[PAGE 1] AGENDA AGENDA OF THE WORK SESSIONS OF THE MAYOR AND COUNCILOF THE CITY OF BISBEE COUNTY OF COCHISE, STATE OF ARIZONA, THAT WILL BE HELD FROM MONDAY, APRIL 13, 2026, TRHOURGH THURSDAY, APRIL 16, 2026, STARTING AT 5:30PM AT THE COUNCIL CHAMBERS LOCATED AT 118 ARIZONA STREET, BISBEE, ARIZONA. THE MEETING WAS CALLED TO ORDER BY ___________________ AT ___________. ROLL CALL COUNCIL Councilmember Karen Schumacher, Ward I Councilmember Peter Skinner, Ward II Councilmember Trish Damon, Ward III Mayor Ken Budge Councilmember Anna Cline, Ward III, Mayor Pro Tempore Councilmember Mel Sowid, Ward II Councilmember Lori Reynolds, Ward I STAFF Ashlee Coronado, Interim City Manager/City Clerk Keri Bagley, Finance Director Bridgette Kantner, Personnel Director Matthew Gurney, Public Works Director Logan Dodd, Operations Manager Tim Cox, Police Chief Jim Richardson, Fire Chief CITY ATTORNEY Joseph Estes THE FOLLOWING ITEM WILL BE DISCUSSED AND/OR CONSIDERED AT THESE MEETINGS: 1. Presentation and Discussion of the Proposed Tentative Budget for Fiscal Year 2026-2027 and Possible Direction to staff for changes to be made prior to formal approval. Ashlee Coronado, Interim City Manager Keri Bagley, Finance Director ADJOURNMENT: Pursuant to A.R.S.§ 38-431.02(H), The public will have physical access to Council Chambers 20 minutes before the meeting is scheduled to begin. Individuals with hearing disabilities can contact the City Clerk’s Office (520) 432-6012 to request an Assisted Listening Device, at least 24 hours before the meeting. Anyone needing special accommodation to attend this meeting should contact Ashlee Coronado at (520) 432-6012 at least twenty-four hours before the meeting. Public documents referred to herein may be viewed during regular business hours at the City Clerk’s Office at 76 Erie Street, Bisbee. Pursuant to A.R.S.§ 38-431.03(A)(3), the Council may vote to enter executive session at any point during this meeting for discussion or consultation for legal advice with its attorney(s), who may appear telephonically. [PAGE 2] : 1 I AGENDA ITEM NUMBER MAYOR & COUNCIL BUDGET WORK SESSIONS MONDAY, APRIL 13, 2026, THROUGH THURSDAY, APRIL 16, 2026 DAT E ACTION SUBMITTED: _A ..___ril� 6, -202-5 --------- PRESENTATION, DISCUSSION AND DIRECTION SUBJECT: PRESENTATION AND DISCUSSION OF THE PROPOSED TENTATIVE BUDGET FOR FISCAL YEAR 2026-2027 AND POSSIBLE DIRECTION TO STAFF FOR CHANGES TO BE MADE PRIOR TO FORMAL APPROVAL. FROM: Ashlee Coronado, Interim City Manager Keri Bagley, Finance Director RECOMMENDATION: DISCUSSION I DIRECTION PROPOSED MOTION: WORK SESSIONS ONLY DISCUSSION: The proposed Tentative Budget for Fiscal Year 2026-2027 will be presented and discussed during these Work Sessions. Mayor and Council may direct any amendments they would like to see included in the Tentative Budget that will be approved on May 5, 2026. The Tentative Budget will then be subject to public notice and hearing before the Final Budget is adopted in June. The Tentative Budget establishes the maximum expenditure limit for the Final Budget but may still be modified prior to the final adoption of the Budget. FISCAL IMPACT: NIA DEPARTMENT LINE-ITEM ACCOUNT: NIA BALANCE IN LINE ITEM IF APPROVED: NIA l;JJli '� Prepared by: � Reviewed by: __.__��� ......A l �M.�_,,�Q/l�M........... rzk �-�� __.'b' N"Williams, Ashlee Coronado, Deputy City Clerk Interim City Manager [PAGE 3] DRAFT BUDGET FISCAL YEAR 2027 July 1, 2026 – June 30, 2027 Presented April 13th, 2026 [PAGE 4] TABLE OF CONTENTS GENERAL FUND ....................................................................................................... 1 GENERAL FUND REVENUE ......................................................................................................................... 6 MAYOR & COUNCIL ................................................................................................................................... 8 CITY MANAGER ........................................................................................................................................ 10 FINANCE .................................................................................................................................................. 12 CITY CLERK ............................................................................................................................................... 14 COMMUNITY DEVELOPMENT .................................................................................................................. 16 ADMINISTRATION & GENERAL GOVERNMENT ........................................................................................ 18 PERSONNEL ............................................................................................................................................. 20 LEGAL SERVICES ....................................................................................................................................... 22 WATER SYSTEMS ..................................................................................................................................... 24 INFORMATION SYSTEMS ......................................................................................................................... 26 POLICE DEPARTMENT .............................................................................................................................. 28 FIRE DEPARTMENT .................................................................................................................................. 31 CITY MAGISTRATE .................................................................................................................................... 35 CEMETERY ............................................................................................................................................... 37 BUILDING MAINTENANCE ....................................................................................................................... 39 PUBLIC WORKS ADMINISTRATION........................................................................................................... 41 PUBLIC WORKS GARAGE .......................................................................................................................... 43 BUILDING INSPECTOR .............................................................................................................................. 45 PARKS ...................................................................................................................................................... 47 SWIMMING POOL .................................................................................................................................... 49 COPPER QUEEN LIBRARY ......................................................................................................................... 51 SENIOR CENTER ....................................................................................................................................... 54 CONTINGENCY ......................................................................................................................................... 56 SUMMARY OF REVENUES OVER EXPENSES – GENERAL FUND ................................................................ 57 [PAGE 5] OTHER FUNDS ....................................................................................................... 58 GOVERNMENT GRANTS ........................................................................................................................... 58 PUBLIC SAFETY FIRE GRANTS ................................................................................................................... 60 TRANSPORTATION GRANTS ..................................................................................................................... 62 CAMP NACO ............................................................................................................................................ 64 TOURISM/VISITOR CENTER ...................................................................................................................... 