: $13,411 $13,000 $18,000 38.5% $5,000 Services PROFESSIONAL SERVICES 111-5-1613- 311 $52,577 $100,000 $50,000 -50% -$50,000 TRAVEL AND PER DIEM 111-5-1613- 350 $0 $1,000 $1,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1613- 351 $1,144 $1,000 $1,000 0% $0 MAILING COST 111-5-1613- 362 $46 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1613- 370 $225 $1,500 $1,000 -33.3% -$500 WIRELESS COMMUNICATIONS 111-5-1613- 381 $2,950 $2,500 $2,500 0% $0 Total Services: $56,942 $106,500 $56,000 -47.4% -$50,500 Special Projects SPECIAL PROJECTS 111-5-1613- 418 $90,496 $110,500 $0 -100% -$110,500 Total Special Projects: $90,496 $110,500 $0 -100% -$110,500 Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1613- 656 $2,144,337 $0 $0 0% $0 LAND IMPROVEMENTS 111-5-1613- 658 $0 $98,000 $0 -100% -$98,000 Total Capital Outlays/Projects: $2,144,337 $98,000 $0 -100% -$98,000 Total Engineering: $2,688,372 $752,000 $650,000 -13.6% -$102,000 Code Compliance Personnel Services Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 133 SALARIES AND WAGES 111-5-1614- 110 $168,711 $187,000 $189,000 1.1% $2,000 OVERTIME 111-5-1614- 111 $0 $3,000 $3,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1614- 120 $14,813 $17,000 $48,000 182.4% $31,000 SOCIAL SECURITY CONTRIBUTION 111-5-1614- 130 $10,112 $12,000 $12,000 0% $0 MEDICARE CONTRIBUTION 111-5-1614- 131 $2,365 $3,000 $3,000 0% $0 ASRS CONTRIBUTION 111-5-1614- 132 $20,933 $24,000 $24,000 0% $0 WORKERS COMPENSATION 111-5-1614- 140 $2,637 $4,000 $4,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1614- 141 $121 $1,000 $1,000 0% $0 Total Personnel Services: $219,692 $251,000 $284,000 13.1% $33,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1614- 210 $21 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1614- 211 $2,198 $3,500 $3,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1614- 213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1614- 230 $624 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1614- 232 $0 $500 $500 0% $0 UNIFORMS 111-5-1614- 233 $973 $2,000 $2,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1614- 237 $0 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1614- 249 $195 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1614- 253 $1,050 $2,500 $2,500 0% $0 Total Supplies: $5,060 $11,000 $11,000 0% $0 Services CONTRACTED SERVICES 111-5-1614- 313 $3,500 N/A $3,500 TRAVEL AND PER DIEM 111-5-1614- 350 $2,000 N/A $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1614- 351 $150 $1,500 $1,500 0% $0 PRINTING COST 111-5-1614- 360 $691 $1,000 $20,000 1,900% $19,000 PUBLISHING/ADVERTISEMENT COST 111-5-1614- 361 $0 $500 $500 0% $0 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 134 MAILING COST 111-5-1614- 362 $579 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1614- 370 $100 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1614- 381 $2,908 $2,000 $2,000 0% $0 Total Services: $4,428 $6,000 $30,500 408.3% $24,500 Special Projects NEIGHBORHOOD REVITALIZATION 111-5-1614- 420 $3,410 $20,000 $20,000 0% $0 Total Special Projects: $3,410 $20,000 $20,000 0% $0 Total Code Compliance: $232,591 $288,000 $345,500 20% $57,500 Building Safety Personnel Services SALARIES AND WAGES 111-5-1615- 110 $190,072 $223,000 $242,000 8.5% $19,000 OVERTIME 111-5-1615- 111 $1,474 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1615- 120 $15,715 $24,000 $17,000 -29.2% -$7,000 SOCIAL SECURITY CONTRIBUTION 111-5-1615- 130 $11,603 $15,000 $16,000 6.7% $1,000 MEDICARE CONTRIBUTION 111-5-1615- 131 $2,714 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1615- 132 $22,516 $30,000 $30,000 0% $0 WORKERS COMPENSATION 111-5-1615- 140 $2,538 $3,000 $4,000 33.3% $1,000 UNEMPLOYMENT INSURANCE 111-5-1615- 141 $201 $1,000 $1,000 0% $0 Total Personnel Services: $246,832 $310,000 $324,000 4.5% $14,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1615- 210 $52 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1615- 211 $5,458 $2,000 $2,000 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1615- 213 $531 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1615- 230 $588 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1615- 232 $304 $500 $500 0% $0 UNIFORMS 111-5-1615- 233 $676 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1615- 237 $1,476 $1,000 $500 -50% -$500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 135 OPERATING MATERIAL & SUPPLIES 111-5-1615- 249 $361 $1,000 $500 -50% -$500 VEHICLE MAINTENANCE/REPAIRS 111-5-1615- 253 $285 $1,500 $1,500 0% $0 Total Supplies: $9,731 $8,000 $7,000 -12.5% -$1,000 Services CONTRACTED SERVICES 111-5-1615- 313 $42,813 $100,000 $100,000 0% $0 TRAVEL AND PER DIEM 111-5-1615- 350 $0 $0 $1,500 N/A $1,500 CONFERENCE,SEMINARS & TRAINING 111-5-1615- 351 $750 $1,500 $2,000 33.3% $500 PRINTING COST 111-5-1615- 360 $151 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1615- 361 $244 $0 N/A $0 MAILING COST 111-5-1615- 362 $0 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1615- 370 $235 $1,000 $1,000 0% $0 MISCELLANEOUS EXPENSES 111-5-1615- 377 $0 $2,000 $2,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1615- 381 $1,382 $2,000 $2,000 0% $0 Total Services: $45,574 $108,000 $110,000 1.9% $2,000 Special Projects SPECIAL PROJECTS 111-5-1615- 418 $48,974 $100,000 $100,000 0% $0 Total Special Projects: $48,974 $100,000 $100,000 0% $0 Total Building Safety: $351,111 $526,000 $541,000 2.9% $15,000 Total Development Services: $3,785,547 $2,033,500 $2,089,000 2.7% $55,500 Total Development: $3,785,547 $2,033,500 $2,089,000 2.7% $55,500 Total General Government: $3,785,547 $2,033,500 $2,089,000 2.7% $55,500 Total Expenditures: $3,785,547 $2,033,500 $2,089,000 2.7% $55,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Development Services Administration software maintenance contract increased by $6,500 to add a module to SmartGov. Engineering increased to factor in the additional cost of the new position. Code Compliance increased printing costs by $19,000 for mailers about code compliance and updates. Building Safety had no significant changes. City of El Mirage | Budget Book 2024 Page 136 Police The El Mirage Police Department is dedicated to providing professional police service and a safe, secure community for the residents of El Mirage. By partnering with the community, we can contribute to the quality of life to