Official Budget Forms Town of Guadalupe Fiscal year 2025 6/23 Arizona Auditor General Official City/Town Budget Forms Town of Guadalupe Table of Contents Fiscal year 2025 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/(uses) 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 Notice of Pending Financial Statement Filing 6/23 Arizona Auditor General Official City/Town Budget Forms Town of Guadalupe Summary Schedule of estimated revenues and expenditures/expenses Fiscal year 2025 S c h Fiscal year Funds E 1 7,357,810 2,792,211 0 2,218,011 0 667,377 0 13,035,409 Totals Source and Uses Including Transfer 13,035,409 E 2 6,282,512 2,290,303 0 1,044,770 0 768,287 0 10,385,873 10,385,873 Beginning fund balance/(deficit) or net position/(deficit) at July 1*** Secondary property tax levy B 3 6,155,719 (155,437) 0 0 0 777,287 0 6,777,569 6,777,569 2025 5 0 0 0 0 0 0 0 2025 Estimated revenues other than property taxes C 6 6,373,322 2,881,231 0 3,334,599 0 755,880 0 13,345,032 2025 Other financing sources D 7 0 0 0 0 0 0 0 0 2025 Other financing (uses) D 8 0 0 0 0 0 0 0 0 2025 Interfund transfers in D 9 0 724,875 0 809,545 0 0 0 1,534,420 (1,534,420) 0 2025 Interfund Transfers (out) D 10 1,534,420 0 0 0 0 0 0 1,534,420 (1,534,420) 0 2025 Line 11: Reduction for fund balance reserved for future budget year expenditures Maintained for future debt retirement 2024 2024 2025 Adopted/adjusted budgeted expenditures/expenses* /**** Actual expenditures/expenses** General Fund Special Revenue Fund Debt Service Fund Capital Projects Permanent Fund Enterprise Internal Service Fund Funds Available Funds 3,805,866 768,979 Maintained for future retirement contributions Total financial resources available Budgeted expenditures/expenses 2025 Resources vs. Expenditures 2025 FORECASTED ENDING FUND BALANCES 0 1,534,420 14,879,452 0 0 0 Maintained for future financial stability 2025 Restate Transfers as Sources/ Uses 11 Maintained for future capital projects 2025 Total all funds E 0 0 0 4,574,845 4,574,845 0 0 0 0 12 7,188,755 3,450,669 0 4,144,144 0 764,188 0 15,547,756 1,534,420 17,082,176 13 7,188,755 3,450,669 0 4,144,144 0 855,860 0 15,639,427 1,534,420 17,173,847 0 0 0 0 0 (91,672) 0 (91,672) (91,672) 3,805,866 0 0 0 0 677,307 0 4,483,173 4,483,173 2024 13,035,409 2025 15,639,427 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 or voter-approved alternative expenditure limitation $ $ 13,035,409 $ $ 13,035,409 15,639,427 $ $ 15,639,427 The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. * ** *** **** 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 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. Reflects how the forms were prepared/approved for FY 2024, with transfers incorrectly reflected in both the rev/exp forms and the transfer forms, thus duplicating the impact. FY 2025 Amount is Excluding Fund Transfers. 6/23 Arizona Auditor General Schedule A Official City/Town Budget Forms THE TOWN OF GUADALUPE DOES NOT LEVY ANY PROPERTY TAX Town of Guadalupe Tax levy and tax rate information Fiscal year 2025 2024 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) 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) A. Primary property taxes Property tax judgment B. Secondary property taxes Property tax judgment 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 $ 2025 $ $ $ $ $ $ $ $ $ $ $ 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate Property tax judgment (2) Secondary property tax rate Property tax judgment (3) Total city/town tax rate 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. 