68 STREETS ................................................................................................................................................... 70 RICO FUND .............................................................................................................................................. 73 BISBEE ARTS COMMISSION...................................................................................................................... 75 HOUSING INITIATIVE ............................................................................................................................... 77 MISCELLANEOUS DONATIONS ................................................................................................................. 79 AIRPORT................................................................................................................................................... 81 POLICE SPECIAL REVENUE & GRANTS ...................................................................................................... 83 WASTEWATER ......................................................................................................................................... 85 SANITATION ............................................................................................................................................. 89 PUBLIC WORKS GRANTS .......................................................................................................................... 92 QUEEN MINE ........................................................................................................................................... 94 MISCELLANEOUS GRANTS ....................................................................................................................... 97 AMERICAN RESCUE PLAN ACT (ARPA) FUND ........................................................................................... 99 DEBT SERVICE FUND .............................................................................................................................. 101 DEBT SERVICE FUND – WASTEWATER TREATMENT PLANT ................................................................... 103 YOUTH FUND ......................................................................................................................................... 105 BISBEE BUS FUND .................................................................................................................................. 107 CAPITAL IMPROVEMENTS FUND ........................................................................................................... 110 SUMMARY OF REVENUES OVER EXPENSES – ALL FUNDS ...................................................................... 111 [PAGE 6] GENERAL FUND The General Fund consists of all the departments that are primarily supported through tax revenues and provide services for the benefit of City of Bisbee Residents such as Public Safety, the Library, City Parks, and the Public Pool. Additional income of the general fund comes from licenses & permits, charges for services, miscellaneous other income, and contributions and transfers. Transfers are the allocation of the costs of general services departments (City Manager, Finance, City Clerk, Admin & General Government, Personnel, Legal, Information Systems, Building Maintenance, and Garage) to all departments and funds that benefit from these services. Costs are allocated based on each department’s use of these services. Most of the General Fund revenue comes from taxes to include the “Intergovernmental” amount which is State Shared Income Tax revenue. Charges for services and transfers in from other funds make up most of the remainder. GENERAL FUND REVENUE 23% Taxes Licenses & Permits Intergovernmental 3% 51% Charges for Services 10% Miscellaneous Contributions & Transfers 10% 3% Page 1 [PAGE 7] GENERAL FUND REVENUE TRENDS 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 - FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 YE EST. Taxes Licenses & Permits Intergovernmental Charges for Services Miscellaneous Ideally revenue increases over time to keep up with increasing operational costs: The Sales Tax revenue has been increasing since FY18. The expected decrease in FY26 is the result of allocating more tax revenue to streets this fiscal year for some needed infrastructure repairs. That increase in Streets revenue can be viewed on page 70. Charges for Services revenue has seen only slight increases or decreases in revenue over the last five years. The main source of revenue in this category is Ambulance fees which accounts for over half of this revenue source. Intergovernmental revenue is the Income Tax allocated to municipalities throughout Arizona. The revenue increase from FY22 – FY23 was a temporary increase provided by the state to help ease the transition to the new 2.5% flat state income tax rate. Since then, the revenue has fluctuated each year by less than $70,000. Miscellaneous Income is revenue that does not fit into the other revenue categories such as interest income, grants, service reimbursements and auction revenue. Out of ordinary events such as the City Hall Fire insurance reimbursement and grants during the pandemic caused revenue spikes in FY18 and FY20. Licenses and Permits revenue has been increasing slightly each year. This graph reflects a $238,000 increase over the past ten years. Page 2 [PAGE 8] GENERAL FUND BALANCE 5,000,000.00 4,500,000.00 4,000,000.00 3,500,000.00 3,000,000.00 2,500,000.00 2,000,000.00 1,500,000.00 1,000,000.00 500,000.00 - FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 YE Est. The FY18 jump in fund balance was the insurance reimbursement for the City Hall Fire. In FY23 those funds were transferred to Capital Improvements to rebuild City Hall. In FY24 & FY25, $800,000 was moved to debt service reserves for the PSPRS Bond, $500,000 was moved to Public Safety Grants for a match on equipment and $500,000 was moved to Capital Improvements for city hall. The Fund Balance Reserve Policy requires the City to maintain a balance of at least $1.4 million in the General Fund. Currently the fund balance is about $2.5 million. GENERAL FUND REVENUE OVER EXPENSE 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 - Revenue Expense Page 3 [PAGE 9] GENERAL FUND EXPENDITURES BY SERVICE TYPE Community Development 5% Public Works 6% Culture/Recreation 6% Public Safety 61% Administration 22% Above is a breakdown of General Fund Expenditures by Service Type. As shown here, Public Safety Police and Fire expenses account for 61% of the General Fund’s cost. About 25% of this can be attributed to the Public Safety Retirement System (PSPRS) expense, both current and payment towards the bond debt used to pay down the PSPRS unfunded liability. Administration is made up of several departments including Mayor & Council, City Manager, Finance, City Clerk, Administration & General Government, Personnel, Legal Services, IT, City Magistrate and Contingency. Cultural and Recreational departments include Parks, Pool, Library and Senior Center. Public works departments include the Water Systems (fire suppression), Cemetery, Building Maintenance, Public Works Administration, and the Garage. Community Development is made up of the Building Inspectors, City Planners, and funding for the City’s Animal Shelter. Page 4 [PAGE 10] PENSION EXPENSE PSPRS Police PSPRS Fire ASRS 1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 - The Police and Fire PSPRS expense has fluctuated over the years caused by staffing changes and the volatility of the PSPRS unfunded contribution rates but overall, this expense has continued to rise. The City paid off the PSPRS unfunded liability through a bond in FY2022. This is expected to stabilize the contribution rate, and the bond payments are scheduled for the next 24 years. In FY23 through FY27 the payments increase each year then in FY28 the annual payment is $1.6 million and stays in that range through the remainder of the bond. This is anticipated to moderate