OFFICIAL BUDGET FORMS CITY OF ELOY Fiscal Year 2017 4/15 CITY OF ELOY TABLE OF CONTENTS Fiscal Year 2017 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 (as applicable) Schedule G—Full-Time Employees and Personnel Compensation 4/15 CITY OF ELOY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2017 S c h Fiscal Year 2016 Adopted/Adjusted Budgeted Expenditures/Expenses* E 2016 Actual Expenditures/Expenses** E 2017 Fund Balance/Net Position at July 1*** FUNDS Special Revenue Fund Debt Service Fund 11,081,845 21,213,130 0 1,389,000 9,389,977 6,165,375 0 13,284,750 5,074,415 General Fund Capital Projects Enterprise Internal Service Fund Permanent Fund Funds Available Funds Total All Funds 3,750 5,776,820 0 39,464,545 597,270 0 5,568,327 0 21,720,949 700,000 121,465 19,180,630 2017 Primary Property Tax Levy B 2017 Secondary Property Tax Levy B 2017 Estimated Revenues Other than Property Taxes C 11,209,880 16,319,310 0 0 150 5,021,940 0 32,551,280 2017 Other Financing Sources D 0 0 0 0 0 0 0 0 2017 Other Financing (Uses) D 0 0 0 0 0 0 0 0 2017 Interfund Transfers In D 0 106,350 0 1,897,605 3,350 70,000 0 2,077,305 2017 Interfund Transfers (Out) D 2,073,955 3,350 0 0 0 0 0 2,077,305 1,050,275 0 1,050,275 0 2017 Reduction for Amounts Not Available: LESS: Amounts for Future Debt Retirement: 0 0 0 0 2017 Total Financial Resources Available 2017 Budgeted Expenditures/Expenses E 23,470,950 21,496,725 0 2,597,605 124,965 11,546,445 19,368,035 0 2,597,605 3,500 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 expenditure limitation 5,091,940 $ 0 52,782,185 5,091,940 0 38,607,525 2016 39,464,545 2017 38,607,525 $ 39,464,545 $ $ 39,464,545 38,607,525 $ $ 38,607,525 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. * ** *** 4/15 Includes Expenditure/Expense Adjustments Approved in the 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 on this line 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). SCHEDULE A CITY OF ELOY Tax Levy and Tax Rate Information Fiscal Year 2017 2016 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2017 1,012,475 $ 1,050,276 $ 1,012,475 $ 1,050,275 $ 1,012,475 $ 1,050,275 $ 986,460 18,530 1,004,990 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 $ $ $ $ 1,004,990 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.1701 1.2296 (2) Secondary property tax rate (3) Total city/town tax rate 1.1701 1.2296 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating 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. 4/15 SCHEDULE B CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 GENERAL FUND Local taxes CITY SALES TAX FRANCHISE FEE $ Licenses and permits BUILDING PERMITS LICENSES AND PERMITS Intergovernmental STATE SALES TAX URBAN REVENUE SHARING AUTO LIEU TAX INTERNGOVER FLORENCE JUDGE Charges for services RECREATION FEES ZONING AND SUBDIVISION FEES PLAN CHECK REVIEW FEES Fines and forfeits COURT FINES LIBRARY FINES Interest on investments INTEREST INCOME 4,725,000 143,375 $ 5,244,750 143,250 $ 5,063,500 145,980 250,000 36,500 387,500 45,625 260,000 43,580 1,588,810 2,002,370 849,465 1,557,034 2,002,370 840,970 42,000 1,606,720 2,088,380 868,485 42,000 21,450 22,500 20,000 22,094 9,450 108,750 24,785 12,500 50,000 222,500 3,200 226,950 2,400 236,000 2,600 65,000 84,500 73,500 53,000 96,000 450,000 9,800 39,750 53,000 120,000 435,000 9,604 41,250 60,000 130,000 450,000 9,100 42,750 In-lieu property taxes Contributions Voluntary contributions Miscellaneous FIRE DISTRICT REVENUE CCA PASS THRU REVENUE-ELOY CCA PASS THRU REVENUE-DILLEY POLICE REVENUE OTHER MISCELLANEOUS REVENUE Total General Fund $ 10,598,720 $ 11,376,497 $ 11,209,880 * 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. 