6/23 Arizona Auditor General Schedule B Official City/Town Budget Forms Town of Guadalupe Revenues other than property taxes Fiscal Year 2025 Estimated revenues 2024 Source of revenues Estimated revenues 2025 Actual revenues* 2024 General Fund Local taxes Local Transient Occupancy Tax Franchise Tax 21,015 7,920 16,400 16,400 Licenses and permits Alcoholic Beverage License Business License Building Permits & Fees Billboard Revenues 6,300 10,987 54,970 479,692 5,650 10,740 50,000 345,825 4,800 10,740 50,000 182,400 1,308,770 767,270 271,879 100,000 158,128 1,401,010 802,400 273,700 1,135,441 806,664 270,277 134,753 3,000 125,500 6,000 1,100 102,500 5,500 1,100 100,000 Intergovernmental Urban Revenue Sharing State Shared Sales Tax Vehicle in Lieu Tax Wildland Fires Other Governmental Revenues Opioid Settlement From County Charges for services Event Fees Rents Ballfield Fees Cemetery Fees Misc. Fees 95,589 16,343 15,000 15,000 Fines and forfeits Interest on investments Interest 33,522 174,522 226,000 10,000 20,000 15,000 In-lieu property taxes Contributions Voluntary contributions Event Revenue-Sponsorships Miscellaneous Total General Fund $ 6,978,743 $ 6,711,220 $ 6,373,322 * 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 LOCAL AREA TRANSPORTATION FUND LTAF Funds Transfer from General Fund $ $ HIGHWAY USER REVENUE FEE FUND State Shared Highway User Revenue 6/23 Arizona Auditor General $ 13,397 37,956 51,353 $ $ 13,397 $ 412,057 Schedule C $ 13,397 13,397 $ 13,397 $ 404,620 405,239 Official City/Town Budget Forms Town of Guadalupe Revenues other than property taxes Fiscal Year 2025 Estimated revenues 2024 Source of revenues Interest Transfer from General Fund 10,000 102,754 524,811 $ SENIOR CENTER FUND Congregate Meals Income Home Delivered Meals Income Senior Center Operations Income Transportation Income Program Income-Congregate Meal Program Income-Home Delivered Program Income-Transportation Transfer from General Fund $ COMMUNITY ACTION PROGRAM FUND Community Action Program CAP PYT Grant Miscellaneous Revenues Wildfire - SNAP Transfer from General Fund $ 486,810 $ 171,594 319,708 $ $ $ $ $ $ $ $ 154,000 82,000 279,142 470,000 110,000 183,052 86,079 52,700 12,000 20,843 8,500 1,200 750 $ 182,072 $ 100,000 100,000 200 73,522 73,500 173,722 $ 173,500 $ 51,330 51,330 $ $ 75,000 $ 1,405,142 $ 90,497 45,000 275,000 444,315 120,000 29,000 7,000 1,085,812 Total special revenue funds $ 2,501,615 $ 1,994,123 250,000 60,000 405,239 $ $ GRANT FUND Ak-Chin Indian Community Grants Fort McDowell Yavapai Nation Grants Gila River Indian Community Grants Pasqua Yaqui Tribe Grants Tohono O'odham Nation Grants County CDBG Maricopa County Grants Wildfire Grants Private Grants $ 86,079 52,700 12,000 20,873 8,900 1,500 1,000 $ 107,254 6,000 2,000 53,600 31,747 200,601 $ ARPA American Recovery Plan 82,190 70,542 41,159 12,000 15,979 8,434 $ Estimated revenues 2025 Actual revenues* 2024 210,000 237,000 227,325 556,683 158,000 568,015 120,000 30,000 $ 2,107,023 $ 2,881,231 * 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 $ $ $ Capital projects funds 6/23 Arizona Auditor General Schedule C Official City/Town Budget Forms Town of Guadalupe Revenues other than property taxes Fiscal Year 2025 Estimated revenues 2024 Source of revenues CAPITAL PROJECTS FUND County CDBG Maricopa County Flood Control District Federal CPF Funds SRP Aesthetic Funds Transfers