2023-2024 Final Budget

City of El Mirage
FY2023-2024 Annual Budget
Final Budget

Fiscal 
year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Permanent Fund
Enterprise Funds 
Available
Internal Service 
Funds
Total all funds
2023
Adopted/adjusted budgeted expenditures/expenses*   
E
1
41,384,500
29,752,000
805,500
14,073,500
0
13,507,000
0
99,522,500
2023
Actual expenditures/expenses**   
E
2
23,935,032
5,781,574
376,650
1,424,344
0
10,162,060
0
41,679,660
2024
Beginning fund balance/(deficit) or net position/(deficit)
at July 1*** 
3
47,763,000
11,196,500
544,500
20,858,500
0
19,954,500
0
100,317,000
2024
Primary property tax levy
B
4
2,817,634
2,817,634
2024
Secondary property tax levy
B
5
1,930,000
1,930,000
2024
Estimated revenues other than property taxes  
C
6
33,787,366
6,456,000
0
75,000
0
16,285,000
0
56,603,366
2024
Other financing sources  
D
7
41,500,000
10,000,000
0
0
0
0
0
51,500,000
2024
Other financing (uses)   
D
8
0
0
1,315,000
0
0
4,526,000
0
5,841,000
2024
Interfund transfers in   
D
9
3,965,000
1,810,000
100,000
0
0
1,608,000
0
7,483,000
2024
Interfund Transfers (out)   
D
10
1,910,000
0
0
0
0
5,573,000
0
7,483,000
2024
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
331,500
331,500
     Maintained for future capital projects
0
     Maintained for future financial stability
13,000,000
193,000
5,846,551
19,039,551
0
0
2024
Total financial resources available
12
114,923,000
29,462,500
735,000
20,933,500
0
21,901,949
0
187,955,949
2024
Budgeted expenditures/expenses
E
13
40,519,500
28,487,500
735,000
20,868,500
0
17,267,000
0
107,877,500
Expenditure limitation comparison
2023
2024
1 Budgeted expenditures/expenses
99,522,500
$          
113,718,500
$          
2 Add/subtract: estimated net reconciling items
5,682,500
 
3 Budgeted expenditures/expenses adjusted for reconciling items
105,205,000
 
113,718,500
            
4 Less: estimated exclusions
5,682,500
 
5,841,000
 
5 Amount subject to the expenditure limitation
99,522,500
$          
107,877,500
$          
6 EEC expenditure limitation
$
156,109,281
$          
*
**
***
Amounts on this line represent beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be 
maintained intact (e.g., principal of a permanent fund).
S
c
h
Funds
Includes expenditure/expense adjustments approved in the current year from Schedule E.       
The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied.  Therefore, Schedule B has been omitted.
11
City of El Mirage
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2024
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
3/22 Arizona Auditor General
Schedule A
Official City/Town Budget Forms
 144,717,948

City of El Mirage 
Tax levy and tax rate information 
Fiscal year 2024 
1. Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A) 
2. Amount received from primary property taxation in 
the current year in excess of the sum of that year's 
maximum allowable primary property tax levy. 
A.RS. §42-17102(A)(18) 
3. Property tax levy amounts 
A. Primary property taxes 
Property tax judgment 
B. Secondary property taxes 
Property tax judgment 
C. Total property tax levy amounts 
4. Property taxes collected* 
A. Primary property taxes 
(1) Current year's levy 
(2) Prior years' levies 
(3) Total primary property taxes 
B. Secondary property taxes 
(1) Current year's levy 
(2) Prior years' levies 
(3) Total secondary property taxes 
C. Total property taxes collected 
5. Property tax rates 
A. City/Town tax rate 
2023 
2024 
$ 
2,716,588 
$ ===2=, 8=2=2 '=52=1= 
$ ======= 
$ 
2,716,588 
$ __ 
____;2--'-,_81_7...,:., 6_3_4_ 
2 030 000 
1 930 000 
$ 
4,746,588 
$ ===4=, 7=4=7,=6=34= 
$ 
2,715,000 
1 588 
$ 
2,716,588 
$ 
2,029,500 
500 
$ 
2,030,000 
$ 
4,746,588 
(1) Primary property tax rate 
1.8355 
1. 7699 
Property tax judgment 
(2) Secondarypropertytaxrate 
1.3716 
1.2124 
Property tax judgment 
(3) Total city/town tax rate 
3.2071 
2.9823 
B. Special assessment district tax rates 
Secondary property tax rates-As of the date the proposed budget was prepared, the 
city/town was operating 
NO 
special assessment districts for which secondary 
property taxes are levied. For information pertaining to these special assessment districts 
and their tax rates, please contact the city/town. 
* Includes actual property taxes collected as of the date the proposed budget was prepared, plus 
estimated property tax collections for the remainder of the fiscal year. 
3/22 Arizona Auditor General 
Schedule B 
Official City/Town Budget Forms

