FY2026-2027 Final Budget Schedules

Fiscal 
year
General Fund
Special Revenue 
Fund
Debt Service Fund
Capital Projects 
Fund
Permanent Fund
Enterprise 
Funds Available
Internal Service 
Funds
Total all funds
2026
Adopted/adjusted budgeted expenditures/expenses*   
E
1
50,374,000
24,519,000
630,000
0
0
23,937,000
0
99,460,000
2026
Actual expenditures/expenses**   
E
2
28,597,925
6,257,596
297,875
0
0
7,171,126
0
42,324,522
2027
Beginning fund balance/(deficit) or net position/(deficit) at 
July 1*** 
3
82,736,000
277,000
798,000
0
0
27,573,000
0
111,384,000
2027
Primary property tax levy
B
4
3,421,000
3,421,000
2027
Secondary property tax levy
B
5
1,830,000
1,830,000
2027
Estimated revenues other than property taxes  
C
6
39,800,000
15,138,000
5,000
0
0
16,785,000
0
71,728,000
2027
Other financing sources  
D
7
0
0
0
0
0
8,500,000
0
8,500,000
2027
Other financing (uses)   
D
8
0
0
2,080,000
0
0
3,935,000
0
6,015,000
2027
Interfund transfers in   
D
9
3,481,000
4,084,000
0
0
0
1,658,000
0
9,223,000
2027
Interfund Transfers (out)   
D
10
4,084,000
0
0
0
0
5,139,000
0
9,223,000
2027
Line 11: Reduction for fund balance reserved for future 
budget year expenditures
     Maintained for future debt retirement
0
0
     Maintained for future capital projects
0
     Maintained for future financial stability
14,000,000
0
5,811,000
19,811,000
     Maintained for future retirement contributions
0
0
2027
Total financial resources available
12
111,354,000
19,499,000
553,000
0
0
39,631,000
0
171,037,000
2027
Budgeted expenditures/expenses
E
13
56,719,000
22,968,000
572,000
0
0
21,599,000
0
101,858,000
Expenditure limitation comparison
2026
2027
1 Budgeted expenditures/expenses
99,460,000
$       
107,873,000
$     
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditures/expenses adjusted for reconciling items
99,460,000
         
107,873,000
       
4 Less: estimated exclusions
6,015,000
           
5 Amount subject to the expenditure limitation
99,460,000
$       
101,858,000
$     
6 EEC expenditure limitation or voter-approved alternative expenditure limitation
168,109,554
$     
173,428,053
$     
*
**
***
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 2027
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