these extreme fluctuations. A steady rise in ASRS expense would be expected each year with cost of living and other salary increases but expenses stayed flat or sometimes dropped each year due to the environment at the time that did not allow regular pay increases and often saw staffing decreases due to attrition or other reductions. Since FY24 there have been some new positions created and some positions filled that were vacant for years. There has also been regular cost of living increases which has increased the ASRS expense. Page 5 [PAGE 11] FY26-27 DRAFT BUDGET GENERAL FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED TAXES 10-31-10000 CITY SALES TAX 2,848,090 2,745,473 3,000,000 2,514,129 2,800,000 10-31-20200 STATE SALES TAX 756,667 732,907 769,800 765,041 745,149 10-31-24000 VEHICLE LICENSE TAX 294,849 315,060 331,209 312,759 336,539 10-31-24500 PROPERTY TAX 1,270,850 1,273,695 1,430,821 1,430,000 1,472,354 TOTAL TAXES: 5,170,456 5,067,135 5,531,830 5,021,928 5,354,042 LICENSES & PERMITS 10-32-10400 BUILDING/SIGN PERMITS 130,539 190,703 150,000 229,776 180,000 10-32-10401 CODE VIOLATION FINES 9,156 18,283 16,500 9,590 15,000 10-32-10403 HOT WORK PERMIT 450 225 300 375 300 10-32-10404 BURN PERMIT 25 25 50 50 50 10-32-10600 BUSINESS LICENSES 85,058 83,709 85,000 85,523 85,000 10-32-10640 LIQUOR LICENSES 750 3,250 1,000 1,250 1,500 10-32-10650 SPECIAL EVENT LICENSES 4,412 6,676 6,000 6,000 6,500 10-32-10800 DOG LICENSE FEES/IMPOUND FEES 400 630 500 450 550 TOTAL LICENSES & PERMITS: 230,791 303,502 259,350 333,015 288,900 INTERGOVERNMENTAL 10-33-20100 URBAN REVENUE SHARING 1,327,078 1,062,363 993,711 1,028,809 1,043,329 TOTAL INTERGOVERNMENTAL: 1,327,078 1,062,363 993,711 1,028,809 1,043,329 CHARGES FOR SERVICES 10-34-10100 PLANNING/ZONING APPLICATIONS 14,507 15,445 14,000 15,862 15,000 10-34-10120 PLAN EXAMINATION FEE 23,848 46,858 20,000 22,640 20,000 10-34-10300 LIBRARY FEES 9,185 11,467 8,600 9,316 11,000 10-34-10400 FIRE INSPECTION-INITIAL 1,275 975 2,000 0 0 10-34-10401 FIRE INSPECTION-RENEWAL/ANNUAL 1,975 1,475 5,000 350 500 10-34-10402 FIRE INSP. FOLLOW-UP COMPLIANCE 75 0 500 0 0 10-34-10501 CEMETERY PLOT FEES 12,800 8,020 8,000 12,975 9,000 10-34-10510 CEMETERY MAINTENANCE FEES 3,619 4,100 3,000 3,000 3,500 10-34-10700 PUBLIC COPY FEES 1,571 822 1,000 733 1,000 10-34-10702 CITY CLERK CLERICAL FEES 10 153 50 50 50 10-34-10862 VEHICLE IMPOUND FEES 42,954 17,325 25,000 20,709 22,000 10-34-10870 TOWING FEES 21,976 11,300 15,000 13,045 13,000 10-34-10880 PARKS USE PERMIT 6,402 6,214 7,000 6,080 6,500 10-34-10881 PARK PERMIT - UTILITY USE 0 0 0 75 0 10-34-10882 VENDOR FEES 527 108 0 207 0 10-34-11500 FRANCHISE FEES 233,747 226,366 200,000 225,000 225,000 10-34-15500 POOL ADMISSIONS 9,376 16,278 9,500 14,000 10,000 10-34-40066 AMBULANCE FEES 649,716 692,335 650,000 654,506 670,000 10-34-40067 WILDLAND FIRE SERVICES 3,324 40,851 50,000 3,600 15,000 10-34-40069 FD OUT OF CITY SERVICES 5,749 4,242 0 0 0 10-34-40071 NEW CONSTRUC. PLAN REVIEW-FIRE 4,506 1,350 2,100 0 0 10-34-40072 CONST. PERMITS/PLAN REV. FIRE 150 0 0 0 0 10-34-40075 BUILDING PLAN REVIEW-FIRE 150 0 0 0 0 TOTAL CHARGES FOR SERVICES: 1,047,442 1,105,685 1,020,750 1,002,149 1,021,550 FINES & FORFEITURES 10-35-10502 MUNICIPAL COURT FINES 5,032 1,019 100 3,310 100 10-35-10511 MAIN ST. FIRE REIMBURSEMENT 0 5,500 6,000 6,000 6,000 TOTAL FINES & FORFEITURES: 5,032 6,519 6,100 9,310 6,100 Page 6 [PAGE 12] FY26-27 DRAFT BUDGET ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED MISCELLANEOUS 10-36-11062 SERVICE REIMB - POLICE DEPT 1,930 200 1,000 2,575 2,500 10-36-11063 POLICE VEHICLE USE FEES 5,635 2,810 1,000 1,729 2,000 10-36-11064 SERVICE REIMB - FIRE DEPT 510 0 500 765 500 10-36-11087 INSURANCE REIMBURSEMENTS 800 8,903 100,000 7,642 10,000 10-36-11090 DEMA REIMBURSERMENT 4,125 0 0 16,477 0 10-36-11600 OVER/SHORT (21) 20 0 0 0 10-36-13500 RENTAL INCOME 62,028 59,815 59,815 59,815 59,815 10-36-13597 CITY AUCTION FUNDS 4,259 8,438 5,000 7,600 7,500 10-36-14062 POLICE SMART & SAFE AZ FUND 27,683 36,599 35,000 35,650 35,600 10-36-14064 FIRE SMART & SAFE AZ FUND 38,757 47,860 46,000 53,476 53,500 10-36-21000 INTEREST EARNED 248,558 229,629 180,000 139,566 100,000 10-36-21001 RETURNED CHECK FEES 0 30 0 0 0 10-36-50000 UNASSIGNED REVENUES 0 0 0 0 0 10-36-54000 SEWER LINE WARRANTY-ROYALTY 684 836 700 635 700 10-36-54000 EV CHARGING STATIONS 1,608 0 0 0 0 TOTAL MISCELLANEOUS: 396,556 395,140 429,015 325,930 272,115 CONTRIBUTIONS & TRANSFERS 10-38-40000 DONATIONS - MISC 0 100 100 0 0 10-38-40080 DONATIONS - RECREATIONAL 0 435 0 0 0 10-38-40087 DONATIONS - SHELTER 0 100 0 0 0 10-38-40088 DONATIONS - POLICE DEPT 5 200 0 0 0 10-38-40089 DONATIONS - POOL 0 0 0 0 0 10-38-40090 DONATIONS - FIRE DEPT 627 0 0 0 0 10-38-40091 DONATIONS - LIBRARY 140 0 0 0 0 10-38-51000 USE OF RESERVES 0 0 293,432 0 247,040 10-38-99998 GF INTERNAL SERVICES 1,682,245 1,880,563 1,972,190 1,977,443 1,972,012 10-38-99999 OTHER REVENUE & TRANSFERS 0 908 0 0 200,000 TOTAL CONTRIBUTIONS & TRANSFERS: 1,683,016 1,882,306 2,265,722 1,977,443 2,419,052 DEBT PROCEEDS 10-39-99999 DEBT PROCEEDS 25,243 0 0 0 0 TOTAL DEBT PROCEEDS: 25,243 0 0 0 0 TOTAL GENERAL FUND REVENUE: 9,885,614 9,822,650 10,506,478 9,698,583 10,405,088 Page 7 [PAGE 13] MAYOR & COUNCIL The Mayor and Council, acting as the legislative body, enact local legislation, adopt budgets, determine policies, and appoint the City Manager and other officers deemed necessary for the orderly government and administration of the affairs of the City. Current Mayor and Council: • Mayor Ken Budge • Ward I Council Member Karen Schumacher • Ward I Council Member Lori Reynolds • Ward II Council Member Melhem Sowid • Ward II Council Member Pete Skinner • Ward III Council Member Anna Cline • Ward III Council Member Patricia Damon Council Sessions are held on the 1st and 3rd Tuesday of each month, with Special Sessions and Work Sessions held on an “as needed” basis. Mayor & Council Budget vs. Actual Budget Actual 70,000 60,000 50,000 40,000 30,000 20,000 10,000 - Page 8 [PAGE 14] FY26-27 DRAFT BUDGET MAYOR & COUNCIL ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-50-11000 SALARIES - GENERAL 19,000 19,400 19,200 18,900 19,200 10-50-11100 F.I.C.A. 1,178 1,203 1,190 1,172 1,190 10-50-11200 MEDICARE 276 281 278 274 278 10-50-11700 WORKERS COMPENSATION 48 50 47 50 47 MAYOR & COUNCIL PERSONNEL EXPENSE: 20,502 20,934 20,715 20,396 20,715 10-50-13100 BUSINESS TRAVEL (322) 2,590 2,000 4,196 5,000 10-50-13400 EDUCATION & TRAINING 2,365 2,775 3,000 0 3,000 10-50-13500 SUBSCRIPTIONS & DUES 7,299 7,680 7,680 7,671 8,024 10-50-37000 FIREWORKS INSURANCE 132 3,738 4,000 2,000 2,000 10-50-41500 OFFICE SUPPLIES 0 222 0 0 0 10-50-43000 FOURTH OF JULY FIREWORKS 0 10,000 8,000 10,850 10,850 10-50-43500 POSTAGE 0 0 50 0 50 10-50-46000 OPERATIONAL EXPENSES 407 1,067 3,000 2,500 3,000 10-50-99998 GF INTERNAL SERVICES 3,734 5,093 5,883 5,883 6,314 TOTAL MAYOR & COUNCIL EXPENSE: 34,118 54,099 54,328 53,496 58,953 Page 9 [PAGE 15] CITY MANAGER The City of Bisbee operates under a Council-Manager form of government. The Mayor and Council appoint the City Manager. The City Manager is responsible for the day-to-day operations of all city government functions under policy direction from the Mayor and City Council. The Mayor and Council, acting as the legislative body, determine City policy. The City Manager proposes new policies and implements and administers policies adopted by the City Council. The City Manager is also responsible for the administration of the City operating budget once approved by the Mayor and Council. In addition to the Charter responsibilities, the City Manager serves the community and the region by participating with various agencies and groups. City Manager Budget vs. Actual Budget Actual 250,000 200,000 150,000 100,000 50,000 - Page 10 [PAGE 16] FY26-27 DRAFT BUDGET CITY MANAGER ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-51-11000 SALARIES - GENERAL 116,226 125,601 135,000 123,047 125,000 10-51-11100 F.I.C.A. 7,289 7,840 8,370 7,675 7,750 10-51-11200 MEDICARE 1,705 1,834 1,958 1,795 1,812 10-51-11300 A.S.R.S. 