make the City of El Mirage a great place to live, work and play. Expenditures Summary $14,110,000 $2,122,000 (17.70% vs. prior year) Police Proposed and Historical Budget vs. Actual Actual Budgeted FY2020 FY2021 FY2022 FY2023 FY2024 0 2.5M 5M 7.5M 10M 12.5M 15M City of El Mirage | Budget Book 2024 Page 137 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (73.2%) Personnel Services (73.2%) Personnel Services (73.2%) Services (10.5%) Services (10.5%) Services (10.5%) Capital Outlays/Projects (6.6%) Capital Outlays/Projects (6.6%) Capital Outlays/Projects (6.6%) Supplies (6.2%) Supplies (6.2%) Supplies (6.2%) Special Projects (3.5%) Special Projects (3.5%) Special Projects (3.5%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Supplies Capital Outlays/Projects Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 2.5 5 7.5 10 12.5 15 City of El Mirage | Budget Book 2024 Page 138 Expense Objects Personnel Services Public Safety SALARIES AND WAGES 111-5-2111- 110 $5,382,503 $6,105,000 $7,299,000 19.6% $1,194,000 OVERTIME 111-5-2111- 111 $656,591 $600,000 $600,000 0% $0 HOLIDAY PAY 111-5-2111- 112 $208,745 $202,000 $238,000 17.8% $36,000 ON CALL PAY 111-5-2111- 116 $0 $2,000 $0 -100% -$2,000 COMP TIME 111-5-2111- 117 $48,730 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-2111- 120 $829,630 $1,031,000 $1,085,000 5.2% $54,000 CANCER INSURANCE 111-5-2111- 121 $2,300 $5,000 $5,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-2111- 130 $378,777 $426,000 $502,000 17.8% $76,000 MEDICARE CONTRIBUTION 111-5-2111- 131 $88,829 $101,000 $118,000 16.8% $17,000 ASRS CONTRIBUTION 111-5-2111- 132 $177,168 $164,000 $245,000 49.4% $81,000 PUBLIC SAFTEY CONTRIBUTION 111-5-2111- 133 $1,561,778 $2,073,000 $2,043,000 -1.4% -$30,000 DEFERRED COMPENSATION 111-5-2111- 134 $53,931 $51,000 $61,500 20.6% $10,500 WORKERS COMPENSATION 111-5-2111- 140 $224,401 $222,000 $266,000 19.8% $44,000 UNEMPLOYMENT INSURANCE 111-5-2111- 141 $3,836 $23,000 $25,000 8.7% $2,000 WORKERS COMP REIMBURSEMENTS 111-5-2111- 198 -$4,981 $0 $0 0% $0 LABOR DISTRIBUTION 111-5-2111- 199 -$915,209 -$1,862,500 -$2,164,000 16.2% -$301,500 Total Public Safety: $8,697,030 $9,142,500 $10,323,500 12.9% $1,181,000 Total Personnel Services: $8,697,030 $9,142,500 $10,323,500 12.9% $1,181,000 Supplies Public Safety FUEL AND LUBRICANTS 111-5-2111- 211 $138,700 $173,500 $173,500 0% $0 AMMUNITION/GUNS & SUPPLIES 111-5-2111- 215 $35,847 $27,500 $30,000 9.1% $2,500 K9 EXPENSES 111-5-2111- 216 $6,612 $17,000 $20,000 17.6% $3,000 OFFICE SUPPLIES 111-5-2111- 230 $3,759 $6,000 $7,000 16.7% $1,000 COMPUTER/PRINTER SUPPLIES 111-5-2111- 232 $926 $10,000 $10,000 0% $0 Name Name Account ID Account ID FY2022 Actual FY2022 Actual FY2023 Budgeted FY2023 Budgeted FY2024 Budgeted FY2024 Budgeted % Change % Change $ Change $ Change City of El Mirage | Budget Book 2024 Page 139 UNIFORMS 111-5-2111- 233 $99,957 $81,500 $95,000 16.6% $13,500 EQUIPMENT/FURNITURE PURCHASE 111-5-2111- 237 $44,789 $25,000 $25,000 0% $0 PUBLIC EDUCATION 111-5-2111- 240 $5,795 $5,000 $15,000 200% $10,000 SOFTWARE PURCHASE 111-5-2111- 248 $254 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-2111- 249 $15,366 $15,000 $15,000 0% $0 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2111- 252 $1,328 $2,000 $2,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-2111- 253 $86,740 $76,500 $110,000 43.8% $33,500 COPIER USAGE/SUPPLIES/MAINT 111-5-2111- 254 $2,019 $2,500 $2,500 0% $0 DATA INFRASTRUCTURE SERVICES 111-5-2111- 263 $56,142 $60,000 $80,000 33.3% $20,000 SOFTWARE MAINT CONTRACT 111-5-2111- 265 $189,836 $201,500 $292,000 44.9% $90,500 Total Public Safety: $688,070 $705,000 $879,000 24.7% $174,000 Total Supplies: $688,070 $705,000 $879,000 24.7% $174,000 Services Public Safety CONTRACTED SERVICES 111-5-2111- 313 $12,108 $14,000 $14,000 0% $0 ANIMAL CONTROL 111-5-2111- 322 $94,062 $97,500 $117,500 20.5% $20,000 EQUIPMENT RENT/LEASES 111-5-2111- 328 $521 $2,000 $2,000 0% $0 OTHER OUTSIDE SERVICES 111-5-2111- 349 $16,962 $19,000 $19,000 0% $0 TRAVEL AND PER DIEM 111-5-2111- 350 $8,766 $25,000 $39,000 56% $14,000 CONFERENCE,SEMINARS & TRAINING 111-5-2111- 351 $13,885 $23,000 $30,000 30.4% $7,000 DISPATCH SERVICES 111-5-2111- 357 $752,297 $920,500 $1,176,500 27.8% $256,000 PRINTING COST 111-5-2111- 360 $4,607 $5,000 $8,000 60% $3,000 PUBLISHING/ADVERTISEMENT COST 111-5-2111- 361 $461 $500 $500 0% $0 MAILING COST 111-5-2111- 362 $3,114 $5,500 $5,500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-2111- 370 $2,742 $7,000 $7,500 7.1% $500 WIRELESS COMMUNICATIONS 111-5-2111- 381 $60,492 $65,000 $67,000 3.1% $2,000 Total Public Safety: $970,016 $1,184,000 $1,486,500 25.5% $302,500 Total Services: $970,016 $1,184,000 $1,486,500 25.5% $302,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 140 Special Projects Public Safety SPECIAL EVENTS 111-5-2111- 410 $2,367 $2,500 $3,000 20% $500 SPECIAL PROJECTS 111-5-2111- 418 $46,000 $62,500 $426,500 582.4% $364,000 VOLUNTEER PROGRAM 111-5-2111- 444 $189 $2,500 $50,000 1,900% $47,500 EXPLORER PROGRAM 111-5-2111- 445 $3,852 $10,000 $10,000 0% $0 Total Public Safety: $52,408 $77,500 $489,500 531.6% $412,000 Total Special Projects: $52,408 $77,500 $489,500 531.6% $412,000 Capital Outlays/Projects Public Safety CAPITAL EQUIPMENT PURCHASE 111-5-2111- 617 $89,739 $317,500 $83,000 -73.9% -$234,500 VEHICLES 111-5-2111- 650 $427,689 $522,000 $333,500 -36.1% -$188,500 BUILDINGS AND IMPROVEMENTS 111-5-2111- 656 $24,479 $39,500 $515,000 1,203.8% $475,500 LAND IMPROVEMENTS 111-5-2111- 658 $15,952 $0 $0 0% $0 Total Public Safety: $557,859 $879,000 $931,500 6% $52,500 Total Capital Outlays/Projects: $557,859 $879,000 $931,500 6% $52,500 Total Expense Objects: $10,965,383 $11,988,000 $14,110,000 17.7% $2,122,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Software Maintenance contract increased with the addition of three new software for communication sharing hub, scheduling software, and mobile phone records and mappings solution. Animal Control costs increased by $20,000 due to the contract price increase. Dispatch Services increased by $256,000 due to increased cost of service and new agreement. Special Projects, including start-up costs for the new positions, replacement pistols, less lethal launchers with ammo, and mobile data computer replacements make up $426,500 Police added six full-time equivalent