from General Fund $ Estimated revenues 2025 Actual revenues* 2024 $ $ $ 550,275 212,536 501,824 485,900 467,476 2,218,011 621,230 383,600 212,536 1,374,344 1,364,119 $ 638,712 $ 3,334,599 Total capital projects funds $ 2,218,011 $ 638,712 $ 3,334,599 17,482 * 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 Total permanent funds $ $ $ Enterprise funds TIANGUIS FUND Rents Patio Rentals Private Event MCSO Security Reimbursements Utilities Billed $ $ 121,479 17,000 27,117 165,596 $ SEWER FUND Sewer User Fees Investment Earnings Miscellaneous Revenues $ $ 33,978 216,706 $ 80,215 5,000 $ REFUSE FUND Refuse Fees RAD Revenue Sharing Refuse Truck Reservations $ 146,868 35,861 85,215 $ $ $ 82,000 36,182 500 118,682 $ $ 359,832 29,040 2,367 391,239 Total enterprise funds $ 642,050 $ 140,400 35,861 20,000 33,978 230,238 $ 82,000 36,182 500 118,682 $ $ 378,659 27,800 700 407,159 $ 378,659 27,600 700 406,959 $ 742,548 $ 755,880 * 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. Internal service funds Total internal service funds $ Total all funds $ $ 12,340,419 $ $ 10,086,603 $ 13,345,032 * 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 Town of Guadalupe Other financing sources/(uses) and interfund transfers Fiscal year 2025 Other financing 2025 Sources (Uses) Fund General Fund To LTAF Fund $ To Senior Center Fund To CAP fund To Grant fund for GCDC Rehab Program/SAFER grant To Capital Fund Total General Fund $ $ $ $ $ $ $ Special revenue funds From General Fund to LTAF $ $ From General Fund to HURF From General Fund to Senior Center Fund From General Fund to CAP Fund From General Fund to Grant Fund For GCDC Rehab/SAFER Grant From General Fund to Grant Fund For SAFER Expenditures $ Total special revenue funds $ Debt service funds Total debt service funds $ Interfund transfers 2025 In (Out) $ $ $ 43,486 103,519 159,527 112,906 150,000 155,437 724,875 $ 43,486 159,527 112,906 305,437 809,545 1,534,420 $ $ $ Capital projects funds $ $ $ From General Fund to Capital Fund for Fire Station Flood Control Project From General Fund to Capital Fund for Public Works Truck Replacement From General Fund to Capital Fund for Solarez Streetlight Replacement Project From General Fund to Capital Fund for Guadalupe Road Repaving From General Fund to Capital Fund for Town Hall Parking Lot Repaving From General Fund to Capital Fund for Kitchen Equipment From General Fund to Capital Fund Financial System From General Fund to Capital Fund Public Works Garage $ $ Total capital projects funds $ $ 100,545 20,000 12,000 110,000 425,000 32,000 60,000 50,000 809,545 $ Permanent funds Total permanent funds $ $ $ $ Enterprise funds Total enterprise funds $ $ $ $ Internal service funds Total Internal Service Funds $ $ $ $ Total all funds $ $ $ 6/23 Arizona Auditor General Schedule D 1,534,420 $ 1,534,420 Official City/Town Budget Forms Town of Guadalupe Expenditures/expenses by fund Fiscal year 2025 Fund/Department General Fund Mayor & Council $ Town Manager Finance Town Attorney Town Clerk Community Development Information Technology Building Maintenance Police Services Fire Department Cemetery Parks Library Transfers Contingency Total General Fund $ Special revenue funds Local Area Transportation $ Highway User Revenue Senior Center Community Action Program ARPA Grants Total special revenue funds $ Adopted budgeted expenditures/ expenses 2024 Actual expenditures/ expenses* 2024 Budgeted expenditures/ expenses 2025 65,031 393,221 172,233 