Official Budget Forms Town of Guadalupe Fiscal Year 2026 6/23 Arizona Auditor General Official City/Town Budget Forms Town of Guadalupe Table of Contents Fiscal Year 2026 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/(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 FY 2023 Notice of Pending Financial Statement Filing FY 2024 6/23 Arizona Auditor General Official City/Town Budget Forms Town of Guadalupe Summary Schedule of estimated revenues and expenditures/expenses Fiscal year 2026 S c h Fiscal year Funds General Fund Special Revenue Fund Debt Service Fund Capital Projects Permanent Fund Enterprise Internal Service Fund Funds Available Funds Total all funds 2025 Adopted/adjusted budgeted expenditures/expenses* E 1 7,171,089 3,441,891 0 4,144,144 0 853,321 0 Restate Totals Transfers as Source and Sources/ Uses Uses Including 15,610,445 1,534,501 17,144,946 2025 Actual expenditures/expenses** E 2 7,093,351 2,337,679 0 1,487,238 0 746,261 0 11,664,529 2026 3 4,569,549 0 0 (234,521) 0 808,589 0 5,143,617 5,143,617 2026 Beginning fund balance/(deficit) or net position/(deficit) at July 1*** Primary property tax levy B 4 0 0 0 2026 Secondary property tax levy B 5 0 0 2026 Estimated revenues other than property taxes C 6 6,461,432 1,827,857 0 2,986,800 0 738,400 0 12,014,489 2026 Other financing sources D 7 0 0 0 0 0 0 0 0 0 2026 Other financing (uses) D 8 0 0 0 0 0 0 0 0 0 2026 Interfund transfers in D 9 55,000 307,347 0 245,000 0 0 0 607,347 (607,347) 0 2026 Interfund Transfers (out) D 10 552,347 25,000 0 30,000 0 0 0 607,347 (607,347) 0 2026 Line 11: Reduction for fund balance reserved for future budget year expenditures Maintained for future debt retirement 0 Maintained for future financial stability 3,373,924 727,039 Total financial resources available Budgeted expenditures/expenses 12,621,836 E 0 0 0 4,100,963 4,100,963 0 0 0 0 Maintained for future retirement contributions 2026 607,347 12,599,199 11 Maintained for future capital projects 2026 934,670 12 7,159,711 2,110,204 0 2,967,279 0 819,950 0 13,057,144 607,347 13,664,491 13 7,159,711 2,110,204 0 2,967,279 0 833,822 0 13,071,016 607,347 13,678,363 2026 Resources vs. Expenditures 0 0 0 0 0 (13,872) 0 (13,872) (13,872) 2026 FORECASTED ENDING FUND BALANCES 3,373,924 0 0 0 0 713,167 0 4,087,091 4,087,091 2026 Total Uses of Funds (Expenditures and Transfers) 7,712,058 2,135,204 0 2,997,279 0 833,822 0 13,678,363 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 $ 2025 15,610,445 $ 15,610,445 $ $ 15,610,445 0 13,678,363 2026 13,071,016 13,071,016 $ $ 13,071,016 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 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. 6/23 Arizona Auditor General Schedule A Official City/Town Budget Forms Town of Guadalupe Tax levy and tax rate information Fiscal year 2026 2025 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) 3. Property tax levy amounts 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 $ 2026 $ $ $ $ $ $ $ $ $ $ $ 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 2026 Estimated revenues 2025 Source of revenues Actual revenues* 2025 Estimated revenues 2026 General Fund Local taxes Local Sales Tax Franchise Fees $ 3,408,000 $ 16,400 3,459,603 $ 15,883 3,408,000 16,000 4,800 10,740 50,000 182,400 4,800 10,755 50,000 183,284 4,800 10,750 50,000 192,840 1,109,751 788,406 264,626 125,500 6,000 1,109,750 776,814 275,898 120,328 8,650 1,038,084 804,174 282,345 312,314 8,500 Charges for services Rents Event Fees Party Permit Fees Ballfield Fees Cemetery Fees 100,000 1,100 15,000 100,028 2,438 3,224 9,200 3,698 100,000 2,500 3,225 9,200 3,700 Fines and forfeits Fines & Forfeitures - Interest on investments Investment Earnings 226,000 227,438 200,000 Contributions Event Grant Revenue Event Revenue-Sponsorships 