2024-2025 Final Budget Schedules

City of El Mirage
FY2024-2025 Annual Budget
City of El Mirage | Budget Book 2025
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
2024
Adopted/adjusted budgeted expenditures/expenses*   
E
1
41,786,500
28,165,500
735,000
19,928,500
0
17,262,000
0
107,877,500
2024
Actual expenditures/expenses**   
E
2
33,983,962
13,199,389
469,600
8,313,849
0
9,685,936
0
65,652,736
2025
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
60,796,500
5,804,500
710,000
10,405,000
0
23,098,000
0
100,814,000
2025
Primary property tax levy
B
4
3,070,298
3,070,298
2025
Secondary property tax levy
B
5
1,930,000
1,930,000
2025
Estimated revenues other than property taxes  
C
6
35,714,702
6,662,000
5,000
0
0
16,561,000
0
58,942,702
2025
Other financing sources  
D
7
0
10,000,000
0
0
0
0
0
10,000,000
2025
Other financing (uses)   
D
8
0
0
1,380,000
0
0
4,359,000
0
5,739,000
2025
Interfund transfers in   
D
9
4,510,000
2,330,000
100,000
0
0
1,608,000
0
8,548,000
2025
Interfund Transfers (out)   
D
10
2,430,000
0
0
0
0
6,118,000
0
8,548,000
2025
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
492,000
492,000
     Maintained for future capital projects
0
     Maintained for future financial stability
13,000,000
193,000
5,573,500
18,766,500
     Maintained for future retirement contributions
0
0
2025
Total financial resources available
12
88,661,500
24,796,500
680,000
10,405,000
0
25,216,500
0
149,759,500
2025
Budgeted expenditures/expenses
E
13
50,763,000
22,863,000
680,000
10,405,000
0
18,856,000
0
103,567,000
Expenditure limitation comparison
2024
2025
1 Budgeted expenditures/expenses
107,877,500
$          
109,306,000
$          
2 Add/subtract: estimated net reconciling items
5,841,000
                
3 Budgeted expenditures/expenses adjusted for reconciling items
113,718,500
            
109,306,000
            
4 Less: estimated exclusions
5,841,000
                
5,739,000
                
5 Amount subject to the expenditure limitation
107,877,500
$          
103,567,000
$          
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
156,109,281
$          
162,265,847
$          
*
**
***
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). See the Instructions tab, cell C17 for more information about the amounts that should and should not be included on this line.
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 2025
Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule A
Official City/Town Budget Forms

2024
2025
1.
$
2,822,521
$
3,070,298
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
2,817,634
$
3,070,298
B. Secondary property taxes
1,930,000
1,930,000
C. Total property tax levy amounts
$
4,747,634
$
5,000,298
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
3,070,000
(2)  Prior years’ levies
298
(3)  Total primary property taxes
$
3,070,298
B. Secondary property taxes
(1)  Current year's levy
$
1,925,500
(2)  Prior years’ levies
4,500
(3)  Total secondary property taxes
$
1,930,000
C. Total property taxes collected
$
5,000,298
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.7699
1.7104
(2)  Secondary property tax rate
1.2124
1.0752
(3)  Total city/town tax rate
2.9823
2.7856
B. Special assessment district tax rates
Secondary property tax rates—As of the date the proposed budget was prepared, the
NO
special assessment districts for which secondary
property taxes are levied. For information pertaining to these special assessment districts
and their tax rates, please contact the city/town.
*
city/town was operating
Includes actual property taxes collected as of the date the proposed budget was prepared, plus 
estimated property tax collections for the remainder of the fiscal year.
Amount received from primary property taxation in 
the current year in excess of the sum of that year's 
maximum allowable primary property tax levy. 
A.R.S. §42-17102(A)(18)
City of El Mirage
Tax levy and tax rate information
Fiscal year 2025
Maximum allowable primary property tax levy. 
A.R.S. §42-17051(A)
    Property tax judgment
    Property tax judgment
Property tax judgment
Property tax judgment
 6/23 Arizona Auditor General
Schedule B
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2024
2024
2025
General Fund
Local taxes
City Sales Tax
$
13,500,000
$
17,641,936
$
16,000,000
Uncollected Primary Property Tax
(2,634)
(298)
Franchise Fees
750,000
800,773
950,000
Licenses and permits
Business License Fees
35,000
57,167
45,000
Building Permit Fees
650,000
1,689,997
850,000
Intergovernmental
State Sales Tax
5,420,000
5,148,111
5,585,000
State Income Tax
9,660,000
10,595,245
7,730,000
Vehicle License Tax
1,845,000
1,704,240
1,750,000
Charges for services
Planning And Zoning Fees
35,000
48,975
40,000
Engineering Inspection Fees
600,000
1,760,357
850,000
Plan Check Fees
500,000
641,212
500,000
Rent - Library
15,000
10,000
15,000
Rural Metro Transports
85,000
90,252
100,000
Special Events
5,000
14,627
10,000
Land Rentals/Leases
125,000
135,040
150,000
Fire Prevention Fees
40,000
35,443
40,000
Fines and forfeits
Jail Incarceration Fine
5,000
16,525
15,000
Interest on investments
Interest
400,000
2,908,500
800,000
In-lieu property taxes
Fire Insurance Premium Tax
50,000
80,826
70,000
Contributions
Voluntary contributions
Miscellaneous
Other
70,000
697,551
215,000
Total General Fund
$
33,787,366
$
44,076,777
$
35,714,702
 *
City of El Mirage
Revenues other than property taxes
Fiscal Year 2025
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
Source of revenues
 6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2024
2024
2025
City of El Mirage
Revenues other than property taxes
Fiscal Year 2025
Source of revenues
Special revenue funds
HURF Taxes
$
2,800,000
$
2,367,292
$
2,700,000
HURF Miscellaneous
119,225
50,000
$
2,800,000
$
2,486,517
$
2,750,000
Municipal Court Fund Fines and Forfeitures
$
235,000
$
213,810
$
250,000
Municipal Court Fund Miscellaneous
120,000
118,723
155,000
$
355,000
$
332,533
$
405,000
Municipal Court Enhancement Fund Fines and F $
35,000
$
54,618
$
55,000
Municipal Court Enhancement Interest
5,000
40,680
25,000
$
40,000
$
95,298
$
80,000
Local Transportation Assistance Fund Fees
$
90,000
$
120,925
$
90,000
Local Transportation Assistance Interest
14,077
$
90,000
$
135,002
$
90,000
Police Towing Fund Fines & Forfeitures
$
25,000
$
21,200
$
25,000
Police Towing Fund Miscellaneous
2,765
$
25,000
$
23,965
$
25,000
CDBG Fund Grants
$
879,000
$
467,856
$
1,186,000
$
879,000
$
467,856
$
1,186,000
Special Projects Donations
$
$
995
$
Special Projects Grants
2,267,000
5,186,136
2,126,000
$
2,267,000
$
5,187,131
$
2,126,000
Total special revenue funds
$
6,456,000
$
8,728,302
$
6,662,000
 *
Debt service funds
Debt Service Interest
$
$
45,448
                   