4/15 SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 SPECIAL REVENUE FUNDS HIGHWAY USER REVENUE PINAL 1/2 CENT SALES TAX MISCELLANEOUS HURF REVENUE CITY SALES TAX-STREETS ONE TIME LTAF CITY SALES TAX - FOOD TAX GRANTS JCEF COURT RECOVERY PARKS IMPACT FEE LIBRARY IMPACT FEE MUNI FACILITY AND EQUIP IMPACT FEE $ $ $ 1,192,795 642,470 17,500 195,000 2,047,765 $ 240 $ 8,257,110 11,050 8,268,400 $ POLICE IMPOUND FEE POLICE OFFICER SAFETY CEMETERY AIRPORT 235 $ $ 1,325,000 8,288 1,333,523 $ $ $ 30,850 3,000 3,000 $ $ 36,850 $ $ 9,000 4,500 96,500 152,425 262,425 $ $ 1,238,240 651,250 15,250 195,000 2,099,740 240 225,000 10,316,550 9,200 10,550,990 19,505 175 35 2,510 22,225 $ 89,250 8,450 4,625 63,695 166,020 $ $ $ 16,250 3,250 92,640 146,328 258,468 $ 9,000 3,500 92,125 165,570 270,195 $ $ 1,210,000 $ 3,305,000 $ $ 1,210,000 $ 3,305,000 $ $ $ $ $ $ $ $ $ $ $ $ $ WIFA $ 23,500 200 55 3,000 26,755 $ POLICE IMPACT FEE WATER IMPACT FEE SEWER IMPACT FEE STREETS IMPACT FEE $ $ 1,180,867 623,196 7,000 193,050 2,004,113 Total Special Revenue Funds $ 10,642,195 $ $ 4,994,348 $ $ $ 23,500 1,725 35 3,000 28,260 40,850 5,525 3,500 15,250 65,125 16,319,310 * 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. 4/15 SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 DEBT SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Debt Service Funds $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Capital Projects Funds $ $ $ 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. 4/15 SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 PERMANENT FUNDS PERPETUAL CARE $ 250 $ 115 $ 150 $ 250 $ 115 $ 150 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Permanent Funds $ 250 $ 115 $ 150 $ 2,305,230 1,213,630 1,257,960 $ 2,328,282 1,237,903 1,220,221 $ 2,472,640 1,292,700 1,256,600 $ 4,776,820 $ 4,786,406 $ 5,021,940 ENTERPRISE FUNDS WATER FUND SEWER FUND SANITATION FUND $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Enterprise Funds $ 4,776,820 $ 4,786,406 $ 5,021,940 * 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. 4/15 SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 INTERNAL SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ 26,017,985 $ 21,157,366 $ 32,551,280 * 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. 4/15 SCHEDULE C CITY OF ELOY Other Financing Sources/ and Interfund Transfers Fiscal Year 2017 OTHER FINANCING 2017 SOURCES FUND GENERAL FUND TRANSFER TO SANITATION FUND TRANSFER TO COURT RECOVERY FUND TRANSFER TO GRANTS FUND TRANSFER TO CAPITAL PROJECTS FUND INTERFUND TRANSFERS 2017 IN $ $ $ $ 70,000 29,350 77,000 1,897,605 Total General Fund $ $ $ $ 2,073,955 $ $ SPECIAL REVENUE FUNDS TRANSFER FROM GENERAL FUND-GRANTS TRANSFER TO PERPETUAL CARE-CEMETERY TRANSFER FROM GENERAL FUND-COURT $ 77,000 $ 3,350 29,350 Total Special Revenue Funds $ $ $ 106,350 $ $ $ $ $ Total Debt Service Funds $ $ $ $ $ $ $ 1,897,605 $ Total Capital Projects Funds $ $ $ 1,897,605 $ $ $ $ 3,350 $ Total Permanent Funds $ $ $ 3,350 $ $ $ $ 70,000 $ Total Enterprise Funds $ $ $ 70,000 $ $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ $ $ 3,350 DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS TRANSFER FROM GENERAL FUND PERMANENT FUNDS TRANSFER FROM CEMETERY ENTERPRISE FUNDS TRANSFER FROM GENERAL FUND-SANITATION INTERNAL SERVICE FUNDS 4/15 SCHEDULE D 2,077,305 $ 2,077,305 CITY OF ELOY Expenditures/Expenses by Fund Fiscal Year 2017 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2016 FUND/DEPARTMENT GENERAL FUND CITY COUNCIL GIS ANIMAL CONTROL CITY CLERK CITY MAGISTRATE CITY MANAGER FINANCE CITY ATTORNEY COMMUNITY DEVELOPMENT PARKS MAINTENANCE RECREATION PROGRAMS LIBRARY RECREATION ADMINISTRATION POLICE ADMINISTRATION POLICE-FIELD OPERATIONS VEHICLE MAINTENANCE FACILITY MAINTENANCE P.W. ADMINISTRATION CONTINGENCY DEBT/OTHER EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2016 ACTUAL EXPENDITURES/ EXPENSES* 2016 BUDGETED EXPENDITURES/ EXPENSES 2017 $ 188,465 102,670 160,770 387,695 385,225 555,280 587,975 134,845 638,355 372,020 523,475 297,620 362,195 1,062,330 2,706,635 256,650 279,825 196,470 1,263,375 619,970 $ $ 180,926 94,456 149,516 348,926 362,112 505,305 570,336 133,497 619,204 357,139 481,597 288,691 347,707 934,850 2,463,038 228,419 246,246 178,788 397,049 502,176 $ 196,445 116,745 164,815 398,255 407,580 675,375 641,865 154,845 665,950 386,770 543,015 307,025 378,810 1,197,745 2,767,960 264,355 293,215 308,495 1,057,210 619,970 Total General Fund $ 11,081,845 $ $ 9,389,977 $ 11,546,445 3,930,000 315,000 9,950 $ $ 2,986,800 120,000 $ 1,904,740 376,695 9,960 225,000 10,393,550 91,105 52,850 6,325 17,440 1,242,295 591,485 283,570 372,005 78,945 SPECIAL REVENUE FUNDS STREETS $ STREETS ONE -TIME LTAF ECONOMIC/COMMUN. DEVELOP FUND GRANTS JCEF COURT RECOVERY PARKS IMPACT FEE LIBRARY IMPACT FEE MUNI FACILITY & EQUIP IMPACT FEE POLICE IMPACT FEE WATER IMPACT FEE SEWER IMPACT FEE STREETS IMPACT FEE FACILITIES IMPROVEMENT WIFA AIRPORT CEMETERY POLICE IMPOUND POLICE OFFICER SAFETY Total Special Revenue Funds $ 8,396,430 11,050 52,850 91,360 17,385 1,239,325 555,885 280,385 371,005 1,325,000 750 52,850 87,000 148,755 5,450,000 190,845 117,645 18,010 17,250 21,213,130 148,755 1,210,000 76,338 98,822 13,215 5,845 6,165,375 40,000 $ $ $ $ $ $ $ Total Debt Service Funds $ $ $ $ 3,305,000 265,570 108,775 23,010 19,715 19,368,035 DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS CAPITAL PROJECTS $ 1,389,000 $ $ 597,270 $ 2,597,605 Total Capital Projects Funds $ 1,389,000 $ $ 597,270 $ 2,597,605 $ 3,750 $ $ $ 3,500 Total Permanent Funds $ 3,750 $ $ $ 3,500 $ 2,305,230 1,213,630 2,257,960 $ $ 2,213,021 1,165,085 2,190,221 $ 2,472,640 1,292,700 1,326,600 Total Enterprise Funds $ 5,776,820 $ $ 5,568,327 $ 5,091,940 $ $ $ $ $ $ PERMANENT FUNDS PERPETUAL CARE ENTERPRISE FUNDS WATER SEWER SANITATION INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ 39,464,545 $ 21,720,949 $ $ 38,607,525 * 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. 4/15 SCHEDULE E CITY OF ELOY Expenditures/Expenses by Department Fiscal Year 2017 DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2016 2016 2016 2017 $ $ $ $ Department Total $ $ $ $ $ $ $ $ Department Total $ $ $ $ $ $ $ $ Department Total $ $ $ $ ALL DEPARTMENTS ARE BUDGETED OUT OF ONE FUND. List Department: List Department: * 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. 4/15 SCHEDULE F CITY OF ELOY Full-Time Employees and Personnel Compensation Fiscal Year 2017 FUND Full-Time Equivalent (FTE) 2017 Employee Salaries and Hourly Costs 2017 Retirement Costs 2017 Total Estimated Personnel Compensation 2017 Other Benefit Costs 2017 Healthcare Costs 2017 GENERAL FUND 94 $ 5,111,300 $ 787,680 $ 1,022,420 $ 497,420 $ 7,418,820 SPECIAL REVENUE FUNDS STREETS GITEM GRANT HIDTA GRANT AIRPORT 15 1 1 1 $ 578,655 66,030 63,770 6,195 $ 64,135 16,255 15,700 710 $ 156,850 14,550 7,485 750 $ 89,485 7,785 7,675 490 $ 889,125 104,620 94,630 8,145 17 $ 714,650.00 $ 96,800.00 $ 179,635.00 $ 105,435.00 $ 1,096,520.00 Total Special Revenue Funds DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ CAPITAL PROJECTS FUNDS Total Capital Projects Funds PERMANENT FUNDS Total Permanent Funds ENTERPRISE FUNDS WATER SEWER SANITATION Total Enterprise Funds 12 3 3 18 $ $ 486,790 101,975 99,225 687,990 $ $ 55,885 16,300 11,390 83,575 $ $ 134,095 38,000 37,035 209,130 $ $ 50,235 14,155 13,315 77,705 $ $ 727,005 170,430 160,965 1,058,400 INTERNAL SERVICE FUND Total Internal Service Fund TOTAL ALL FUNDS 4/15 129 $ $ $ $ $ $ $ $ $ $ $ 6,513,940 $ SCHEDULE G 968,055 $ 1,411,185 $ 680,560 $ 9,573,740