15,000 33,190 35,751 15,000 Miscellaneous Misc Revenue Sale of Land & Other Assets - (420) 20,264 - 6,323,723 $ 6,450,718 $ Licenses and permits Alcoholic Beverage License Business License Building Permits & Fees Billboard Revenues Intergovernmental Urban Revenue Sharing State Sales Tax Vehicle in Lieu Tax Other Rev. from Gov. Agencies Opioid Settlement Funds 142 - In-lieu property taxes Total General Fund $ 6,461,432 * 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 HIGHWAY USER REVENUE FEE FUND State Shared Highway User Revenue 6/23 Arizona Auditor General $ $ 13,397 $ 13,397 $ 13,397 $ 13,397 $ 13,397 13,397 $ 396,381 $ 422,371 $ 417,746 Schedule C Official City/Town Budget Forms Town of Guadalupe Revenues other than property taxes Fiscal Year 2026 Estimated revenues 2025 Source of revenues Estimated revenues 2026 Actual revenues* 2025 $ 396,381 $ 422,371 $ 417,746 $ 86,079 $ 52,700 12,000 20,843 8,500 1,200 750 182,072 $ 86,055 $ 52,692 12,000 20,833 8,544 2,515 1,569 184,208 $ 86,076 52,704 12,000 20,844 8,500 2,500 1,500 184,124 100,000 $ 73,500 173,500 $ 169,021 $ 73,348 450 242,819 $ 107,000 73,500 180,500 $ 210,000 $ 237,000 227,325 556,683 158,000 568,015 120,000 30,000 - 14,475 $ 10,050 168,493 186,438 25,000 438,078 120,000 55,090 8,376 233,000 20,000 102,000 350,000 162,000 55,090 110,000 $ 2,107,023 $ 1,026,000 $ 1,032,090 Total special revenue funds $ 2,872,373 $ 1,888,795 $ 1,827,857 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 $ COMMUNITY ACTION PROGRAM FUND Community Action Program WildFire - SNAP Miscellaneous Revenues $ $ 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 * 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 CAPITAL PROJECTS FUND County CDBG Maricopa County Funds FCMCD Fed CPF SRP Aesthetic Funds $ $ Total capital projects funds $ - 383,600 212,536 1,374,344 1,364,119 3,334,599 $ $ $ $ $ $ $ 3,334,599 $ - 443,914 430,000 110,652 501,824 856,018 2,342,408 $ - $ $ $ $ $ $ 498,000 2,488,800 2,986,800 2,342,408 $ 2,986,800 * 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 $ - $ - $ - 6/23 Arizona Auditor General Schedule C Official City/Town Budget Forms Town of Guadalupe Revenues other than property taxes Fiscal Year 2026 Estimated revenues 2025 Source of revenues Enterprise funds MERCADO FUND Mercado Rents Utilities Billed Patio Rentals Private Event MCSO Sec Reimbur $ Estimated revenues 2026 Actual revenues* 2025 140,400 $ 33,978 35,861 20,000 230,238 $ 154,096 $ 32,701 11,402 8,500 206,699 $ 157,200 33,600 20,000 20,000 230,800 $ 82,000 $ 500 36,182 81,315 $ 20,000 82,000 20,000 $ 118,682 $ 101,315 $ 102,000 $ $ 378,659 $ 27,600 700 406,959 $ 375,072 $ 29,796 600 405,468 $ 375,000 30,000 600 405,600 Total enterprise funds $ 755,880 $ 713,482 $ 738,400 $ SEWER FUND Sewer User Fees Miscellaneous Revenues Investment Earnings REFUSE FUND 4730 Refuse Fees RAD Revenue Sharing Refuse Truck Reservations * 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 $ - $ 13,286,575 $ - $ 11,395,403 $ 12,014,489 * 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 2026 Other financing 2026 Sources (Uses) Fund General Fund Transfer To CAP $ Transfer To Capital Projects Transfer to HURF Transfer To LTAF Transfer To Senior Center Transfer from Capital Funds Transfer from Grant 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 To General Fund from Grant Fund Total special revenue funds $ $ Interfund transfers 2026 In (Out) $ 30,000 25,000 55,000 $ 58,530 245,000 31,075 41,947 175,795 $ 552,347 $ $ $ $ 41,947 31,075 175,795 58,530 $ $ $ 307,347 $ $ $ $ $ $ $ 25,000 25,000 Debt service funds $ Total debt service funds $ Capital projects funds From General Fund to Guadalupe Road Repaving $ From General Fund to HUD Sewer Project From General Fund to Cuarenta Lighting Project