193,337 86,660 389,478 144,435 149,268 2,548,983 1,967,338 18,714 201,820 9,451 811,527 $ $ 64,210 307,423 255,335 83,100 114,329 372,436 167,215 156,481 2,497,683 1,835,965 17,927 195,604 10,270 $ 7,357,809 $ $ 6,282,512 $ 51,353 524,812 319,708 200,603 290,596 1,405,142 2,792,214 $ $ $ $ $ 47,123 523,850 312,707 235,695 51,330 1,119,597 2,290,303 $ $ $ $ $ $ $ $ $ $ $ $ 214,492 116,501 437,295 768,287 $ $ $ $ 10,385,873 Debt service funds Total debt service funds $ Capital projects funds Capital Projects $ Total capital projects funds $ Expenditure/ expense adjustments approved 2024 2,218,011 2,218,011 Permanent funds Total permanent funds $ Enterprise funds Tianguis $ Sewer Refuse Total enterprise funds $ 192,626 130,635 344,117 667,378 Internal service funds Total internal service funds $ Total all funds $ 13,035,412 $ 64,818 294,922 253,263 150,100 122,039 446,352 164,010 208,830 2,577,300 2,275,404 34,449 215,132 10,765 150,000 7,188,755 56,883 508,758 341,599 286,406 2,257,023 3,450,669 $ 1,044,770 1,044,770 $ $ 4,144,144 4,144,144 $ $ $ 293,876 96,761 465,223 855,860 $ $ 15,639,427 * 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 Town of Guadalupe Expenditures/expenses by department Fiscal year 2025 ALL DEPARTMENTS ARE ONLY BUDGETED IN ONE FUND - SCHEDULE IS SAME AS SCHEDULE E Department/Fund List department: General Fund $ Department total $ Adopted budgeted expenditures/ Expenditure/ expense adjustments Actual expenditures/ expenses* Budgeted expenditures/ expenses 2024 2024 2024 2025 $ $ $ $ $ $ $ $ $ $ Department total $ $ $ $ $ $ $ $ $ $ List department: General Fund List department: General Fund $ Department total $ * 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 F Official City/Town Budget Forms Town of Guadalupe Full-time employees and personnel compensation Fiscal year 2025 Full-time equivalent (FTE)* Employee salaries and hourly costs Retirement costs 2025 2025 2025 Fund General Fund ** Healthcare costs Other benefit costs Total estimated personnel compensation 2025 2025 2025 17.64 $ 1,885,260 $ 371,800 $ 249,729 $ 214,484 $ 2,721,273 Special revenue funds Local Transportation Assistance Fund Highway User Revenue Senior Center Community Action Program Grants 0.83 2.50 2.92 2.72 0.50 $ 32,329 $ 153,132 163,789 184,839 18,833 3,827 $ 12,389 18,971 21,259 - 3,288 $ 28,680 32,001 47,174 - 2,728 $ 15,299 14,028 14,471 1,423 Total special revenue funds 9.47 $ 552,922 $ 56,446 $ 111,143 $ 47,949 $ 42,172 209,500 228,789 267,743 20,256 768,460 Total debt service funds $ $ $ $ $ Capital projects funds Total capital projects funds $ $ $ $ $ Permanent funds Total permanent funds $ $ $ $ $ $ $ 77,855 $ 36,799 26,420 141,074 $ 5,891 $ 3,750 3,128 12,769 $ 25,852 $ 6,834 10,703 43,389 $ 8,145 $ 2,803 2,890 13,838 $ $ $ $ $ $ Debt service funds Enterprise funds Tianguis Sewer Refuse Total enterprise funds 1.96 0.24 0.55 2.75 Internal service funds Total internal service fund Total all funds 29.86 $ 2,579,256 $ 441,015 $ 404,261 $ 276,271 $ 117,743 50,186 43,141 211,070 3,700,803 * The amounts entered assume a 1 FTE is 2080 hours of time charged; part-time and positions allocated to more than one fund are reflected at the appropriate percentage. ** FTE Count excludes the elected mayor and 6 elected Town Council members, however, their salary and employee related costs (i.e. FICA/Medicare) are included in the above General Fund amounts. 6/23 Arizona Auditor General Schedule G Official City/Towns Budget Forms