City of El Mirage 
Revenues other than property taxes 
Fiscal Year 2024 
Estimated 
Estimated 
Source of revenues 
revenues 
Actual revenues* 
revenues 
2023 
2023 
2024 
General Fund 
Local taxes 
Citi Sa les Tax 
$ 
12,500,000 
$ 
12,808,678 
$ 
13,500,000 
Uncollected Prima!}'. Proeerti Tax 
(1,588) 
(2,634) 
Franchise Fees 
725,000 
491 ,338 
750,000 
Licenses and permits 
Business License Fees 
35,000 
43,765 
35,000 
Building Perm it Fees 
600,000 
1,036,441 
650 ,000 
Intergovernmental 
State Sales Tax 
4,250,000 
4,418,193 
5,420,000 
State Income Tax 
4,750,000 
5,693,576 
9,660,000 
Vehicle License Tax 
1,675,000 
1,444,657 
1,845,000 
Charges for services 
Planning And Zoning Fees 
30,000 
56,783 
35,000 
Engineering lnseection Fees 
800,000 
1 177,199 
600,000 
Plan Check Fees 
250,000 
539,322 
500,000 
Rent - Libra!}'. 
15,000 
11 ,250 
15,000 
Rural Metro Transeorts 
75,000 
87,246 
85,000 
Seecial Events 
25,000 
4,440 
5,000 
LAND RENTALS/LEASES 
125 000 
92,336 
125,000 
FIRE PREVENTION FEES 
30,000 
62,687 
40,000 
Fines and forfeits 
Jail Incarceration Fine 
10,000 
10,497 
5,000 
Interest on investments 
Interest 
50,000 
1,155,209 
400,000 
In-lieu property taxes 
Fire Insurance Premium Tax 
45,000 
54,300 
50,000 
Contributions 
Volunta!}'. contributions 
Miscellaneous 
Other 
50,000 
642,210 
70,000 
Total General Fund 
$ 
26,038 412 
$ 
29,830,127 
$ 
33,787,366 
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared , plus estimated revenues for the remainder of the fiscal year. 
3/22 Arizona Auditor General 
Schedule C 
Official City/Town Budget Forms