2026
2027
1.
$
3,341,833
$
3,559,500
2.
$
3. Property tax levy amounts
A. Primary property taxes
$
3,276,000
$
3,421,000
B. Secondary property taxes
1,930,000
1,830,000
C. Total property tax levy amounts
$
5,206,000
$
5,251,000
4. Property taxes collected*
A. Primary property taxes
(1)  Current year's levy
$
3,206,166
(2)  Prior years’ levies
68,891
(3)  Total primary property taxes
$
3,275,057
B. Secondary property taxes
(1)  Current year's levy
$
1,894,237
(2)  Prior years’ levies
34,384
(3)  Total secondary property taxes
$
1,928,621
C. Total property taxes collected
$
5,203,678
5. Property tax rates
A. City/Town tax rate
(1)  Primary property tax rate
1.6596
1.5470
(2)  Secondary property tax rate
0.9778
0.8275
(3)  Total city/town tax rate
2.6374
2.3745
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 2027
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
2026
2026
2027
General Fund
Local taxes
City Sales Tax
$
16,000,000
$
12,452,665
$
17,500,000
Uncollected Primary Property Tax
Franchise Fees
1,050,000
726,838
1,150,000
Licenses and permits
Business License Fees
45,000
42,423
45,000
Building Permit Fees
1,100,000
2,536,542
1,820,000
Intergovernmental
State Sales Tax
5,526,000
4,173,838
5,415,000
State Income Tax
7,133,000
5,923,523
6,995,000
Vehicle License Tax
1,940,000
1,508,644
1,935,000
Charges for services
Planning and Zoning Fees
40,000
22,377
105,000
Engineering Inspection Fees
1,100,000
1,378,611
1,970,000
Plan Check Fees
475,000
Rent - Library
15,000
7,500
15,000
Rural Metro Transports
100,000
100,066
100,000
Special Events
10,000
38,196
10,000
Land Rentals/Leases
150,000
169,557
330,000
Fire Prevention Fees
40,000
191,860
100,000
Fines and forfeits
Jail Incarceration Fine
15,000
5,385
15,000
Interest on investments
Interest
1,750,000
2,858,801
2,000,000
In-lieu property taxes
Fire Insurance Premium Tax
75,000
96,586
75,000
Contributions
Voluntary contributions
Miscellaneous
Other
220,000
159,504
220,000
Total General Fund
$
36,784,000
$
32,392,916
$
39,800,000
 *
City of El Mirage
Revenues other than property taxes
Fiscal Year 2027
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
2026
2026
2027
City of El Mirage
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Special revenue funds
HURF Taxes
$
2,870,000
$
2,089,940
$
2,835,000
HURF Miscellaneous
90,000
194,339
115,000
$
2,960,000
$
2,284,279
$
2,950,000
Municipal Court Found Fines and Forfeitures
$
220,000
$
191,912
$
220,000
Municipal Court Fund Miscellaneous
125,000
136,621
125,000
$
345,000
$
328,533
$
345,000
Municipal Court Enhancement Found Fines and $
55,000
$
69,718
$
60,000
Municipal Court Enhancement Interest
30,000
28,259
30,000
$
85,000
$
97,977
$
90,000
Local Transporation Assistance Fund Fees
$
90,000
$
90,694
$
90,000
Local Transportation Assistance Interest
5,000
15,941
10,000
$
95,000
$
106,635
$
100,000
Police Towing Fund Fines & Forfeitures
$
25,000
$
28,050
$
25,000
Police Towing Fund Miscellaneous
2,090
$
25,000
$
30,140
$
25,000
CDBG Fund Grants
$
312,000
$
$
437,000
$
312,000
$
$
437,000
Special Projects Donations
$
$
$
Special Projects Grants
11,528,000
1,561,343
11,191,000
$
11,528,000
$
1,561,343
$
11,191,000
Total special revenue funds
$
15,350,000
$
4,408,907
$
15,138,000
 *
Debt service funds
Debt Service Interest
$
5,000
$
32,226
                   
$
5,000
$
5,000
$
32,226
$
5,000
Total debt service funds
$
5,000
$
32,226
$
5,000
Capital projects funds
Streets Capital Fund Interest
$
$
$
Streets Capital Fund Unclassified Revenue
$
$
$
Total capital projects funds
$
$
$
 *
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
2026
2026
2027
City of El Mirage
Revenues other than property taxes
Fiscal Year 2027
Source of revenues
Permanent funds
$
$
$
$
$
$
Total permanent funds
$
$
$
Enterprise funds
Sanitation Charges for Services
$
2,520,000
$
1,857,602
$
2,610,000
Interest
50,000
83,137
60,000
$
2,570,000
$
1,940,739
$
2,670,000
Wastewater Charges for Services
$
3,500,000
$
2,285,252
$
3,225,000
Interest
120,000
267,097
200,000
$
3,620,000
$
2,552,349
$
3,425,000
Water Charges for Services
$
9,410,000
$
8,035,791
$
9,915,000
Water Fines and Forfeitures
150,000
132,237
150,000
Water Miscellaneous
25,000
25,760
25,000
Water Reimbursements
Water Grants
15,000
Interest
500,000
573,057
600,000
$
10,085,000
$
8,781,845
$
10,690,000
Total enterprise funds
$
16,275,000
$
13,274,933
$
16,785,000
 *
Internal service funds
$
$
$
$
$
$
Total internal service funds
$
$
$
Total all funds
$
68,414,000
$
50,108,982
$
71,728,000
 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was 
prepared, plus estimated revenues for the remainder of the fiscal year.
 6/23 Arizona Auditor General
Schedule C
Official City/Town Budget Forms

Fund
Sources
(Uses)
In
(Out)
General Fund
General Fund
$
$
$
$
Court Fund
981,000
Highway User Revenue Fund
3,103,000
Debt Service Fund
Water Fund
2,280,000
Wastewater Fund
866,000
Sanitation Fund
335,000
Total General Fund
$
$
$
3,481,000
$
4,084,000
Special revenue funds
Court Fund
$
$
$
981,000
$
Highway User Revenue Fund
3,103,000
Special Projects Fund
Total special revenue funds
$
$
$
4,084,000
$
Debt service funds
Debt Service Fund
$
$
2,080,000
$
$
Total debt service funds
$
$
2,080,000
$
$
Capital projects funds
Capital-Streets Fund
$
$
$
$
Total capital projects funds
$
$
$
$
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
8,500,000
$
2,706,000
$
213,000
$
3,725,000
Wastewater Fund
1,229,000
1,445,000
973,000
Sanitation Fund
441,000
Total enterprise funds
$
8,500,000
$
3,935,000
$
1,658,000
$
5,139,000
Internal service funds
$
$
$
$
Total Internal Service Funds
$
$
$
$
Total all funds
$
8,500,000
$
6,015,000
$
9,223,000
$
9,223,000
2027
2027
City of El Mirage
Other financing sources/(uses) and interfund transfers
Fiscal year 2027
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
2026
2026
2026
2027
General Fund
Mayor and Council
$
350,000
$
$
247,064
$
364,000
City Clerk
327,000
227,056
400,000
Administration
2,602,000
1,785,119
2,506,000
Information Technology
1,640,000
1,115,157
2,125,000
Human Resources
876,000
561,830
891,000
Financial Services
1,842,000
748,314
1,922,000
Public Works
1,871,000
1,172,918
1,907,000
Development Services
3,107,000
1,491,389
3,285,000
Parks & Recreation
8,642,000
(35,000)
2,462,142
12,986,000
Police
18,002,000
(164,000)
11,785,451
19,274,000
Fire
8,662,000
5,861,202
7,881,000
Non-Departmental
1,722,000
1,109,962
2,178,000
Contingency
1,000,000
(70,000)
30,321
1,000,000
Total General Fund
$
50,643,000
$
(269,000)
$
28,597,925
$
56,719,000
Special revenue funds
Court Fund
$
1,330,000
$
$
938,423
$
1,495,000
Court Enhancement Fund
513,000
986
571,000
Highway User Revenue Fund
9,295,000
(42,000)
3,466,696
8,946,000
LTAF Fund
323,000
136,818
300,000
Police Towing Fund
33,000
14,374
28,000
CDBG Fund
312,000
206,814
437,000
Special Projects Fund
2,528,000
1,493,485
1,191,000
Contingency
10,000,000
227,000
10,000,000
Total special revenue funds
$
24,334,000
$
185,000
$
6,257,596
$
22,968,000
Debt service funds
Debt Service Fund
$
630,000
$
$
297,875
$
572,000
Total debt service funds
$
630,000
$
$
297,875
$
572,000
Capital projects funds
Capital-Streets Fund
$
$
$
$
Total capital projects funds
$
$
$
$
Permanent funds
$
$
$
$
Total permanent funds
$
$
$
$
Enterprise funds
Water Fund
$
17,937,000
$
188,000
$
4,495,101
$
15,563,000
Wastewater Fund
4,177,000
(104,000)
1,559,701
4,297,000
Sanitation Fund
1,739,000
1,116,324
1,739,000
Total enterprise funds
$
23,853,000
$
84,000
$
7,171,126
$
21,599,000
Internal service funds
$
$
$
$
Total internal service funds
$
$
$
$
Total all funds
$
99,460,000
$
$
42,324,522
$
101,858,000
*
Expenditures/expenses by fund
Fiscal year 2027
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
2027
2027
2027
2027
2027
2027
194.0
$
21,398,000
$
4,249,000
$
2,733,000
$
688,000
$
29,068,000
Court
9.1
$
984,000
$
218,000
$
102,000
$
5,000
$
1,309,000
HURF
5.0
348,000
75,000
74,000
29,000
526,000
Total special revenue funds
14.1
$
1,332,000
$
293,000
$
176,000
$
34,000
$
1,835,000
$
$
$
$
$
Total debt service funds
$
$
$
$
$
$
$
$
$
$
Total capital projects funds
$
$
$
$
$
$
$
$
$
$
Total permanent funds
$
$
$
$
$
Water
20.5
$
1,689,000
$
369,000
$
288,000
$
43,000
$
2,389,000
Wastewater
8.0
653,000
141,000
130,000
23,000
947,000
Total enterprise funds
28.5
$
2,342,000
$
510,000
$
418,000
$
66,000
$
3,336,000
$
$
$
$
$
Total internal service fund
$
$
$
$
$
Total all funds
236.6
$
25,072,000
$
5,052,000
$
3,327,000
$
788,000
$
34,239,000
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 2027
General Fund
6/23 Arizona Auditor General
Schedule G
Official City/Towns Budget Forms