positions for 1 Police Officer, 3 Program Technicians and 2 School Resource Officers. City of El Mirage | Budget Book 2024 Page 141 City of El Mirage | Budget Book 2024 Page 142 Fire The El Mirage Fire Department responds to and mitigates a variety of emergency situations including fires, auto accidents, medical emergencies and hazardous materials incidents. The department is staffed with 30 sworn fire service personnel ready to answer the community call for service 24 hours per day, 365 days a year. Two fire suppression vehicles are on duty daily each with emergency medical technicians and paramedics. The EMFD is rated as a fire protection class 2/2x by the Insurance Service Organization (ISO). Expenditures Summary $6,067,000 $433,500 (7.70% vs. prior year) Fire Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2020 FY2021 FY2022 FY2023 FY2024 0 1M 2M 3M 4M 5M 6M 7M City of El Mirage | Budget Book 2024 Page 143 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (87.1%) Personnel Services (87.1%) Personnel Services (87.1%) Services (6.7%) Services (6.7%) Services (6.7%) Supplies (5.4%) Supplies (5.4%) Supplies (5.4%) Capital Outlays/Projects (0.6%) Capital Outlays/Projects (0.6%) Capital Outlays/Projects (0.6%) Special Projects (0.2%) Special Projects (0.2%) Special Projects (0.2%) Budgeted and Historical Expenditures by Expense Type Millions Grey background indicates budgeted figures. Special Projects Capital Outlays/Projects Supplies Services Personnel Services FY2020 FY2021 FY2022 FY2023 FY2024 0 1 2 3 4 5 6 7 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 144 Expense Objects Personnel Services Public Safety SALARIES AND WAGES 111-5-2511- 110 $2,522,274 $2,787,000 $3,290,000 18% $503,000 OVERTIME 111-5-2511- 111 $395,217 $150,000 $175,000 16.7% $25,000 HOLIDAY PAY 111-5-2511- 112 $102,754 $115,000 $124,000 7.8% $9,000 MOVE-UP PAY 111-5-2511- 113 $1,163 $8,000 $9,000 12.5% $1,000 FIRE OVERTIME 111-5-2511- 119 $117,978 $175,000 $265,000 51.4% $90,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-2511- 120 $414,981 $511,000 $502,000 -1.8% -$9,000 CANCER INSURANCE 111-5-2511- 121 $94,102 $95,000 $95,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-2511- 130 $3,552 $4,000 $8,000 100% $4,000 MEDICARE CONTRIBUTION 111-5-2511- 131 $44,129 $47,000 $56,000 19.1% $9,000 ASRS CONTRIBUTION 111-5-2511- 132 $7,194 $7,000 $16,000 128.6% $9,000 PUBLIC SAFTEY CONTRIBUTION 111-5-2511- 133 $580,956 $598,000 $743,000 24.2% $145,000 DEFERRED COMPENSATION 111-5-2511- 134 $33,715 $37,000 $44,500 20.3% $7,500 WORKERS COMPENSATION 111-5-2511- 140 $130,023 $130,000 $154,000 18.5% $24,000 UNEMPLOYMENT INSURANCE 111-5-2511- 141 $1,434 $11,000 $11,000 0% $0 LABOR DISTRIBUTION 111-5-2511- 199 -$39,496 -$180,500 -$207,000 14.7% -$26,500 Total Public Safety: $4,409,978 $4,494,500 $5,285,500 17.6% $791,000 Total Personnel Services: $4,409,978 $4,494,500 $5,285,500 17.6% $791,000 Supplies Public Safety SMALL TOOLS/EQUIP/PARTS 111-5-2511- 210 $815 $2,500 $2,000 -20% -$500 FUEL AND LUBRICANTS 111-5-2511- 211 $29,492 $28,500 $37,000 29.8% $8,500 MEDICAL EQUIPMENT/SUPPLIES 111-5-2511- 212 $7,613 $15,000 $16,500 10% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-2511- 213 $33,882 $70,000 $70,000 0% $0 OFFICE SUPPLIES 111-5-2511- 230 $3,225 $3,000 $3,000 0% $0 BUILDING JANITORIAL SUPPLIES 111-5-2511- 231 $3,645 $4,500 $5,000 11.1% $500 COMPUTER/PRINTER SUPPLIES 111-5-2511- 232 $325 $4,000 $2,500 -37.5% -$1,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 145 UNIFORMS 111-5-2511- 233 $37,732 $42,000 $46,000 9.5% $4,000 EQUIPMENT/FURNITURE PURCHASE 111-5-2511- 237 $232 $9,000 $10,000 11.1% $1,000 PUBLIC EDUCATION 111-5-2511- 240 $2,034 $10,000 $15,000 50% $5,000 OPERATING MATERIAL & SUPPLIES 111-5-2511- 249 $2,391 $2,500 $5,000 100% $2,500 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2511- 252 $350 $2,500 $3,500 40% $1,000 VEHICLE MAINTENANCE/REPAIRS 111-5-2511- 253 $34,107 $98,000 $88,000 -10.2% -$10,000 COPIER USAGE/SUPPLIES/MAINT 111-5-2511- 254 $2,120 $2,500 $2,500 0% $0 EQUIPMENT MAINTENANCE CONTRACT 111-5-2511- 261 $11,506 $13,000 $20,500 57.7% $7,500 OTHER MAINTENANCE/REPAIRS 111-5-2511- 269 $150 $500 $500 0% $0 Total Public Safety: $169,619 $307,500 $327,000 6.3% $19,500 Total Supplies: $169,619 $307,500 $327,000 6.3% $19,500 Services Public Safety PROFESSIONAL SERVICES 111-5-2511- 311 $6,836 $9,000 $9,500 5.6% $500 TECH/SOFTWARE SUPPORT 111-5-2511- 325 $273,342 $283,000 $301,500 6.5% $18,500 TRAVEL AND PER DIEM 111-5-2511- 350 $12,201 $10,000 $17,500 75% $7,500 CONFERENCE,SEMINARS & TRAINING 111-5-2511- 351 $18,632 $45,000 $57,500 27.8% $12,500 PARAMEDIC TRAINING 111-5-2511- 352 $102 $25,000 $5,000 -80% -$20,000 PRINTING COST 111-5-2511- 360 $283 $500 $500 0% $0 MAILING COST 111-5-2511- 362 $61 $500 $1,000 100% $500 DUES-MEMBERSHIPS-FEES 111-5-2511- 370 $7,038 $6,500 $6,500 0% $0 WIRELESS COMMUNICATIONS 111-5-2511- 381 $6,496 $8,000 $8,000 0% $0 Total Public Safety: $324,990 $387,500 $407,000 5% $19,500 Total Services: $324,990 $387,500 $407,000 5% $19,500 Special Projects Public Safety SPECIAL PROJECTS 111-5-2511- 418 $66,375 $31,000 $14,000 -54.8% -$17,000 Total Public Safety: $66,375 $31,000 $14,000 -54.8% -$17,000 Total Special Projects: $66,375 $31,000 $14,000 -54.8% -$17,000 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change City of El Mirage | Budget Book 2024 Page 146 Capital Outlays/Projects Public Safety CAPITAL EQUIPMENT PURCHASE 111-5-2511- 617 $16,956 $162,000 $9,000 -94.4% -$153,000 VEHICLES 111-5-2511- 650 $0 $251,000 $14,500 -94.2% -$236,500 BUILDINGS AND IMPROVEMENTS 111-5-2511- 656 $151,902 $0 $10,000 N/A $10,000 Total Public Safety: $168,857 $413,000 $33,500 -91.9% -$379,500 Total Capital Outlays/Projects: $168,857 $413,000 $33,500 -91.9% -$379,500 Total Expense Objects: $5,139,820 $5,633,500 $6,067,000 7.7% $433,500 Name Account ID FY2022 Actual FY2023 Budgeted FY2024 Budgeted % Change $ Change Significant Changes Fuel and Lubricants increased by $8,500 due to the increase price of fuel. Conference, Seminars, & Training increased by $12,500 due to new firefighters attending the Fire Academy. and additional personnel. Special Projects is for personal protective equipmet replacment. Personnel increased by 1 full-time equivalent positions and 1 reclass. City of El Mirage | Budget Book 2024 Page 147