$
5,000
$
$
45,448
$
5,000
Total debt service funds
$
$
45,448
$
5,000
Capital projects funds
Streets Capital Fund Interest
$
75,000
$
638,095
$
Streets Capital Fund Unclassified Revenue
$
75,000
$
638,095
$
Total capital projects funds
$
75,000
$
638,095
$
 *
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
 6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Estimated 
revenues
Actual revenues*
Estimated 
revenues
2024
2024
2025
City of El Mirage
Revenues other than property taxes
Fiscal Year 2025
Source of revenues
Permanent funds
$
$
$
$
$
$
Total permanent funds
$
$
$
Enterprise funds
Sanitation Charges for Services
$
2,585,000
$
2,402,313
$
2,585,000
Interest
77,651
$
2,585,000
$
2,479,964
$
2,585,000
Wastewater Charges for Services
$
3,305,000
$
2,749,249
$
3,318,000
Interest
120,000
398,902
$
3,425,000
$
3,148,151
$
3,318,000
Water Charges for Services
$
10,000,000
$
10,019,348
$
10,000,000
Water Fines and Forfeitures
125,000
182,344
125,000
Water Miscellaneous
25,000
96,376
25,000
Water Reimbursements
Water Grants
15,000
383,000
Interest
125,000
779,676
125,000
$
10,275,000
$
11,092,744
$
10,658,000
Total enterprise funds
$
16,285,000
$
16,720,859
$
16,561,000
 *
Internal service funds
$
$
$
$
$
$
Total internal service funds
$
$
$
Total all funds
$
56,603,366
$
70,209,481
$
58,942,702
 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
 6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Fund
Sources
(Uses)
In
(Out)
General Fund
General Fund
$
$
$
$
Court Fund
428,000
Capital - Streets Fund
Highway User Revenue Fund
1,902,000
Debt Service Fund
100,000
LTAF Fund
Water Fund
1,967,000
Wastewater Fund
2,186,000
Sanitation Fund
357,000
Total General Fund
$
$
$
4,510,000
$
2,430,000
Special revenue funds
Court Fund
$
$
$
428,000
$
Highway User Revenue Fund
1,902,000
Special Projects Fund
10,000,000
LTAF Fund
Total special revenue funds
$
10,000,000
$
$
2,330,000
$
Debt service funds
Debt Service Fund
$
$
1,380,000
$
100,000
$
Total debt service funds
$
$
1,380,000
$
100,000
$
Capital projects funds
Capital-Streets Fund
$
$
$
$
Total capital projects funds
$
$
$
$
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
$
3,136,000
$
214,000
$
3,361,000
Wastewater Fund
1,223,000
1,394,000
2,400,000
Sanitation Fund
357,000
Total enterprise funds
$
$
4,359,000
$
1,608,000
$
6,118,000
Internal service funds
$
$
$
$
Total Internal Service Funds
$
$
$
$
Total all funds
$
10,000,000
$
5,739,000
$
8,548,000
$
8,548,000
2025
2025
City of El Mirage
Other financing sources/(uses) and interfund transfers
Fiscal year 2025
Other financing
Interfund transfers
6/23 Arizona Auditor General
Schedule D
Official City/Town Budget Forms