0 0 16,200 5,132 14,975 10-51-11301 A.S.R.S. - ALT CONTRIBUTION 11,750 12,872 0 6,610 0 10-51-11500 MEDICAL INSURANCE 0 0 7,216 2,406 7,577 10-51-11501 STANDARD DISABILITY INSURANCE 247 269 269 234 269 10-51-11505 DEFERRED COMP 840 840 840 747 840 10-51-11510 DENTAL INSURANCE 737 737 737 655 737 10-51-11600 LIFE INSURANCE 82 82 126 69 126 10-51-11700 WORKERS COMPENSATION 293 315 334 328 309 CITY MANAGER PERSONNEL EXPENSE: 139,168 150,390 171,050 148,698 159,395 10-51-13100 BUSINESS TRAVEL 2,329 2,055 2,000 1,500 2,000 10-51-13400 EDUCATION & TRAINING 1,880 1,660 1,500 500 1,500 10-51-13500 SUBSCRIPTIONS & DUES 242 0 600 325 600 10-51-24000 PHONES 611 561 650 612 650 10-51-41500 OFFICE SUPPLIES 0 30 0 0 0 10-51-42030 BOOKS & REFERENCE MATERIALS 0 0 0 0 0 10-51-42050 NON CAP ADMIN EQUIP/FURN 0 0 500 0 500 10-51-43500 POSTAGE 0 5 50 0 50 10-51-46000 OPERATIONAL EXPENSES 912 407 5,000 727 4,000 10-51-99998 GF INTERNAL SERVICES 14,475 17,492 22,066 22,066 20,236 TOTAL CITY MANAGER EXPENSE: 159,617 172,599 203,416 174,428 188,931 Page 11 [PAGE 17] FINANCE The Finance Department provides fiscal oversight, payroll, accounts receivable, accounts payable, bookkeeping, and internal audit services for the city. Adherence to procurement and other City policies, compliance with state statutes, ensuring accurate recording of all transactions and completing all fiscal year-end close-out activities to obtain a clean audit is a priority of the department. The department also plays a vital role working with the City Manager on the preparation, implementation, and oversight of the Annual Budget. The department provides utility billing and collection services for the Sanitation and Wastewater Funds with staff dedicated to monitoring and collecting delinquent sewer and garbage accounts. Other duties include business license processing, ambulance payment processing and assisting with grant management and reimbursements. Finance consists of five full-time employees: • Finance Director • Accountant/Collections • Accountant/Payroll • Accounts Receivable Clerk • Accounts Payable Clerk Finance Budget vs. Actual Budget Actual 700,000 600,000 500,000 400,000 300,000 200,000 100,000 - Page 12 [PAGE 18] FY26-27 DRAFT BUDGET FINANCE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-52-11000 SALARIES - GENERAL 252,830 262,795 271,440 275,000 278,056 10-52-11001 OVERTIME - GENERAL 124 0 500 0 0 10-52-11100 F.I.C.A. 15,269 15,561 16,860 17,113 17,239 10-52-11200 MEDICARE 3,571 3,639 3,943 4,002 4,032 10-52-11300 A.S.R.S. 31,087 32,227 32,631 34,005 33,311 10-52-11500 MEDICAL INSURANCE 28,012 28,263 36,081 36,081 37,885 10-52-11501 STANDARD DISABILITY INSURANCE 1,070 1,197 1,233 1,207 1,346 10-52-11502 MEDICAL INS DEPENDENT SUPPL. 3,362 4,782 4,782 3,316 3,482 10-52-11505 DEFERRED COMP 4,200 4,130 4,200 4,200 4,200 10-52-11510 DENTAL INSURANCE 3,583 3,311 3,683 3,217 3,217 10-52-11600 LIFE INSURANCE 630 620 630 630 630 10-52-11700 WORKERS COMPENSATION 641 659 672 756 687 FINANCE PERSONNEL EXPENSE: 344,380 357,185 376,655 379,527 384,085 10-52-12500 RECRUITMENT/EMPLOYEE TESTING 0 7 0 0 0 10-52-13100 BUSINESS TRAVEL 0 0 1,000 0 1,000 10-52-13400 EDUCATION & TRAINING 0 75 2,000 0 2,000 10-52-13500 SUBSCRIPTIONS & DUES 170 170 200 170 200 10-52-31200 AUDITING & ACCOUNTING 41,000 42,500 45,320 44,000 46,680 10-52-34000 CONTRACT SERVICES 47,924 48,982 52,200 47,906 42,300 10-52-41500 OFFICE SUPPLIES 1,740 977 0 0 0 10-52-42000 ADMIN SPECIAL SUPPLIES 1,066 950 1,000 283 1,000 10-52-42030 BOOKS & REFERENCE MATERIALS 375 750 1,000 750 1,000 10-52-42040 ADVERTISING 3,954 3,646 4,000 3,800 4,000 10-52-42050 NON CAP ADMIN EQUIP/FURN 1,015 887 1,500 500 1,000 10-52-43100 FEES- FUND MANAGEMENT 10,112 11,359 11,500 14,497 15,000 10-52-43110 CREDIT CARD FEES 20,663 21,405 22,000 26,942 5,000 10-52-43120 OTHER FEES 27 68 200 27 200 10-52-43500 POSTAGE & METER TAPES 2,335 1,875 2,500 2,399 2,600 10-52-46000 OPERATIONAL EXPENSES 0 36 1,000 51 500 10-52-99085 TRANSFER TO DEBT SERVICE 1,000 1,000 1,000 1,000 1,000 10-52-99998 GF INTERNAL SERVICES 45,528 54,350 63,766 63,766 60,887 TOTAL FINANCE EXPENSE: 521,290 546,222 586,841 585,618 568,452 Page 13 [PAGE 19] CITY CLERK The City Clerk’s Office is responsible to the Mayor and Council, serves as the repository for all City records and correspondence, and maintains and monitors the recordkeeping and filing of City documents. The Clerk’s Office maintains, updates, and monitors the Laser Fiche Documents Imaging System which allows public and City staff access. The City Clerk staff provides administrative support for twenty-one (21) Boards and Commissions of the City, and administers support to the Council, City staff and the public. In addition to the responsibilities indicated above, other duties consist of preparing and processing correspondence, advertisements, bid proposals, public notices, Agenda Packets and back up material for meetings, Action Agendas and Minutes. Other services provided by the City Clerk’s Office include website management, processing telephone calls and daily mail, administering the oath of office, scheduling meetings for staff, and ensuring video equipment and recording system for meetings are operational. The City Clerk serves as Chief Election Officer for the City of Bisbee and is responsible for managing the City of Bisbee elections. The City Clerk Department consists of two full-time employees: • City Clerk • Deputy City Clerk City Clerk Budget vs. Actual Budget Actual 250,000 200,000 150,000 100,000 50,000 - Page 14 [PAGE 20] FY26-27 DRAFT BUDGET CITY CLERK ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-53-11000 SALARIES - GENERAL 123,795 128,554 131,248 136,021 131,248 10-53-11100 F.I.C.A. 7,731 8,026 8,137 8,495 8,137 10-53-11200 MEDICARE 1,808 1,877 1,903 1,987 1,903 10-53-11300 A.S.R.S. 15,235 15,766 15,750 16,322 15,724 10-53-11500 MEDICAL INSURANCE 7,003 7,216 7,216 4,811 7,577 10-53-11501 STANDARD DISABILITY INSURANCE 466 505 508 442 538 10-53-11505 DEFERRED COMP 1,680 1,680 1,680 1,400 1,680 10-53-11510 DENTAL INSURANCE 737 737 737 491 737 10-53-11600 LIFE INSURANCE 252 252 252 210 252 10-53-11700 WORKERS COMPENSATION 284 323 324 363 324 CITY CLERK PERSONNEL EXPENSE: 158,991 164,936 167,755 170,543 168,120 10-53-13100 BUSINESS TRAVEL 621 739 2,500 2,176 2,500 10-53-13400 EDUCATION & TRAINING 2,505 2,375 2,500 2,883 3,000 10-53-13500 SUBSCRIPTIONS & DUES 675 495 700 495 920 10-53-24000 PHONES 443 441 450 443 450 10-53-34000 CONTRACT SERVICES 1,281 1,346 1,400 1,354 2,555 10-53-41500 OFFICE SUPPLIES 703 788 0 0 0 10-53-42040 ADVERTISING 4,230 1,664 4,000 1,700 4,000 10-53-42050 NON CAP ADMIN EQUIP/FURN 3,745 1,374 2,500 200 2,500 10-53-43500 POSTAGE 166 190 200 18 200 10-53-46000 OPERATIONAL EXPENSES 0 1,431 1,000 1,900 1,000 10-53-46531 ELECTION EXPENSE 0 3,074 8,000 0 10,000 10-53-99998 GF INTERNAL SERVICES 17,047 20,606 23,239 23,239 23,421 TOTAL CITY CLERK EXPENSES: 190,406 199,459 214,244 204,950 218,666 Page 15 [PAGE 21] COMMUNITY DEVELOPMENT The Community Development Department provides various services including planning and zoning, design review board oversite, managing the Workforce Housing Program, applying for and managing grants related to housing and rehabilitation of properties and infrastructure along with other general planning related duties. This department is also used to record the costs of the Animal Shelter operated by the Friends of the Bisbee Animal Shelter. The Community Development Department consists of 1 Full-time and 1 Part-time Planner. Community Development Budget vs. Actual Budget Actual 350,000 300,000 250,000 200,000 150,000 100,000 50,000 - Page 16 [PAGE 22] FY26-27 DRAFT BUDGET COMMUNITY DEVELOPMENT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-54-11000 SALARIES - GENERAL 40,642 51,883 52,645 54,670 52,645 10-54-11001 OVERTIME - GENERAL 0 184 2,400 0 0 10-54-11050 SALARIES - PART TIME 46,998 51,686 44,363 58,275 44,363 10-54-11100 F.I.C.A. 5,473 6,434 6,163 6,915 6,014 10-54-11200 MEDICARE 1,280 1,505 1,441 1,617 1,407 10-54-11300 A.S.R.S. 4,982 6,335 11,929 6,560 6,307 10-54-11500 MEDICAL INSURANCE 5,252 