INSTRUCTIONS BEFORE USING THE ENCLOSED SCHEDULES, PLEASE COMPLETE THE FOLLOWING: Completing the steps below will populate the heading for each of the attached schedules. 1. Enter the City/Town Name: 2. Select the Budget Year CITY OF GLOBE 2016 Protection/Unprotection of File: Each spreadsheet within the file has been protected to prevent accidental deletion of formulas. When the sheet is protected you can move from one cell to the next using the Tab key. A password was not assigned, so the sheets may be unprotected to make minor formatting changes such as row height, column width, and font size. To unprotect an individual spreadsheet, select Protect/Unprotect Sheet from the menu. You may need to add lines to Schedules C through G to accommodate all funds or departments involved. Remember to check all formulas in the subtotals and totals to ensure that the additional lines are included, and make changes accordingly. Once changes have been made, the sheet should be re-protected by reversing the above process. Reprotecting the sheets will help ensure that formulas are not accidentally altered or deleted. Printing Tips: Schedule A can be printed on one page in landscape format with the "fit to 1 page wide by 1 page tall" option (Page Setup) selected. Schedules B through F can be printed in portrait format. Schedule G can be printed in landscape format. Schedules with multiple pages are formatted to print with the column headings on each page. 4/13 OFFICIAL BUDGET FORMS CITY OF GLOBE Fiscal Year 2016 4/13 CITY OF GLOBE TABLE OF CONTENTS Fiscal Year 2016 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Tax Levy and Tax Rate Information Schedule C—Revenues Other Than Property Taxes Schedule D—Other Financing Sources/ and Interfund Transfers Schedule E—Expenditures/Expenses by Fund Schedule F—Expenditures/Expenses by Department Schedule G—Full-Time Employees and Personnel Compensation 4/13 CITY OF GLOBE Resolution for the Adoption of the Budget Fiscal Year 2016 WHEREAS, in accordance with the provisions of Title 42, Chapter 17, Articles 1-5, Arizona Revised Statutes (A.R.S.), the City/Town Council did, on June 10, 2014, make an estimate of the different amounts required to meet the public expenditures/expenses for the ensuing year, also an estimate of revenues from sources other than direct taxation, of the City/Town of Globe, and WHEREAS, in accordance with said chapter of said title, and following due public notice, the Council met on July 8, 2014, at which meeting any taxpayer was privileged to appear and be heard in favor of or against any of the proposed expenditures/expenses or tax levies, and WHEREAS, it appears that the sums to be raised by taxation, as specified therein, do not in the aggregate exceed that amount as computed in A.R.S. §42-17051(A), therefore be it RESOLVED, that the said estimates of revenues and expenditures/expenses shown on the accompanying schedules, as now increased, reduced, or changed, are hereby adopted as the budget of the City/Town of Globe for the fiscal year 2015. Passed by the Globe City Council, this 8th day of July. ______________________________ Terence O. Wheeler, Mayor ATTEST: APPROVED AS TO FORM: __________________________ Shelly Salazar City Clerk _____________________________ William J. Sims III City Attorney 4/13 CITY OF GLOBE Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2016 FUND 1. General Fund ADOPTED BUDGETED EXPENDITURES/ EXPENSES* 2015 ACTUAL EXPENDITURES/ EXPENSES** 2015 $ $ 13,018,560 6,671,796 2. Special Revenue Funds ESTIMATED REVENUES FUND OTHER THAN BALANCE/ NET PROPERTY TAX PROPERTY TAXES POSITION*** REVENUES 2016 2016 July 1, 2015** Primary: 490,000 $ $ 4,382,000 $ 7,548,200 Secondary: 24,000 3,824,452 4,382,585 1,448,891 55,705 6,270 49,000 7,223,150 2,318,744 7,223,150 2,318,744 OTHER FINANCING 2016 SOURCES $ 488,036 $ TOTAL FINANCIAL INTERFUND TRANSFERS RESOURCES 2016 AVAILABLE 2016 IN BUDGETED EXPENDITURES/ EXPENSES 2016 $ $ $ 150,660 $ 12,757,576 11,465,632 3,999,112 3,975,112 1,350 50,350 50,350 4,500,000 3,309,300 7,809,300 8,767,078 4,500,000 3,309,300 7,809,300 8,767,078 150,660 3. Debt Service Funds Available 4. Less: Amounts for Future Debt Retirement 5. Total Debt Service Funds 6. Capital Projects Funds 7. Permanent Funds 8. Enterprise Funds Available 9. Less: Amounts for Future Debt Retirement 10. Total Enterprise Funds 11. Internal Service Funds 12. TOTAL ALL FUNDS $ 24,680,000 $ 10,445,701 $ 8,955,000 $ 490,000 $ 14,683,302 EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC or voter-approved alternative expenditure limitation $ 488,036 $ $ 2015 $ 24,680,000 2016 $ 24,258,172 24,680,000 24,258,172 $ 24,680,000 $ $ 24,258,172 $ 150,660 $ 150,660 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. * Includes Expenditure/Expense Adjustments Approved in current year from Schedule E. ** Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. *** Amounts in this column represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). 4/13 SCHEDULE A $ 24,616,338 $ 24,258,172 CITY OF GLOBE Tax Levy and Tax Rate Information Fiscal Year 2016 2015 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2016 648,830 $ 671,532 $ 492,924 $ 490,000 $ 492,924 $ 490,000 $ 523,996 $ 523,996 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.R.S. §42-17102(A)(18) 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes 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 $ $ $ 523,996 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.3200 1.3200 (2) Secondary property tax rate (3) Total city/town tax rate 1.3200 1.3200 Special assessment district tax rates B. 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. 4/13 SCHEDULE B CITY OF GLOBE Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 GENERAL FUND Local taxes CITY SALES TAX BED TAX $ 3,500,000 120,000 $ 3,482,123 20,399 $ 3,755,000 100,000 Licenses and permits OCCUPATION & FRANCHISE BUILDING PERMITS 655,000 35,000 672,257 42,796 650,000 30,000 Intergovernmental STATE SALES TAX REVENUE SHARING FIRE DEPT CONTRACT REVENUE 650,825 840,300 100,000 385,406 769,535 12,970 719,555 906,852 12,000 Charges for services SANITATION RECREATION MUSEUM CEMETERY RENT 650,000 16,500 75,000 8,000 90,000 566,344 5,489 55,077 5,250 84,725 615,000 7,100 80,000 5,500 83,000 Fines and forfeits MAGISTRATE 215,250 96,707 73,500 Interest on investments INVESTMENT INCOME 10,000 570 5,000 In-lieu property taxes VEHICLE LICENSE TAX 424,220 426,753 462,693 14,000 1,756 4,000 115,000 5,000 148,550 3,167 31,000 8,000 Contributions Voluntary contributions Miscellaneous OTHER POLICE DEPT REVENUE Total General Fund $ 7,524,095 $ 6,779,874 $ 7,548,200 * 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. 4/13 SCHEDULE C CITY OF GLOBE Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 SPECIAL REVENUE FUNDS Highway User Revenue Fund HIGHWAY USER REVENUE $ 699,630 $ 476,076 $ 752,692 Total Highway User Revenue Fund $ 699,630 $ 476,076 $ 752,692 $ 126,150 2,500,000 106,385 $ $ $ 2,732,535 $ 130,818 64,453 87,396 90,000 372,667 $ 123,760 2,500,000 100,000 348,000 3,071,760 Total Special Revenue Funds $ 3,432,165 $ 848,743 $ 3,824,452 LIBRARY GRANTS ACTIVE ADULT CENTER 1/2 CENT EXCISE TAX * 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. 4/13 SCHEDULE C CITY OF GLOBE Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ $ $ CAPITAL PROJECTS FUNDS 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. 4/13 SCHEDULE C CITY OF GLOBE Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 PERMANENT FUNDS VOLUNTEER PENSION FUND $ 1,350 $ 126 $ 1,350 Total Permanent Funds $ 1,350 $ 126 $ 1,350 $ 2,183,700 1,018,485 3,202,185 $ 1,822,791 792,170 2,614,961 $ 2,303,300 1,006,000 3,309,300 ENTERPRISE FUNDS WATER WASTEWATER Total Enterprise 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. 4/13 SCHEDULE C CITY OF GLOBE Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 INTERNAL SERVICE FUNDS Total Internal Service Funds $ TOTAL ALL FUNDS $ $ 14,159,795 $ $ 10,243,704 $ 14,683,302 * 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. 4/13 SCHEDULE C CITY OF GLOBE Other Financing Sources/ and Interfund Transfers Fiscal Year 2016 OTHER FINANCING 2016 SOURCES FUND GENERAL FUND BOND PROCEEDS INTERFUND TRANSFERS 2016 IN $ 30,000 100,000 358,036 $ $ $ Total General Fund $ 488,036 $ $ $ $ $ $ 59,056 91,604 $ Total Special Revenue Funds $ $ $ 150,660 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ PROCEEDS FROM PROPERTY ACQUISITION CAPITAL LEASE PROCEEDS SPECIAL REVENUE FUNDS LIBRARY ACTIVE ADULT CENTER 150,660 DEBT SERVICE FUNDS $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS $ Total Capital Projects Funds $ PERMANENT FUNDS $ Total Permanent Funds $ ENTERPRISE FUNDS $ Total Enterprise Funds $ INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ 4/13 488,036 SCHEDULE D 150,660 $ 150,660 CITY OF GLOBE Expenditures/Expenses by Fund Fiscal Year 2016 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2015 FUND/DEPARTMENT GENERAL FUND MAYOR AND COUNCIL $ COMMUNITY ORGANIZATIONS ADMINISTRATION FIRE POLICE MAGISTRATE SANITATION PARKS CEMETERY MUSEUM ENGINEERING OTHER FLEET PUBLIC WORKS Total General Fund $ 5,691,045 100,000 891,625 1,871,950 2,646,235 244,355 656,500 444,455 166,010 211,655 74,730 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 $ ACTUAL EXPENDITURES/ EXPENSES* 2015 $ 20,000 $ 1,433,435 222,485 2,500,000 226,665 4,382,585 20,000 $ 3,790,618 100,000 830,347 1,918,519 2,939,390 173,736 615,000 154,470 98,341 845,211 11,465,632 $ 6,671,796 $ $ $ 1,049,042 184,515 42,488 172,846 $ $ $ 1,448,891 $ $ $ $ $ $ $ $ $ $ $ $ $ 55,705 55,705 $ $ $ $ 6,270 6,270 $ $ 50,350 50,350 $ 4,376,150 2,847,000 $ $ 1,556,828 761,916 $ 5,809,586 2,957,492 Total Enterprise Funds $ 7,223,150 $ $ 2,318,744 $ 8,767,078 24,660,000 $ $ $ $ $ $ 10,445,701 $ $ $ 24,258,172 SPECIAL REVENUE FUNDS HIGHWAY USERS $ LIBRARY GRANTS ACTIVE ADULT CENTER 1/2 CENT EXCISE TAX Total Special Revenue Funds $ 12,998,560 579,803 105,516 757,081 1,637,554 2,253,653 141,634 520,380 360,911 56,274 179,276 40,391 39,323 BUDGETED EXPENDITURES/ EXPENSES 2016 752,692 182,816 2,500,000 191,604 348,000 3,975,112 DEBT SERVICE FUNDS $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS $ Total Capital Projects Funds $ PERMANENT FUNDS VOL FIREMEN'S PENSION $ Total Permanent Funds $ ENTERPRISE FUNDS WATER UTILITY SEWER UTILITY INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ 20,000 * 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. 4/13 SCHEDULE E CITY OF GLOBE Full-Time Employees and Personnel Compensation Fiscal Year 2016 FUND Full-Time Equivalent (FTE) 2016 Employee Salaries and Hourly Costs 2016 Retirement Costs 2016 Total Estimated Personnel Compensation 2016 Other Benefit Costs 2016 Healthcare Costs 2016 GENERAL FUND 74 $ 2,971,617 $ 1,156,437 $ 1,137,665 $ 336,379 = $ 5,602,098 SPECIAL REVENUE FUNDS LIBRARY ACTIVE ADULT CENTER HURF Total Special Revenue Funds 3 3 8 14 $ 71,001 54,710 259,600 385,311 $ 12,321 6,275 29,776 48,372 $ 16,569 32,480 79,563 128,612 $ 8,519 5,067 46,754 60,340 = $ 108,410 98,532 415,693 622,635 $ $ $ $ = $ DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ $ $ $ $ $ = $ = $ $ $ $ $ $ $ $ $ = $ = $ $ $ $ $ $ $ $ $ = $ = $ CAPITAL PROJECTS FUNDS Total Capital Projects Funds PERMANENT FUNDS Total Permanent Funds ENTERPRISE FUNDS WATER UTILITY SEWER UTILITY 4/13 11 6 $ 480,656 199,049 $ 55,131 22,831 $ 171,464 80,990 $ 55,453 21,337 = $ 762,704 324,207 Total Enterprise Funds 17 $ 679,705 $ 77,962 $ 252,454 $ 76,790 = $ 1,086,911 TOTAL ALL FUNDS 105 $ 4,036,633 $ 1,282,771 $ 1,518,731 $ 473,509 = $ 7,311,644 SCHEDULE G