Adopted
budgeted 
expenditures/
expenses
Expenditure/
expense 
adjustments 
approved 
Actual 
expenditures/
expenses*
Budgeted 
expenditures/
expenses 
Fund/Department
2024
2024
2024
2025
General Fund
Mayor and Council
$
339,500
$
$
340,289
$
331,000
City Clerk
403,000
409,289
382,000
Administration
2,624,000
433,000
1,979,300
2,357,000
Information Technology
1,488,500
1,307,491
1,441,000
Human Resources
724,500
613,721
783,000
Financial Services
1,016,000
834,308
1,031,000
Public Works
3,499,000
(75,500)
2,676,380
1,768,000
Development Services
2,321,000
(2,500)
1,747,529
3,092,000
Parks & Recreation
4,856,000
Police
14,906,000
744,000
13,498,612
16,667,000
Fire
6,190,500
419,500
6,380,200
7,052,000
Non-Departmental
4,627,500
(71,500)
4,081,412
8,053,000
      Contingency
2,380,000
(180,000)
115,431
2,950,000
Total General Fund
$
40,519,500
$
1,267,000
$
33,983,962
$
50,763,000
Special revenue funds
Court Fund
$
1,253,500
$
$
1,139,499
$
1,317,000
Court Enhancement Fund
579,000
5,659
575,000
Highway User Revenue Fund
4,222,500
246,500
2,244,993
7,171,000
LTAF Fund
93,000
82,000
34,302
430,000
Police Towing Fund
55,500
45,143
58,000
CDBG Fund
2,544,000
685,000
700,000
1,186,000
Special Projects Fund
9,740,000
(1,405,000)
9,029,793
2,126,000
      Contingency
10,000,000
69,500
10,000,000
Total special revenue funds
$
28,487,500
$
(322,000)
$
13,199,389
$
22,863,000
Debt service funds
Debt Service Fund
$
735,000
$
$
469,600
$
680,000
Total debt service funds
$
735,000
$
$
469,600
$
680,000
Capital projects funds
Capital-Streets Fund
$
20,868,500
$
(940,000)
$
8,313,849
$
10,405,000
Total capital projects funds
$
20,868,500
$
(940,000)
$
8,313,849
$
10,405,000
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
11,007,000
$
(434,000)
$
5,564,395
$
12,274,000
Wastewater Fund
4,237,000
429,000
2,744,114
4,559,000
Sanitation Fund
2,023,000
1,377,427
2,023,000
Total enterprise funds
$
17,267,000
$
(5,000)
$
9,685,936
$
18,856,000
Internal service funds
$
$
$
$
Total internal service funds
$
$
$
$
Total all funds
$
107,877,500
$
$
65,652,736
$
103,567,000
*
Expenditures/expenses by fund
Fiscal year 2025
City of El Mirage
Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget 
was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year.
6/23 Arizona Auditor General
Schedule E
Official City/Town Budget Forms

Full-time 
equivalent (FTE)
Employee salaries 
and hourly costs
Retirement costs
Healthcare costs
Other benefit 
costs
Total estimated 
personnel 
compensation
2025
2025
2025
2025
2025
2025
191.2
$
18,601,000
$
4,856,000
$
2,340,000
$
575,000
$
26,372,000
Court
9.1
$
842,000
$
180,000
$
97,000
$
6,000
$
1,125,000
HURF
5.0
304,000
60,000
65,000
26,000
455,000
Total special revenue funds
14.1
$
1,146,000
$
240,000
$
162,000
$
32,000
$
1,580,000
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water 
20.5
$
1,507,000
$
306,000
$
259,000
$
40,000
$
2,112,000
Wastewater
8.0
598,000
119,000
130,000
21,000
868,000
Total enterprise funds
28.5
$
2,105,000
$
425,000
$
389,000
$
61,000
$
2,980,000
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
233.8
$
21,852,000
$
5,521,000
$
2,891,000
$
668,000
$
30,932,000
Internal service funds
Special revenue funds
Debt service funds
Capital projects funds
Permanent funds
Enterprise funds
Fund
City of El Mirage
Full-time employees and personnel compensation
Fiscal year 2025
General Fund
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms