OFFICIAL BUDGET FORMS CITY OF ELOY Fiscal Year 2018 CITY OF ELOY TABLE OF CONTENTS Fiscal Year 2018 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 CITY OF ELOY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2018 FUNDS S c h Fiscal Year General Fund Special Revenue Fund Debt Service Fund Capital Projects Fund Permanent Fund Enterprise Internal Service Funds Available Funds Total All Funds 2017 Adopted/Adjusted Budgeted Expenditures/Expenses* E 11,546,445 19,368,035 0 2,597,605 3,500 5,091,940 0 38,607,525 2017 Actual Expenditures/Expenses** E 9,720,572 7,044,426 0 1,636,491 0 4,940,987 0 23,342,476 2018 Fund Balance/Net Position at July 1*** 15,150,250 9,620,405 867,235 121,675 3,275,695 2018 Primary Property Tax Levy B 2018 Secondary Property Tax Levy B 2018 Estimated Revenues Other than Property Taxes C 11,442,210 16,777,145 0 0 150 5,069,795 0 33,289,300 2018 Other Financing Sources D 0 0 0 0 0 0 0 0 2018 Other Financing (Uses) D 0 0 0 0 0 0 0 0 2018 Interfund Transfers In D 0 3,531,350 0 650,000 2,850 618,660 0 4,802,860 2018 Interfund Transfers (Out) D 4,800,010 2,850 0 0 0 0 0 4,802,860 2018 Reduction for Amounts Not Available: 1,097,370 29,035,260 0 1,097,370 0 LESS: Amounts for Future Debt Retirement: 0 0 0 0 2018 Total Financial Resources Available 2018 Budgeted Expenditures/Expenses E 22,889,820 29,926,050 0 1,517,235 124,675 8,964,150 0 63,421,930 11,932,555 27,626,050 0 1,517,235 3,000 5,688,455 0 46,767,295 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 $ 2017 38,607,525 $ 38,607,525 $ $ 38,607,525 2018 46,767,295 46,767,295 $ $ 46,767,295 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 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 SCHEDULE A CITY OF ELOY Tax Levy and Tax Rate Information Fiscal Year 2018 2017 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2018 1,050,276 $ 1,097,372 $ 1,050,275 $ 1,097,370 $ 1,050,275 $ 1,097,370 $ 1,017,695 19,250 1,036,945 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 $ $ $ $ 1,036,945 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.2296 1.2017 (2) Secondary property tax rate (3) Total city/town tax rate 1.2296 1.2017 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. SCHEDULE B CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2018 ESTIMATED REVENUES 2017 SOURCE OF REVENUES ACTUAL REVENUES* 2017 ESTIMATED REVENUES 2018 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 $ 5,063,500 145,980 $ 5,392,628 145,850 $ 5,130,000 146,900 260,000 43,580 223,500 47,938 245,000 47,750 1,606,720 2,088,380 868,485 42,000 1,590,653 2,088,380 859,800 42,000 1,621,430 2,141,105 943,475 44,000 24,785 12,500 50,000 25,529 10,000 108,750 24,550 11,000 35,000 236,000 2,600 226,560 1,950 236,000 2,600 73,500 109,515 122,000 In-lieu property taxes Contributions Voluntary contributions SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2018 ESTIMATED REVENUES 2017 SOURCE OF REVENUES Miscellaneous FIRE DISTRICT REVENUE CCA PASS THRU REVENUE-ELOY CCA PASS THRU REVENUE-DILLEY POLICE REVENUE OTHER MISCELLANEOUS REVENUE ACTUAL REVENUES* 2017 60,000 130,000 450,000 9,100 42,750 Total General Fund $ 11,209,880 ESTIMATED REVENUES 2018 60,000 131,300 425,000 8,918 41,250 $ 11,539,520 60,000 130,000 450,000 8,850 42,550 $ 11,442,210 * 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. SPECIAL REVENUE FUNDS HIGHWAY USER REVENUE PINAL 1/2 CENT SALES TAX MISCELLANEOUS HURF REVENUE STREETS ONE-TIME $ $ LTAF ECONOMIC/COMMUNITY DEVOLPMENT GRANTS JCEF $ $ COURT RECOVERY PARKS IMPACT FEE LIBRARY IMPACT FEE MUNI FACILITY AND EQUIP IMPACT FEE $ $ 1,238,240 651,250 15,250 195,000 2,099,740 $ 240 225,000 10,316,550 9,200 10,550,990 $ 23,500 1,725 35 3,000 28,260 $ SCHEDULE C $ $ $ 1,225,858 690,325 6,100 193,050 2,115,333 $ 135 195,890 1,325,000 5,230 1,526,255 $ 7,500 1,450 135 2,510 11,595 $ $ $ $ 1,277,115 661,250 12,000 202,000 2,152,365 150 211,000 10,028,120 9,200 10,248,470 23,500 1,705 2,250 27,455 CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2018 SOURCE OF REVENUES POLICE IMPACT FEE WATER IMPACT FEE SEWER IMPACT FEE STREETS IMPACT FEE ESTIMATED REVENUES 2017 $ ACTUAL REVENUES* 2017 40,850 5,525 3,500 15,250 65,125 $ $ $ 9,000 3,500 92,125 165,570 270,195 $ 3,305,000 $ Total Special Revenue Funds $ $ POLICE IMPOUND FEE POLICE OFFICER SAFETY CEMETERY AIRPORT WIFA Excise Tax Proceeds $ ESTIMATED REVENUES 2018 31,000 5,525 3,550 15,350 55,425 25,250 5,225 3,250 3,925 37,650 $ 13,750 2,450 88,440 158,947 263,587 $ $ 13,500 3,000 81,500 159,770 257,770 $ 1,210,000 6,000,000 $ 4,035,660 3,305,000 $ 7,210,000 $ 4,035,660 16,319,310 $ 11,164,420 $ 16,777,145 $ $ $ * 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 $ $ $ $ $ $ $ $ $ Total Debt Service Funds $ $ $ SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2018 ESTIMATED REVENUES 2017 SOURCE OF REVENUES CAPITAL PROJECTS FUNDS ACTUAL REVENUES* 2017 ESTIMATED REVENUES 2018 $ $ $ 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. PERMANENT FUNDS PERPETUAL CARE $ 150 $ 115 $ 150 $ 150 $ 115 $ 150 $ $ $ Total Permanent Funds $ 150 $ 115 $ 150 $ 2,472,640 1,292,700 1,256,600 $ 2,373,734 1,318,554 1,281,732 $ 2,399,665 1,317,580 1,352,550 $ 5,021,940 $ 4,974,020 $ 5,069,795 Total Enterprise Funds $ 5,021,940 $ 4,974,020 $ 5,069,795 ENTERPRISE FUNDS WATER FUND SEWER FUND SANITATION FUND * 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. SCHEDULE C CITY OF ELOY Revenues Other Than Property Taxes Fiscal Year 2018 ESTIMATED REVENUES 2017 SOURCE OF REVENUES ACTUAL REVENUES* 2017 ESTIMATED REVENUES 2018 INTERNAL SERVICE FUNDS $ $ $ $ $ $ Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ 32,551,280 $ 27,678,075 $ 33,289,300 * 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. SCHEDULE C CITY OF ELOY Other Financing Sources/ and Interfund Transfers Fiscal Year 2018 OTHER FINANCING 2018 SOURCES FUND GENERAL FUND TRANSFER TO SANITATION FUND $ TRANSFER TO COURT RECOVERY FUND TRANSFER TO GRANTS FUND TRANSFER TO CAPITAL PROJECTS FUND TRANSFER TO CITY COMPLEX FUND TRANSFER TO STREETS FUND TRANSFER TO WATER FUND Total General Fund $ INTERFUND TRANSFERS 2018 IN $ $ $ $ $ $ $ $ 77,000 $ $ 29,350 3,000,000 425,000 3,531,350 $ $ $ $ Total Debt Service Funds $ $ $ $ $ $ $ 650,000 $ Total Capital Projects Funds $ $ $ 650,000 $ $ $ 2,850 $ SPECIAL REVENUE FUNDS TRANSFER FROM GENERAL FUND-GRANTS $ TRANSFER TO PERPETUAL CARE-CEMETERY TRANSFER FROM GENERAL FUND-COURT TRANSFER FROM GENERAL FUND-CITY COMPLEX TRANSFER FROM GENERAL FUND-STREETS Total Special Revenue Funds $ $ 2,850 $ DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS TRANSFER FROM GENERAL FUND PERMANENT FUNDS TRANSFER FROM CEMETERY $ SCHEDULE D 160,000 29,350 77,000 650,000 3,000,000 425,000 458,660 4,800,010 2,850 CITY OF ELOY Other Financing Sources/ and Interfund Transfers Fiscal Year 2018 FUND Total Permanent Funds $ ENTERPRISE FUNDS TRANSFER FROM GENERAL FUND-SANITATION TRANSFER FROM GENERAL FUND-WATER OTHER FINANCING 2018 SOURCES $ $ INTERFUND TRANSFERS 2018 IN 2,850 $ $ $ $ 160,000 458,660 $ Total Enterprise Funds $ $ $ 618,660 $ $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ $ $ INTERNAL SERVICE FUNDS SCHEDULE D 4,802,860 $ 4,802,860 CITY OF ELOY Expenditures/Expenses by Fund Fiscal Year 2018 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2017 FUND/DEPARTMENT GENERAL FUND CITY COUNCIL HUMAN RESOURCES 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 $ Total General Fund $ 196,445 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2017 $ ACTUAL EXPENDITURES/ EXPENSES* 2017 $ 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 11,546,445 188,587 BUDGETED EXPENDITURES/ EXPENSES 2018 $ 179,445 218,285 112,210 181,570 361,985 401,880 397,480 776,490 154,845 752,405 382,105 576,620 299,950 399,485 1,183,965 3,161,195 243,835 290,865 220,365 1,250,975 386,600 $ 11,932,555 107,405 153,278 358,430 383,125 614,591 622,609 153,297 645,972 371,299 499,574 297,814 363,658 1,054,016 2,518,844 235,276 258,029 280,730 397,049 216,990 $ SCHEDULE E $ 9,720,572 SPECIAL REVENUE FUNDS STREETS STREETS ONE -TIME LTAF ECONOMIC/COMMUN. DEVELOP 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 CITY HALL COMPLEX WIFA AIRPORT CEMETERY POLICE IMPOUND POLICE OFFICER SAFETY Total Special Revenue Funds $ 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 3,305,000 265,570 108,775 23,010 19,715 19,368,035 $ $ 1,619,029 115,352 $ 1,325,000 750 52,850 87,000 17,400 40,000 $ $ $ $ 2,300,000 1,210,000 172,621 91,371 8,753 4,300 7,044,426 $ 2,509,655 547,000 9,960 426,000 10,105,120 97,700 52,850 35,555 250 1,246,750 699,750 296,775 377,550 82,100 6,802,755 4,035,660 159,770 78,650 36,000 26,200 27,626,050 DEBT SERVICE FUNDS Total Debt Service Funds $ CAPITAL PROJECTS FUNDS CAPITAL PROJECTS $ $ 2,597,605 $ $ 1,636,491 $ 1,517,235 Total Capital Projects Funds $ 2,597,605 $ $ 1,636,491 $ 1,517,235 $ 3,500 $ $ $ 3,000 Total Permanent Funds $ 3,500 $ $ $ 3,000 PERMANENT FUNDS PERPETUAL CARE SCHEDULE E ENTERPRISE FUNDS WATER SEWER SANITATION $ 2,472,640 1,292,700 1,326,600 $ $ 2,373,734 1,253,919 1,313,334 $ 2,858,325 1,317,580 1,512,550 Total Enterprise Funds $ 5,091,940 $ $ 4,940,987 $ 5,688,455 38,607,525 $ $ $ $ $ $ 23,342,476 $ $ $ 46,767,295 INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ * 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. SCHEDULE E CITY OF ELOY Expenditures/Expenses by Department Fiscal Year 2018 DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2017 2017 2017 2018 $ $ $ $ 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. SCHEDULE F CITY OF ELOY Full-Time Employees and Personnel Compensation Fiscal Year 2018 FUND Employee Salaries and Hourly Costs 2018 Full-Time Equivalent (FTE) 2018 Retirement Costs 2018 Total Estimated Personnel Compensation 2018 Other Benefit Costs 2018 Healthcare Costs 2018 GENERAL FUND 95 $ 5,321,470 $ 1,027,545 $ 1,163,945 $ 517,105 $ 8,030,065 SPECIAL REVENUE FUNDS STREETS GITEM GRANT HIDTA GRANT AIRPORT 14 1 1 1 $ 589,715 62,740 62,305 26,490 $ 67,815 19,265 21,620 3,045 $ 207,970 19,265 8,325 3,330 $ 84,745 7,300 7,495 2,090 $ 950,245 108,570 99,745 34,955 16 $ 741,250.00 $ 111,745.00 $ 238,890.00 $ 101,630.00 $ 1,193,515.00 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 17 $ $ 532,590 115,200 104,420 752,210 $ 61,250 13,250 12,010 86,510 $ $ $ 158,735 38,380 30,130 227,245 $ $ 55,125 11,435 14,395 80,955 $ $ 807,700 178,265 160,955 1,146,920 INTERNAL SERVICE FUND Total Internal Service Fund TOTAL ALL FUNDS 4/15 129 $ $ $ $ $ $ $ $ $ $ $ 6,814,930 $ 1,225,800 SCHEDULE G $ 1,630,080 $ 699,690 $ 10,370,500