City of El Mirage 
Revenues other than property taxes 
Fiscal Year 2024 
Estimated 
Estimated 
Source of revenues 
revenues 
Actual revenues* 
revenues 
2023 
2023 
2024 
Special revenue funds 
HURF Taxes 
$ 
2,450,000 
$ 
2,256,116 
$ 
2,800,000 
$ 
2,450,000 
$ 
2,256,116 
$ 
2,800,000 
Munici 12al Court Fund Fines and Forfeitures 
$ 
295,000 
$ 
202,549 
$ 
235,000 
Munici12al Court Fund Miscellaneous 
70 000 
79,300 
120,000 
$ 
365,000 
$ 
281,849 
$ 
355,000 
Munici12al Cou rt Enhancement Fund Fines and Fe $ 
45,000 
$ 
34,053 
$ 
35,000 
INTEREST REVENUE 
21 ,130 
5 000 
$ 
45,000 
$ 
55,183 
$ 
40,000 
Local Trans 12ortation Assistance Fund Fees 
$ 
95,000 
$ 
90,694 
$ 
90,000 
$ 
95 000 
$ 
90,694 
$ 
90 ,000 
Police Towing Fund Fines & Forfeitures 
$ 
20,000 
$ 
24,11 3 
$ 
25,000 
$ 
20,000 
$ 
24 11 3 
$ 
25,000 
CDBG Fund Grants 
$ 
1 100,000 
$ 
$ 
879,000 
$ 
1,100,000 
$ 
$ 
879,000 
S12ecial Projects Donations 
$ 
$ 
$ 
s 12ecial Projects Grants 
1,360,000 
657,356 
2,267,000 
$ 
1,360,000 
$ 
657,356 
$ 
2,267,000 
Total special revenue funds $ 
5,435,000 
$ 
3,365,311 
$ 
6,456,000 
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year. 
Debt service funds 
Debt Service Interest 
$ 
$ 
25,254 
$ 
$ 
$ 
25,254 
$ 
Total debt service funds $ 
$ 
25,254 
$ 
Capital projects funds 
Streets Ca[!ital Fund Interest 
$ 
10,000 
$ 
342,392 
$ 
75,000 
Streets Ca[!ital Fund Unclassified Revenue 
5 000 000 
$ 
5,010,000 
$ 
342,392 
$ 
75,000 
Total capital projects funds $ 
5 010 000 
$ 
342 392 
$ 
75 000 
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year. 
3/22 Arizona Auditor General 
Schedule C 
Official City/Town Budget Forms

City of El Mirage 
Revenues other than property taxes 
Fiscal Year 2024 
Estimated 
Estimated 
Source of revenues 
revenues 
Actual revenues• 
revenues 
2023 
2023 
2024 
Permanent funds 
$ 
$ 
$ 
$ 
$ 
$ 
Total permanent funds $ 
$ 
$ 
Enterprise funds 
Sanitation Charges for Services 
$ 
2,000,000 
$ 
1,745,454 
$ 
2,585,000 
Interest 
32,992 
$ 
2,000,000 
$ 
1,778,446 
$ 
2,585,000 
Sewer Charges for Services 
$ 
3,290,000 
$ 
2,905,210 
$ 
3,305,000 
Interest 
5,000 
207,718 
120,000 
$ 
3,295,000 
$ 
3112,928 
$ 
3,425,000 
Water Charges for Services 
$ 
9,190,000 
$ 
7,792,292 
$ 
10,000,000 
Water Fines and Forfeitures 
150,000 
29,200 
125,000 
Water Miscellaneous 
20,000 
113,822 
25,000 
Water Reimbursements 
Water Grants 
135,000 
45,000 
Interest 
15,000 
406,249 
125,000 
$ 
9,510,000 
$ 
8,386,563 
$ 
10,275,000 
$ 
$ 
$ 
Total enterprise funds $ 
14,805 000 
$ 
13,277,937 
$ 
16,285,000 
• Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year. 
Internal service funds 
$ 
$ 
$ 
$ 
$ 
$ 
Total internal service funds $ 
$ 
$ 
Total all funds $ 
51 288 412 
$ 
46 841 021 
$ 
56 603 366 
• Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year 
3/22 Arizona Auditor General 
Schedule C 
Official City/Town Budget Forms