To General Fund Total capital projects funds $ $ $ 200,000 20,000 25,000 $ 30,000 $ $ 245,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Internal Service Funds $ $ $ $ $ $ $ Total all funds $ $ $ 30,000 Permanent funds $ Total permanent funds $ Enterprise funds $ Total enterprise funds $ Internal service funds 6/23 Arizona Auditor General Schedule D 607,347 $ 607,347 Official City/Town Budget Forms Town of Guadalupe Expenditures/expenses by fund Fiscal year 2026 Fund/Department Adopted budgeted expenditures/ expenses 2025 Expenditure/ expense adjustments approved 2025 Actual expenditures/ expenses* 2025 Budgeted expenditures/ expenses 2026 General Fund Mayor & Council $ Town Manager's Office Administration Finance Town Attorney Town Clerk Community Development Information Technology Building Maintenance Police Services Fire Department Cemetery Parks Library Contingency Total General Fund $ 64,818 292,034 221,370 251,892 150,100 121,031 444,941 164,010 207,852 2,577,300 2,268,064 33,932 212,981 10,765 150,000 7,171,089 $ $ 67,318 264,433 299,140 280,155 73,652 125,318 450,485 154,966 260,220 2,576,800 2,321,142 27,012 179,032 13,678 $ $ $ 7,093,351 $ Special revenue funds LTAF $ HURF Senior Center Community Action Program Grant Fund Total special revenue funds $ 56,211 506,360 338,655 283,643 2,257,023 3,441,891 $ $ $ $ $ 49,491 422,371 361,381 242,819 1,261,617 2,337,679 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 64,329 350,584 298,603 234,234 150,000 113,988 473,894 161,620 277,899 2,345,975 2,267,498 27,397 228,354 15,335 150,000 7,159,711 55,344 448,821 359,919 239,030 1,007,090 2,110,204 Debt service funds $ Total debt service funds $ Capital projects funds CIP Fund $ Total capital projects funds $ 4,144,144 4,144,144 $ $ 1,487,238 1,487,238 $ $ 2,967,279 2,967,279 Permanent funds $ Total permanent funds $ Enterprise funds Mercado $ Sewer Refuse Total enterprise funds $ 292,155 96,498 464,668 853,321 $ $ 208,149 53,523 484,589 746,261 $ $ 264,374 80,926 488,522 833,822 $ $ $ 13,071,016 Internal service funds $ Total internal service funds $ Total all funds $ 15,610,445 11,664,529 * 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 2026 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/ expenses Expenditure/ expense adjustments approved Actual expenditures/ expenses* Budgeted expenditures/ expenses 2025 2025 2025 2026 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ List department: General Fund $ Department total $ 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 2026 Fund Full-time equivalent (FTE) Employee salaries and hourly costs Retirement costs 2026 2026 2026 Healthcare costs Other benefit costs Total estimated personnel compensation 2026 2026 2026 General Fund 17.26 $ 1,863,506 $ 442,685 $ 147,447 $ 219,931 $ 2,673,569 Special revenue funds LTAF Fund HURF Fund Senior Center Fund CAP Fund/Grant Fund 0.83 2.71 2.92 2.47 $ 32,009 $ 157,354 154,678 209,105 3,841 $ 13,666 18,562 15,372 2,106 $ 20,118 18,925 34,239 2,822 $ 24,435 14,581 18,345 8.92 $ 553,146 $ 51,441 $ 75,388 $ 60,183 $ 40,778 215,573 206,746 277,061 740,158 - $ $ - $ $ - $ $ - $ $ - $ $ - - $ $ - $ $ - $ $ - $ $ - $ $ - - $ $ - $ $ - $ $ - $ $ - $ $ - 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 Mercado Fund Sewer Fund Refuse Fund Total enterprise funds 1.96 0.25 0.50 2.71 $ $ 77,717 $ 37,187 23,695 138,599 $ $ $ - $ 2,555,251 $ 6,184 $ 3,858 2,843 12,885 $ 16,349 $ 4,810 6,285 27,444 $ 7,914 $ 3,171 2,074 13,159 $ 108,164 49,026 34,897 192,087 Internal service funds Total internal service fund Total all funds 28.90 $ $ - $ $ 507,011 $ - $ $ 250,279 $ - $ $ 293,273 $ 3,605,814 * 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 and reserve fire fighters, 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