City of El Mirage 
Other financing sources/(uses) and interfund transfers 
Fiscal year 2024 
Other financing 
lnterfund transfers 
2024 
2024 
Fund 
Sources 
,uses! 
In 
,out! 
General Fund 
General Fund 
$ 
41 ,500,000 
$ 
$ 
$ 
Court Fund 
900,000 
Caeital - Streets Fund 
Highwat User Revenue Fund 
910,000 
Debt Service Fund 
100,000 
Seecial Projects Fund 
Water Fund 
1,722,000 
Sewer Fund 
1,886,000 
Sanitation Fund 
357,000 
Total General Fund $ 
41,500,000 
$ 
$ 
3,965,000 
$ 
1,910,000 
Special revenue funds 
Court Fund 
$ 
$ 
$ 
900,000 
$ 
Highwat User Revenue Fund 
910,000 
Seecial Projects Fund 
10,000,000 
Total special revenue funds $ 
10,000,000 
$ 
$ 
1,810,000 
$ 
Debt service funds 
Debt Service Fund 
$ 
$ 
1,315,000 
$ 
100,000 
$ 
Total debt service funds $ 
$ 
1,315,000 
$ 
100,000 
$ 
Capital projects funds 
C[2ital-Streets Fund 
$ 
$ 
$ 
$ 
Total capital projects funds $ 
$ 
$ 
$ 
Permanent funds 
$ 
$ 
$ 
$ 
Total permanent funds $ 
$ 
$ 
$ 
Enterprise funds 
Water Fund 
$ 
$ 
3, 199,000 
$ 
214,000 
$ 
3, 11 6,000 
Sewer Fund 
1,327,000 
1,394,000 
2,100,000 
Sanitation Fund 
357,000 
Total enterprise funds $ 
$ 
4,526,000 
$ 
1,608,000 
$ 
5,573,000 
Internal service funds 
$ 
$ 
$ 
$ 
Total Internal Service Funds $ 
$ 
$ 
$ 
Total all funds $ 
51,500,000 
$ 
5,841,000 
$ 
7,483,000 
$ 
7,483,000 
3/22 Arizona Auditor General 
Schedule D 
Official City/Town Budget Forms

City of El Mirage 
Expenditures/expenses by fund 
Fiscal year 2024 
Adopted 
Expenditure/ 
budgeted 
expense 
Actual 
Budgeted 
expenditures/ 
adjustments 
expenditures/ 
expenditures/ 
expenses 
approved 
expenses* 
expenses 
Fund/Department 
2023 
2023 
2023 
2024 
General Fund 
Mat or and Council 
$ 
270 500 
$ 
$ 
232,207 
$ 
339,500 
Citt Clerk 
398 000 
301,439 
403,000 
Administration 
2,489,500 
1,409,377 
2,624,000 
Information Technologt 
1,189,000 
925,977 
1,488,500 
Human Resources 
701 ,500 
35,000 
465 076 
724,500 
Financial Services 
930 500 
602,421 
1,016,000 
Public Works 
2 969 500 
(146,000) 
1 920 717 
3 499 000 
Develo12ment Services 
2,033,500 
7 000 
1,147,402 
2,321,000 
Police 
11 988 000 
40 000 
9 324,483 
14 906 000 
Fire 
5,633 500 
141 ,000 
4,514,736 
6,190,500 
Non-De12artmental 
11 ,680 000 
3,064,099 
4,627,500 
Contingenct 
1,200 000 
(176,000) 
27,098 
2,380,000 
Total General Fund $ 
41,483 500 
$ 
(99,000) $ 
23,935,032 
$ 
40,519,500 
Special revenue funds 
Court Fund 
$ 
1 128,500 
$ 
$ 
812,903 
$ 
1,253,500 
Court Enhancement Fund 
599 000 
22,758 
579,000 
Highwat User Revenue Fund 
3,964 500 
(59,000) 
2,265,476 
4,222,500 
L TAF Fund 
225,000 
93,078 
93,000 
Police Towing Fund 
82,500 
36,180 
55 500 
CDBG Fund 
1,100,000 
650 000 
643,476 
2,544,000 
S12ecial Projects Fund 
12 783 500 
103 000 
1,907,703 
9,740,000 
Contingenct 
10,000 000 
(825,000) 
10,000,000 
Total special revenue funds $ 
29,883,000 
$ 
(131 ,000) $ 
5,781 ,574 
$ 
28,487,500 
Debt service funds 
Debt Service Fund 
$ 
805 500 
$ 
$ 
376,650 
$ 
735,000 
Total debt service funds $ 
805 500 
$ 
$ 
376,650 
$ 
735,000 
Capital projects funds 
Ca 12ital-Streets Fund 
$ 
13 847,500 
$ 
226,000 
$ 
1,424 344 
$ 
20,868,500 
Total capital projects funds $ 
13,847,500 
$ 
226 000 
$ 
1,424,344 
$ 
20,868,500 
Permanent funds 
$ 
$ 
$ 
$ 
Total permanent funds $ 
$ 
$ 
$ 
Enterprise funds 
Water Fund 
$ 
7,880,000 
$ 
25 000 
$ 
5,646,011 
$ 
11 ,007,000 
Sewer Fund 
3 826 500 
(21 ,000) 
3,420,156 
4 237,000 
Sanitation Fund 
1 796,500 
1,095,893 
2,023,000 
Total enterprise funds $ 
13,503,000 
$ 
4,000 
$ 
10,162,060 
$ 
17,267,000 
Internal service funds 
$ 
$ 
$ 
$ 
Total internal service funds $ 
$ 
$ 
$ 
Total all funds $ 
99,522,500 
$ 
$ 
41 ,679,660 
$ 
107,877,500 
• Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget 
was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 
3/22 Arizona Auditor General 
Schedule E 
Official City/Town Budget Forms

City of El Mirage 
Full-time employees and personnel compensation 
Fiscal year 2024 
Total estimated 
Full-time 
Employee salaries 
personnel 
equivalent (FTE) 
and hourly costs 
Retirement costs 
Healthcare costs 
Other benefit costs 
compensation 
Fund 
2024 
2024 
2024 
2024 
2024 
2024 
General Fund 
191.7 
$ 
17,572,000 
$ 
4,975,000 
$ 
2,410,000 
$ 
557,000 
$ 
25,5 14,000 
Special revenue funds 
Court Fund 
9.1 
$ 
779,000 
$ 
162,500 
$ 
11 9,000 
$ 
5,000 
$ 
1,065,500 
Highwat User Revenue Fund 
4 
258,000 
53,000 
55,000 
10,000 
376,000 
Total special revenue funds 
13. 1 
$ 
1,037,000 
$ 
215,500 
$ 
174,000 
$ 
15,000 
$ 
1,441 ,500 
Debt service funds 
$ 
$ 
$ 
$ 
$ 
Total debt service funds 
$ 
$ 
$ 
$ 
$ 
Capital projects funds 
$ 
$ 
$ 
$ 
$ 
Total capital projects funds 
$ 
$ 
$ 
$ 
$ 
Permanent funds 
$ 
$ 
$ 
$ 
$ 
Total permanent funds 
$ 
$ 
$ 
$ 
$ 
Enterprise funds 
Water Fund 
19.5 
$ 
1,336,000 
$ 
278,000 
$ 
252 ,000 
$ 
36,000 
$ 
1,902,000 
Sewer Fund 
8.0 
544 ,000 
11 0,000 
126,000 
20,000 
800,000 
Total enterprise funds 
27.5 
$ 
1,880,000 
$ 
388 ,000 
$ 
378,000 
$ 
56,000 
$ 
2,702,000 
Internal service funds 
$ 
$ 
$ 
$ 
$ 
Total internal service fund 
$ 
$ 
$ 
$ 
$ 
Total all funds 
232.3 
$ 
20,489,000 
$ 
5,578,500 
$ 
2,962,000 
$ 
628,000 
$ 
29,657,500 
3/22 Arizona Auditor General 
Schedule G 
Official City/Towns Budget Forms

TRUTH IN TAXATION HEARING 
 
NOTICE OF TAX INCREASE 
 
 
In compliance with section 42-17107, Arizona Revised Statutes, the City of El Mirage is notifying 
its property taxpayers of the City of El Mirage’s intention to raise its primary property taxes over 
last year’s level.  The City of El Mirage is proposing an increase in primary property taxes of 
$50,353 or 1.8%. 
 
For example, the proposed tax increase will cause the City of El Mirage’s primary property taxes 
on a $100,000 home to be $176.99.  Without the proposed tax increase, the total taxes that would 
be owed on a $100,000 home would have been $173.83. 
 
This proposed increase is exclusive of increased primary property taxes received from new 
construction.  The increase is also exclusive of any changes that may occur from property tax 
levies for voter approved bonded indebtedness or budget and tax overrides. 
 
All interested citizens are invited to attend the public hearing on the tax increase that is 
scheduled to be held on June 6, 2023, at 6:00 pm at the El Mirage City Hall, 10000 N. El Mirage 
Road, El Mirage, Arizona.