7,216 7,216 7,216 7,577 10-54-11501 STANDARD DISABILITY INSURANCE 202 269 269 269 269 10-54-11505 DEFERRED COMP 630 840 840 840 840 10-54-11510 DENTAL INSURANCE 203 270 270 270 270 10-54-11600 LIFE INSURANCE 95 126 126 126 126 10-54-11700 WORKERS COMPENSATION 220 260 246 301 240 COMM. DEVELOPMENT PERSONNEL EXPENSE: 105,975 127,007 127,908 137,059 120,058 10-54-12500 RECRUITMENT/EMPLOYEE TESTING 16 0 0 0 0 10-54-13100 BUSINESS TRAVEL 2,454 1,705 1,000 1,606 2,500 10-54-13400 EDUCATION & TRAINING 2,176 1,250 2,000 841 1,500 10-54-13500 SUBSCRIPTIONS & DUES 0 0 2,000 0 0 10-54-21000 ELECTRIC - SHELTER 3,086 2,612 3,500 2,517 3,000 10-54-22000 WATER - SHELTER 1,065 1,448 1,200 946 1,250 10-54-22550 SEWER & GARBAGE - SHELTER 780 780 850 780 850 10-54-24000 PHONES-SHELTER 1,637 547 700 533 1,000 10-54-24001 INTERNET FEES - SHELTER 1,016 1,026 1,050 1,776 1,800 10-54-24050 PHONES-COMMUNITY DEVELOPMENT 0 1,115 1,200 970 1,200 10-54-31000 PROFESSIONAL FEES 0 0 9,000 2,787 5,000 10-54-34000 CONTRACT SERVICES 5,938 5,896 8,000 5,480 8,000 10-54-41500 OFFICE SUPPLIES 522 817 0 0 0 10-54-42020 PRINTING & REPRODUCTION 32 0 100 50 0 10-54-42030 BOOKS & REFERENCE MATERIALS 0 0 0 0 0 10-54-42040 ADVERTISING 1,548 2,709 2,500 1,074 3,800 10-54-42050 NON CAP ADMIN EQUIP/FURN 4,069 1,692 2,000 0 1,000 10-54-42060 INVENTORIED TOOLS 1,128 0 200 0 50 10-54-43500 POSTAGE 1,516 3,286 2,500 2,412 3,000 10-54-46000 OPERATIONAL EXPENSES 1,558 7,297 9,000 1,013 8,000 10-54-46500 VAD EXPENSE 0 5,606 15,000 0 10,000 10-54-46541 ECONOMIC DEVELOPMENT 2,064 600 2,500 0 2,000 10-54-46542 ANIMAL SHELTER EXPENSES 2,265 3,996 4,000 4,148 4,000 10-54-47000 FRIENDS OF THE SHELTER 86,000 86,000 91,000 91,000 91,000 10-54-61000 VEHICLE PARTS & LABOR 0 876 0 0 0 10-54-62003 GASOLINE 0 166 500 0 0 10-54-99085 TRANSFER TO DEBT SVC 0 2,438 0 2,750 2,750 10-54-99998 GF INTERNAL SERVICES 16,484 30,100 34,375 34,375 32,270 TOTAL COMM. DEVELOPMENT EXPENSE: 241,329 288,969 322,083 292,117 304,028 Page 17 [PAGE 23] ADMINISTRATION & GENERAL GOVERNMENT The Administration and General Government department accounts for the general operating expenses for City Hall such as utilities, telephone, supplies, and copier maintenance fees, as well as government-wide expenses such as liability insurance, postage, and special supplies. This fund also includes transfers to other departments as needed, such as the Bisbee Bus to provide the City’s required match contribution and to the Airport to cover revenue shortfalls. One full-time administrative assistant and one part-time executive assistant is budgeted to this department. Duties include assisting the City Manager, City Clerk, Fire Marshal, Building Inspector, and other departments as needed. Admin & General Govt Budget vs. Actual Budget Actual 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 - Page 18 [PAGE 24] FY26-27 DRAFT BUDGET ADMINISTRATION & GENERAL GOVERNMENT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-55-11000 SALARIES - GENERAL 35,213 37,658 39,000 41,600 41,600 10-55-11001 OVERTIME - GENERAL 0 0 0 225 0 10-55-11050 SALARIES - PART TIME 0 0 0 0 20,904 10-55-11100 F.I.C.A. 2,189 2,336 2,418 2,596 3,875 10-55-11200 MEDICARE 512 546 566 607 906 10-55-11300 A.S.R.S. 4,327 4,618 4,680 5,175 4,984 10-55-11500 MEDICAL INSURANCE 7,003 7,216 7,216 7,216 7,577 10-55-11501 STANDARD DISABILITY INSURANCE 186 223 203 198 269 10-55-11505 DEFERRED COMPENSATION 840 840 840 840 840 10-55-11510 DENTAL INSURANCE 1,289 737 737 655 737 10-55-11600 LIFE INSURANCE 126 126 126 126 126 10-55-11700 WORKERS COMPENSATION 89 95 96 115 155 ADMIN & GEN GOVT PERSONNEL EXPENSE: 51,776 54,394 55,882 59,353 81,973 10-55-13500 SUBSCRIPTIONS & MEMBERSHIPS 0 0 0 250 0 10-55-21000 ELECTRIC 12,959 13,398 15,000 16,160 16,000 10-55-22000 WATER 2,966 7,416 10,000 6,280 6,200 10-55-22550 SEWER AND GARBAGE SERV. 5,492 5,548 5,800 5,622 5,931 10-55-23000 GAS - UTILITY 2,669 1,490 2,500 591 590 10-55-24000 PHONES 10,460 9,469 10,000 7,128 10,000 10-55-24001 INTERNET ACCESS 2,140 2,626 5,700 1,121 1,200 10-55-24110 RENT/LEASE 897 898 1,500 887 900 10-55-31000 PROFESSIONAL FEES 2,787 3,079 3,100 0 0 10-55-34000 CONTRACT SERVICES 3,998 3,696 5,500 6,084 6,000 10-55-37000 PROPERTY, CASUALTY, LIABILITY 110,482 82,388 150,000 176,844 207,721 10-55-37100 INSURANCE CLAIMS & DEDUCTIBLES (5,306) 2,409 5,000 2,200 5,000 10-55-41500 OFFICE SUPPLIES 1,659 1,613 9,500 3,711 5,000 10-55-42030 BOOKS & REFERENCE MATERIALS 0 0 0 477 300 10-55-42040 ADVERTISING 525 815 300 300 300 10-55-42050 NON CAP ADMIN EQUIP/FURN 479 1,277 600 600 500 10-55-43500 POSTAGE 514 (876) 700 500 500 10-55-45300 CUSTODIAL SUPPLIES 33 0 0 0 0 10-55-46000 OPERATIONAL EXPENSES 8,774 7,054 3,500 9,404 8,000 10-55-91000 CAPITAL EXPENDITURES 25,243 0 0 0 0 10-55-99017 TRANSFER TO PUBLIC SAFETY GRANT 0 500,000 0 0 0 10-55-99021 TRANSFER TO STREETS 0 17,187 0 0 0 10-55-99050 TRANSFER TO AIRPORT 1,365 0 5,479 0 0 10-55-99085 TRANSFER TO DEBT SERVICE 2,174 5,400 3,150 3,150 3,144 10-55-99096 TRANSFER TO BISBEE BUS 61,518 96,769 66,882 66,882 54,403 10-55-99099 TRANSFER TO CAPITAL PROJECTS 0 551,730 0 0 0 10-55-99985 GF TRANS TO DSR-PENSION BOND 400,000 400,000 0 0 0 10-55-99990 TRANSFER-GRANT MATCH 0 0 0 0 0 10-55-99998 GF INTERNAL SERVICES 24,225 27,742 33,716 33,716 39,651 TOTAL ADMIN & GEN GOVT EXPENSE: 727,829 1,795,520 393,809 401,261 453,313 Page 19 [PAGE 25] PERSONNEL The Personnel Department, reporting to the City Manager, is responsible for administration of benefits and all personnel actions throughout the employment lifecycle. The Personnel Department ensures the City complies with employment related State and Federal laws, the City Charter, City Code, and the City Personnel Rules and Regulations. The Personnel Director serves as the Staff Liaison to the Civil Service Commission, the Employee Council, the Police and Fire Advisory Council, and the Public Safety Personnel Retirement System. This department consists of one full-time Personnel Director. Personnel Budget vs. Actual Budget Actual 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 - Page 20 [PAGE 26] FY26-27 DRAFT BUDGET PERSONNEL ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-56-11000 SALARIES - GENERAL 61,208 64,677 65,645 58,794 62,000 10-56-11050 SALARIES - PART TIME 4,994 13,580 20,904 15,628 0 10-56-11100 F.I.C.A. 4,157 4,903 5,366 4,467 3,844 10-56-11200 MEDICARE 972 1,147 1,255 1,045 899 10-56-11300 A.S.R.S. 7,643 7,894 10,386 6,817 7,428 10-56-11500 MEDICAL INSURANCE 0 0 0 1,804 7,577 10-56-11501 STANDARD DISABILITY INSURANCE 247 269 269 236 269 10-56-11505 DEFERRED COMP 840 840 840 735 840 10-56-11510 DENTAL INSURANCE 737 737 737 645 737 10-56-11600 LIFE INSURANCE 126 126 126 110 126 10-56-11700 WORKERS COMPENSATION 167 196 214 193 153 PERSONNEL EXPENSE: 81,091 94,367 105,742 90,473 83,873 10-56-12500 RECRUITMENT/EMPLOYEE TESTING 3,571 1,929 5,000 419 500 10-56-13100 BUSINESS TRAVEL 0 43 1,000 350 1,000 10-56-13400 EDUCATION & TRAINING 0 630 1,500 700 1,500 10-56-13500 SUBSCRIPTIONS & DUES 0 119 0 197 120 10-56-24000 PHONES 436 437 500 457 500 10-56-31000 PROFESSIONAL FEES 0 90 5,000 776 1,000 10-56-34000 CONTRACT SERVICES 17,692 4,868 20,000 9,765 10,000 10-56-41500 OFFICE SUPPLIES 257 482 0 0 0 10-56-42020 PRINTING & REPRODUCTION 65 117 250 0 250 10-56-42040 ADVERTISING 15 0 0 0 250 10-56-42050 NON CAP ADMIN EQUIP/FURN 430 718 500 0 500 10-56-43500 POSTAGE 27 60 50 19 50 10-56-46000 OPERATIONAL EXPENSES 258 676 500 1,877 1,000 10-56-99998 GF INTERNAL SERVICES 9,595 18,272 17,006 17,006 12,061 TOTAL PERSONNEL EXPENSE: 113,437 122,809 157,048 122,040 112,604 Page 21 [PAGE 27] LEGAL SERVICES The Mayor and City Council currently contracts for legal service with the Pierce Coleman PLLC Law Firm to provide legal counsel to the City Council and the City staff, pursue actions to enforce the City Code and legal obligations as requested by City Officials, represent the City in lawsuits, and work with designated outside counsel. The law firm assists in reviewing contracts, drafting ordinances, and finalizing resolutions for consideration by City Council, and provides staff support for various boards and commissions. Legal Budget vs. Actual Budget Actual 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 - Page 22 [PAGE 28] FY26-27 DRAFT BUDGET LEGAL SERVICES ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-57-31100 PROFESSIONAL FEES - LEGAL 439 214 10,000 5,000 10,000 10-57-34000 CONTRACT SERVICES 109,678 83,119 110,000 87,195 110,000 10-57-99998 GF INTERNAL SERVICES 13,984 16,458 14,572 14,572 14,395 TOTAL LEGAL SERVICES EXPENSE: 124,101 99,790 134,572 106,767 134,395 Page 23 [PAGE 29] WATER SYSTEMS This department is better known as the Old Bisbee Fire Suppression System. It consists of a large reservoir which gravity feeds water to the distribution and fire hydrant system in Old Bisbee and a pump house that feeds water to the reservoir from a well located in the Mule Gulch Channel. Upper Tombstone/West Boulevard are served by separate pumps which boost the pressure to assure ample firefighting water supply and pressure. Maintenance of this system is handled by Public Works. The expenditures of this department include expenses attendant to the system, and do not include personnel costs. A grant was awarded from DEMA to fund the engineering required to replace the current Old Bisbee Fire Suppression System with water supplied by Arizona Water Company’s water system. The City has applied for multiple additional grants to fund construction of this system but has so far been unsuccessful. Additional grants have been sought to fund new fire hydrants throughout Old Bisbee. If these grants are successful and once the projects are complete, this department will no longer be needed. Water Systems Budget vs. Actual Budget Actual 30,000 25,000 20,000 15,000 10,000 5,000 - Page 24 [PAGE 30] FY26-27 DRAFT BUDGET WATER SYSTEMS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-58-21000 ELECTRIC 4,279 6,107 5,000 6,043 6,200 10-58-34000 CONTRACT SERVICES 1,809 10,576 5,800 4,756 6,000 10-58-46000 OPERATIONAL EXPENSES 0 3,992 3,400 1,674 4,500 10-58-55000 EQUIPMENT REPAIR & MAINT 725 0 2,000 8,970 8,000 10-58-99998 GF INTERNAL SERVICES 1,080 1,262 1,967 1,967 2,963 TOTAL WATER SYSTEMS EXPENSE: 7,893 21,937 18,167 23,410 27,663 Page 25 [PAGE 31] INFORMATION SYSTEMS The Information Systems Department funds the purchase, maintenance, email, website hosting and consulting services for city-wide computer systems. The department does not fund any employees but provides for the services of an IT service contractor for city-wide computer systems. The department does not fund department specific hardware or software; those costs are recorded in each department’s expense. Information Systems Budget vs. Actual Budget Actual 140,000 120,000 100,000 80,000 60,000 40,000 20,000 - Page 26 [PAGE 32] FY26-27 DRAFT BUDGET INFORMATION SYSTEMS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-59-13500 SUBSCRIPTIONS & DUES 7,602 7,852 8,000 8,333 11,700 10-59-24001 INTERNET ACCESS 3,442 5,224 0 6,252 5,592 10-59-31000 PROFESSIONAL FEES 74,969 77,212 65,000 80,679 75,000 10-59-34000 CONTRACT SERVICES 0 0 3,000 0 3,000 10-59-46000 OPERATIONAL EXPENSES 1,090 1,628 1,500 0 1,500 10-59-55200 NON CAP EQUIP PURCHASES 3,511 19,243 5,000 1,721 5,000 10-59-99998 GF INTERNAL SERVICES 7,117 9,491 10,444 10,444 12,211 TOTAL INFORMATION SYSTEMS EXPENSE: 97,732 120,651 92,944 107,429 114,003 Page 27 [PAGE 33] POLICE DEPARTMENT The Bisbee Police Department serves and protects persons and property in the City of Bisbee. The department enforces City Ordinances, State and Federal laws, maintains the peace and order, protects life and property, and assists citizens in urgent situations. Bisbee Police Department officers and civilian employees carry out this mission diligently and courteously and take pride in their service. Under agreements with Cochise County, AZ DPS, D.E.A., U.S. Border Patrol, and surrounding Fire Districts, the department aids with service calls, maintains records of incidents, and provides reports to City, County, State, Federal jurisdictions, and courts. The Police Department is budgeted for 24 employees: • 1 Full-time Police Chief • 1 Full-time Deputy Police Chief • 3 Full-time Police Sergeants • 12 Full-time Police Officers (3 vacant) • 3 Part-time Police Officer-Reserve (2 vacant) • 1 Full-time Record Clerk • 1 Full-time Community Service Officer/Animal Control Officer • 1 Full-time Administrative Assistant • 1 Full-time Evidence Control Officer/Technician Police Budget vs. Actual Budget Actual 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 - Page 28 [PAGE 34] FY26-27 DRAFT BUDGET POLICE DEPARTMENT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-62-11000 SALARIES - GENERAL 799,695 972,910 1,097,739 1,091,524 1,015,903 10-62-11001 OVERTIME - GENERAL 76,096 92,422 123,461 115,326 111,371 10-62-11050 SALARIES - PART TIME 1,169 2,080 29,762 4,155 29,762 10-62-11100 F.I.C.A. 55,843 66,380 77,560 71,568 71,736 10-62-11200 MEDICARE 13,060 15,524 18,139 16,738 16,777 10-62-11300 A.S.R.S. 12,777 14,380 14,709 15,537 14,966 10-62-11301 A.S.R.S - ALT CONTRIBUTION 4,280 4,555 4,482 4,654 4,482 10-62-11400 A.P.S.P.R.S. 98,011 83,648 93,597 90,493 85,355 10-62-11500 MEDICAL INSURANCE 103,579 129,724 151,540 129,892 143,964 10-62-11501 STANDARD DISABILITY INSURANCE 6,266 7,737 9,400 8,103 8,421 10-62-11502 MEDICAL INS DEPENDENT SUPPL. 12,524 19,004 18,572 17,262 18,200 10-62-11505 DEFERRED COMP 13,230 15,400 17,640 15,966 15,960 10-62-11510 DENTAL INSURANCE 8,735 8,780 11,737 9,993 10,263 10-62-11600 LIFE INSURANCE 2,079 2,394 2,772 2,506 2,520 10-62-11700 WORKERS COMPENSATION 40,421 51,123 56,899 58,925 52,243 POLICE PERSONNEL EXPENSE: 1,247,765 1,486,061 1,728,009 1,652,643 1,601,923 Page 29 [PAGE 35] FY26-27 DRAFT BUDGET POLICE DEPARTMENT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-62-12300 UNIFORMS & CLOTHING 19,374 22,041 21,000 21,000 22,000 10-62-12500 RECRUITMENT/EMPLOYEE TESTING 4,074 1,935 2,500 665 2,500 10-62-12700 CANCER INS POLICY 500 650 700 700 700 10-62-13100 BUSINESS TRAVEL 5,662 7,455 8,000 10,558 8,000 10-62-13400 EDUCATION & TRAINING 12,807 11,595 13,500 3,402 13,500 10-62-13500 SUBSCRIPTIONS & MEMBERSHIPS 2,025 1,055 1,500 400 1,500 10-62-21000 ELECTRIC 13,047 12,513 13,600 11,886 13,600 10-62-22000 WATER 953 1,217 1,100 1,015 1,100 10-62-22550 SEWER AND GARBAGE SERV. 1,898 1,909 2,000 1,924 2,000 10-62-23000 GAS - UTILITY 3,598 1,847 1,000 1,466 1,500 10-62-24000 PHONES 9,829 19,961 18,000 18,921 19,000 10-62-24001 INTERNET ACCESS FEES 9,291 8,962 10,000 9,271 10,000 10-62-34000 CONTRACT SERVICES 150,146 169,350 170,000 170,000 170,000 10-62-34100 DOC WORKERS 1,542 1,416 1,600 1,820 2,640 10-62-36000 MAINTENANCE &SUPPORT AGREEMNTS 0 0 0 0 0 10-62-41500 OFFICE SUPPLIES 3,612 2,642 4,000 2,604 4,000 10-62-42030 BOOKS & REFERENCE MATERIALS 729 457 500 500 500 10-62-42050 NON CAP ADMIN EQUIP/FURN 2,050 1,671 2,000 1,000 2,000 10-62-42060 INVENTORIED TOOLS 0 88 200 0 200 10-62-43500 POSTAGE 2,525 559 600 380 600 10-62-45100 DISPOSABLE EQUIP & TOOLS 0 25 1,000 0 1,000 10-62-45200 SAFETY EQUIP & SUPPLIES 0 360 1,000 0 1,000 10-62-45300 CUSTODIAL SUPPLIES 1,258 1,435 2,000 1,555 2,000 10-62-46000 OPERATIONAL EXPENSES 31,589 13,692 18,000 10,242 18,000 10-62-46621 AMMUNITION 5,634 6,913 7,000 5,141 7,000 10-62-46623 CITY AUCTION EXPENSES 4 931 500 478 500 10-62-46624 MOVING, TOWING, STORAGE EXP 31,901 20,944 20,000 18,246 20,000 10-62-46626 ANIMAL CONTROL EXPENSE 281 96 1,000 83 1,000 10-62-50100 BLDG REPAIR & MAINT 0 0 500 0 0 10-62-55000 EQUIPMENT REPAIR & MAINT 721 5,337 5,000 750 5,000 10-62-55200 NON CAP EQUIP PURCHASES 6,519 4,542 3,000 1,500 3,000 10-62-61000 VEHICLE PARTS & LABOR 12,262 9,277 13,000 9,198 13,000 10-62-62002 TIRES 6,074 7,540 6,000 4,071 6,000 10-62-62003 GASOLINE 43,050 51,328 38,000 47,876 46,000 10-62-62004 DIESEL 0 0 0 157 0 10-62-91000 CAPITAL EXPENDITURES 39,895 48,063 65,000 26,251 30,000 10-62-99085 TRANS TO DEBT SERVICE 634,249 650,847 647,952 647,952 705,218 10-62-99998 GF INTERNAL SERVICES 248,476 293,608 265,802 265,802 243,607 TOTAL POLICE EXPENSE: 2,553,339 2,868,321 3,094,563 2,949,458 2,979,588 Page 30 [PAGE 36] FIRE DEPARTMENT The Fire Department is headed by the Fire Chief, who reports to the City Manager. The Fire Department has five basic functional responsibilities: Fire Suppression: includes residential, automobile, and urban/wildland interface fires. Bisbee Fire Department practices fast attack firefighting to minimize the risk to life, property, and the environment. Emergency Medical Services: are provided twenty-four hours a day by advanced life support personnel. Requests for medical aid constitute the majority of calls answered by the Fire Department. Fire Department paramedics and EMT’s respond to most medical calls within three minutes. Fire Prevention: is responsible for hazard abatement enforcement, approval of building plans, public education, environmental protection, and fire safety inspections. The small number of structure fires fought annually in the City is an indication of the prevention bureau’s efficacy. Training: of the Fire Department personnel is conducted in accordance with county, state, and federal standards. Firefighters, EMT’s and paramedics receive updates on advances in technology, and participate in continuing education. To control costs, training is conducted in- house whenever possible. Transfers: inter-facility transfer of patients to the hospital in Sierra Vista and other Cochise County area hospitals. Page 31 [PAGE 37] The Fire Department is budgeted for 24 employees: • 1 Full-time Fire Chief/Fire Marshal • 3 Full-time Fire Captain/Paramedics • 1 Full-time Fire Lieutenant/Paramedic • 2 Full-time Fire Lieutenant/EMTs • 2 Full-time Fire Fighter/Paramedics • 12 Full-time Firefighter/EMTs • 1 Full-time Fire Inspector • 2 Part-time paramedics (25 hours/week) Fire Budget vs. Actual Budget Actual 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 - Page 32 [PAGE 38] FY26-27 DRAFT BUDGET FIRE DEPARTMENT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-64-11000 SALARIES - GENERAL 1,018,812 1,141,666 1,206,390 1,306,943 1,221,882 10-64-11001 OVERTIME - GENERAL 140,316 162,926 195,878 153,381 170,996 10-64-11050 SALARIES - PART TIME 27,911 18,374 36,000 7,566 36,000 10-64-11100 F.I.C.A. 2,537 1,230 2,232 469 2,232 10-64-11200 MEDICARE 17,034 19,002 20,855 20,823 20,719 10-64-11300 A.S.R.S. 1,701 814 4,320 173 4,313 10-64-11400 A.P.S.P.R.S. 136,947 149,022 185,969 175,240 164,513 10-64-11500 MEDICAL INSURANCE 117,243 138,311 158,756 156,351 166,695 10-64-11501 STANDARD DISABILITY INSURANCE 8,502 10,085 10,771 10,387 10,771 10-64-11502 MEDICAL INS DEPENDENT SUPPL. 7,001 7,930 8,983 8,692 9,150 10-64-11505 DEFERRED COMP 16,038 17,461 18,480 18,200 18,480 10-64-11510 DENTAL INSURANCE 9,457 10,036 11,073 10,495 10,607 10-64-11600 LIFE INSURANCE 2,436 2,646 2,772 2,730 2,772 10-64-11700 WORKERS COMPENSATION 56,955 62,822 70,367 74,781 69,908 FIRE PERSONNEL EXPENSE: 1,562,888 1,742,324 1,932,846 1,946,231 1,909,038 Page 33 [PAGE 39] FY26-27 DRAFT BUDGET FIRE DEPARTMENT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-64-12300 UNIFORMS & CLOTHING 14,799 14,427 17,852 17,500 18,700 10-64-12301 UNIFORMS - PART-TIME EMPLOYEES 124 359 1,500 590 900 10-64-12400 TURNOUT GEAR 7,935 3,862 12,500 8,291 15,000 10-64-12500 RECRUITMENT/EMPLOYMENT TESTING 1,141 547 1,500 281 1,500 10-64-12700 CANCER INS POLICY 750 950 1,100 1,050 1,100 10-64-13100 BUSINESS TRAVEL 549 3,292 3,000 0 3,000 10-64-13400 EDUCATION & TRAINING 5,498 12,814 20,000 10,462 22,000 10-64-13500 SUBSCRIPTIONS & DUES 316 (1,025) 350 263 350 10-64-21000 ELECTRIC 10,522 11,792 13,500 11,540 15,500 10-64-22000 WATER 1,187 1,330 1,500 1,143 1,500 10-64-22550 SEWER AND GARBAGE SERV. 2,866 2,889 3,000 2,919 3,100 10-64-23000 GAS - UTILITY 4,461 3,512 4,000 3,013 4,000 10-64-24000 PHONES 5,012 6,344 5,700 6,932 7,000 10-64-24001 INTERNET ACCESS FEES 2,308 3,892 5,300 3,446 5,300 10-64-34000 CONTRACT SERVICES 4,531 8,162 12,500 12,500 25,200 10-64-34010 AMBULANCE BILLING SERVICES 19,874 22,026 21,000 19,058 22,000 10-64-40067 WILDLAND FIRE SVCS EXPENSE 5,249 698 15,000 0 7,500 10-64-40069 OUT OF CITY SERVICES 0 0 5,000 0 0 10-64-41500 OFFICE SUPPLIES 146 343 500 751 1,000 10-64-42030 BOOKS & REFERENCE MATERIALS 150 261 750 250 300 10-64-42050 NON CAP ADMIN EQUIP/FURN 3,330 4,959 5,000 613 5,000 10-64-42060 INVENTORIED TOOLS 128 0 0 112 0 10-64-43500 POSTAGE 71 71 500 9 500 10-64-45100 DISPOSABLE EQUIP & TOOLS 365 453 3,000 64 1,500 10-64-45300 CUSTODIAL SUPPLIES 4,063 4,261 5,200 4,278 5,500 10-64-46000 OPERATIONAL EXPENSES 15,464 15,381 22,500 11,406 22,500 10-64-46100 FIRE REPLACEMENT EXPENSE 0 0 0 0 0 10-64-46641 MEDICAL SUPPLIES 39,108 42,895 42,000 42,034 45,000 10-64-47000 PERMITS & LICENSES 1,054 1,000 1,000 1,000 1,000 10-64-50100 BLDG REPAIR & MAINT 0 0 0 0 0 10-64-55000 EQUIPMENT REPAIR & MAINT 5,436 4,079 10,000 2,213 10,000 10-64-55200 NON CAP EQUIP PURCHASES 0 77 2,000 0 2,000 10-64-61000 VEHICLE PARTS & LABOR 46,079 51,411 50,000 33,166 50,000 10-64-62003 GASOLINE 11,323 10,925 15,000 8,265 12,000 10-64-62004 DIESEL 14,786 16,170 15,000 17,088 17,100 10-64-62006 DIESEL EXHAUST FLUID 0 0 2,500 0 2,500 10-64-91000 CAPITAL EXPENDITURES 0 49,450 60,000 0 10,000 10-64-99017 TRANSFER GRANT MATCH 2,220 244 12,500 12,500 0 10-64-99085 TRANSFER TO DEBT SERVICE 626,969 694,603 767,935 767,935 903,098 10-64-99998 GF INTERNAL SERVICES 279,808 316,779 281,739 281,739 269,737 TOTAL FIRE EXPENSE: 2,700,512 3,051,554 3,374,272 3,228,642 3,421,423 Page 34 [PAGE 40] CITY MAGISTRATE The City Magistrate’s Office was combined with the Justice Court in 2006. This budget provides funds for the Magistrate Judge along with administrative services provided by the County. Beginning in January 2023 the City Magistrate is paid through the City’s payroll system, rather than as a contract employee. This enables the City to collect/submit the payroll taxes on behalf of the Magistrate and was at the request of the Magistrate under the latest contract. The county has been revising how court costs are allocated to municipalities, which accounts for the large increase in fees. Fees have more than doubled over the last 6 years. City Magistrate Budget vs. Actual Budget Actual 120,000 100,000 80,000 60,000 40,000 20,000 - Page 35 [PAGE 41] FY26-27 DRAFT BUDGET CITY MAGISTRATE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-68-11000 SALARIES - GENERAL 1,154 (288.46) 0 0 0 10-68-11050 SALARIES - PART TIME 13,846 15,371 15,000 15,577 15,000 10-68-11100 F.I.C.A. 930 935 930 966 930 10-68-11200 MEDICARE 218 219 218 226 218 10-68-11700 WORKERS COMPENSATION 35 35 37 38 37 CITY MAGISTRATE PERSONNEL EXPENSE: 16,183 16,271 16,185 16,807 16,185 10-68-34000 CONTRACT SERVICES 43,130 66,550 83,089 66,550 66,550 10-68-99998 GF INTERNAL SERVICES 5,720 9,078 10,047 10,047 12,018 TOTAL CITY MAGISTRATE EXPENSE: 65,033 91,899 109,321 93,404 94,753 Page 36 [PAGE 42] CEMETERY The Cemetery is the final resting place of generations of Bisbee residents, including many community pioneers. The Public Works administrative staff processes the sale of burial plots and records information such as the name, date of death, age, and location of those lain to rest. There are no employees dedicated exclusively to manage the cemetery, various Public Works Departments maintain the Cemetery grounds and inters remains/cremains at the cemetery. The Evergreen Cemetery Committee advises the Mayor and Council on the repairs and other needs of the cemetery. Cemetery Budget vs. Actual Budget Actual 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 - Page 37 [PAGE 43] FY26-27 DRAFT BUDGET CEMETERY ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-70-22550 SEWER AND GARBAGE SERV. 780 780 780 780 780 10-70-34100 DOC WORKERS 0 0 4,000 3,000 4,000 10-70-43500 POSTAGE 1 3 0 2 0 10-70-45100 DISPOSABLE EQUIP & TOOLS 0 431 0 0 0 10-70-46000 OPERATIONAL EXPENSES 1,621 3,151 1,700 2,120 2,000 10-70-99998 GF INTERNAL SERVICES 509 612 787 787 813 TOTAL CEMETERY EXPENSE: 2,911 4,976 7,267 6,688 7,593 Page 38 [PAGE 44] BUILDING MAINTENANCE The City employs a full-time staff member to take care of general maintenance and repair of all city buildings and furnishings. Another full-time staff member splits their time 50/50 between parks and building maintenance. Staff duties include inspecting the buildings, planning, and carrying out maintenance, and supervising inmates assisting with maintenance. The Building Maintenance budget includes the personnel costs along with the projected cost of building maintenance on all city buildings. This budget also includes costs for pest control, fire extinguisher inspections, custodial supplies and janitorial services. Building Maintenance Budget vs. Actual Budget Actual 300,000 250,000 200,000 150,000 100,000 50,000 - Page 39 [PAGE 45] FY26-27 DRAFT BUDGET BUILDING MAINTENANCE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-74-11000 SALARIES - GENERAL 18,639 54,933 61,620 64,472 61,742 10-74-11001 OVERTIME - GENERAL 0 2,179 4,000 1,988 4,000 10-74-11050 SALARIES - PART TIME 17,198 0 0 0 0 10-74-11100 F.I.C.A. 2,303 3,627 4,068 4,088 4,076 10-74-11200 MEDICARE 539 848 951 956 953 10-74-11300 A.S.R.S 4,191 6,949 7,874 8,020 7,876 10-74-11301 A.S.R.S - ALT CONTRIBUTION 173 0 0 0 0 10-74-11500 MEDICAL INSURANCE 4,085 6,014 10,824 10,824 11,366 10-74-11501 STANDARD DISABILITY INSURANCE 0 270 305 236 404 10-74-11505 DEFERRED COMP 840 1,260 1,260 1,260 1,260 10-74-11510 DENTAL INSURANCE 262 988 1,105 1,105 1,105 10-74-11600 LIFE INSURANCE 53 158 189 189 189 10-74-11700 WORKERS COMPENSATION 1,311 2,164 2,447 2,647 2,451 BLDG MAINTENANCE PERSONNEL EXPENSE: 49,592 79,389 94,643 95,786 95,422 10-74-12300 UNIFORMS & CLOTHING 0 174 375 338 400 10-74-12500 RECRUITMENT/EMPLOYEE TESTING 131 0 0 0 0 10-74-13100 BUSINESS TRAVEL 20 0 500 509 700 10-74-13400 EDUCATION & TRAINING 0 0 1,500 156 1,000 10-74-24000 PHONES 336 742 500 954 1,000 10-74-34000 CONTRACT SERVICES 3,977 17,338 20,000 22,982 25,000 10-74-34100 DOC WORKERS 775 1,655 6,000 2,482 6,000 10-74-41500 OFFICE SUPPLIES 0 0 0 0 0 10-74-42050 NON CAP ADMIN EQUIP/FURNITURE 0 2,769 1,000 38 250 10-74-42060 INVENTORIED TOOLS 2,833 1,479 2,500 1,780 2,000 10-74-45100 DISPOSABLE EQUIP & TOOLS 215 1,333 1,000 762 1,500 10-74-45200 SAFETY EQUIP & SUPPLIES 1,270 (1,056) 2,000 1,000 2,000 10-74-45300 CUSTODIAL SUPPLIES 5,196 7,327 5,000 6,179 6,500 10-74-46000 OPERATIONAL EXPENSES 2,422 3,581 3,500 1,988 3,500 10-74-46100 FIRE EXPENSE 0 41 0 0 0 10-74-50100 BLDG REPAIR & MAINT 53,807 70,015 100,000 74,955 80,000 10-74-50102 HILLCREST EXPENSE 4 0 0 0 0 10-74-55000 EQUIPMENT REPAIR & MAINT 0 44 1,000 0 500 10-74-61000 VEHICLE PARTS & LABOR 1,129 621 1,500 691 1,500 10-74-62003 GASOLINE 1,414 5,487 3,500 1,461 2,500 10-74-99085 TRANSFER TO DEBT SERVICE 0 0 0 1,266 12,716 10-74-99998 GF INTERNAL SERVICES 15,085 23,063 30,974 30,974 27,563 TOTAL BUILDING MAINTENANCE EXPENSE: 138,207 214,005 275,492 244,299 270,051 Page 40 [PAGE 46] PUBLIC WORKS ADMINISTRATION Public Works Administration is responsible for managing all the administrative paperwork for various departments that fall under the Public Works Director. These departments include Community Development, Water Systems, Cemetery, Building Maintenance, Garage, Building Inspector, Parks, Swimming Pool, Senior Center, Streets, Airport, Wastewater, Sanitation, and the Bisbee Bus. A portion of the personnel costs of this department are distributed among the public works departments that are outside the General Fund. These include Streets, Wastewater and Sanitation. The Public Works Administration department consists of four employees: • 1 Full-time Public Works Director • 1 Full-time Public Works Operations Manager • 1 Full-time Administrative Assistant • 1 Full-time Executive Assistant Public Works Admin Budget vs. Actual Budget Actual 250,000 200,000 150,000 100,000 50,000 - Page 41 [PAGE 47] FY26-27 DRAFT BUDGET PUBLIC WORKS ADMINISTRATION ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-75-11000 SALARIES - GENERAL 91,093 94,695 101,967 106,092 104,176 10-75-11001 OVERTIME - GENERAL 1,729 2,639 1,000 3,022 1,000 10-75-11100 F.I.C.A. 5,147 5,349 6,384 5,929 6,521 10-75-11200 MEDICARE 1,204 1,251 1,493 1,387 1,525 10-75-11300 A.S.R.S. 11,407 11,808 12,356 13,094 12,600 10-75-11500 MEDICAL INSURANCE 13,306 12,869 13,711 13,711 14,396 10-75-11501 STANDARD DISABILITY INSURANCE 872 936 455 997 511 10-75-11502 MEDICAL INS DEPENDENT SUPPL. 3,232 3,338 3,338 3,924 0 10-75-11505 DEFERRED COMP 1,596 1,547 1,596 1,596 1,596 10-75-11510 DENTAL INSURANCE 1,073 1,042 1,400 1,073 1,400 10-75-11600 LIFE INSURANCE 240 225 239 240 239 10-75-11700 WORKERS COMPENSATION 234 242 255 288 260 PUBLIC WORKS ADMIN PERSONNEL EXPENSE: 131,132 135,941 144,194 151,353 144,224 10-75-12500 RECRUITMENT/EMPLOYEE TESTING 0 22 0 0 0 10-75-13100 BUSINESS TRAVEL 602 2,092 3,000 3,103 4,500 10-75-13200 SUBSCRIPTIONS & DUES 437 600 500 500 600 10-75-13400 EDUCATION & TRAINING 12,346 7,408 7,000 2,913 5,000 10-75-21000 ELECTRIC 896 617 1,000 836 800 10-75-22000 WATER 345 426 350 2,696 450 10-75-22550 SEWER AND GARBAGE SERV. 1,150 1,162 1,200 1,177 1,250 10-75-23000 GAS - UTILITY 971 619 800 400 700 10-75-24000 PHONES 1,384 1,450 1,400 1,227 1,431 10-75-34000 CONTRACT SERVICES 5,310 7,675 6,000 6,112 4,000 10-75-41500 OFFICE SUPPLIES 4,302 3,132 0 0 0 10-75-42020 PRINTING & REPRODUCTION 64 35 0 0 0 10-75-42050 NON CAP ADMIN EQUIP/FURN 3,294 4,212 4,000 500 2,000 10-75-42060 INVENTORIED TOOLS (68) 118 300 163 200 10-75-43500 POSTAGE 14 96 50 33 50 10-75-45100 DISPOSABLE EQUIP & TOOLS 8 43 0 0 0 10-75-45200 SAFETY EQUIP & SUPPLIES 357 0 200 13 150 10-75-45300 CUSTODIAL SUPPLIES 0 0 0 0 0 10-75-46000 OPERATIONAL EXPENSES 1,304 2,346 2,000 1,600 2,000 10-75-55000 EQUIPMENT REPAIR & MAINT 19 20 300 35 200 10-75-61000 VEHICLE PARTS & LABOR 445 345 150 1,345 1,000 10-75-62003 GASOLINE 2,292 2,662 2,500 2,463 2,700 10-75-91000 CAPITAL EXPENDITURES 0 0 0 0 0 10-75-99085 TRANS TO DEBT SVC 3,776 6,202 3,334 3,334 3,144 10-75-99998 GF INTERNAL SERVICES 16,473 18,770 21,752 21,752 20,921 TOTAL PUBLIC WORKS ADMIN EXPENSE: 186,856 195,994 200,030 201,554 195,320 Page 42 [PAGE 48] PUBLIC WORKS GARAGE The City of Bisbee operates a garage for the purpose of maintaining its fleet of motorized vehicles and equipment. This includes automobiles, garbage trucks, street sweepers, power vacuum truck, excavators, mowers, motor graders, street paving equipment, city buses, and police and fire vehicles. The City utilizes an intergovernmental agreement (IGA) with the City of Sierra Vista for major mechanical work on the vehicles and equipment. The Public Works Garage consists of two full-time mechanics. Garage Budget vs. Actual Budget Actual 250,000 200,000 150,000 100,000 50,000 - Page 43 [PAGE 49] FY26-27 DRAFT BUDGET PUBLIC WORKS GARAGE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-77-11000 SALARIES - GENERAL 74,748 63,712 98,800 102,992 98,800 10-77-11001 OVERTIME - GENERAL 5,031 3,840 4,000 1,015 4,000 10-77-11100 F.I.C.A. 5,049 4,252 6,374 6,465 6,374 10-77-11200 MEDICARE 1,181 994 1,491 1,512 1,491 10-77-11300 A.S.R.S. 9,794 7,563 12,336 12,722 12,315 10-77-11500 MEDICAL INSURANCE 14,006 8,419 14,432 14,432 15,154 10-77-11501 STANDARD DISABILITY INSURANCE 394 336 430 538 538 10-77-11505 DEFERRED COMP 1,680 980 1,680 1,680 1,680 10-77-11510 DENTAL INSURANCE 540 454 1,473 1,007 1,473 10-77-11600 LIFE INSURANCE 252 147 252 1,052 252 10-77-11700 WORKERS COMPENSATION 2,322 1,741 2,954 3,214 2,954 GARAGE PERSONNEL EXPENSE: 114,997 92,440 144,222 146,629 145,031 10-77-12300 UNIFORMS & CLOTHING 150 234 300 300 300 10-77-12500 RECRUITMENT/EMPLOYEE TESTING 0 31 0 0 0 10-77-13100 BUSINESS TRAVEL 0 0 600 789 1,000 10-77-13400 EDUCATION & TRAINING 0 1,628 2,500 1,151 1,500 10-77-21000 ELECTRIC 2,759 2,710 2,800 1,911 2,535 10-77-22550 SEWER AND GARBAGE SERV. 1,244 1,244 1,244 1,244 1,244 10-77-23000 GAS - UTILITY 2,713 1,876 2,500 1,102 2,500 10-77-24000 PHONES 872 879 880 865 880 10-77-24001 INTERNET ACCESS 720 720 720 720 720 10-77-34000 CONTRACT SERVICES 3,065 7,811 7,000 6,552 5,000 10-77-34100 DOC WORKERS 0 523 3,000 738 0 10-77-42050 NON CAP ADMIN EQUIP/FURN 0 1,281 1,000 38 1,000 10-77-42060 INVENTORIED TOOLS 786 4,912 5,000 4,017 3,000 10-77-45100 DISPOSABLE EQUIP & TOOLS 0 1,135 500 354 500 10-77-45200 SAFETY EQUIP & SUPPLIES 664 1,071 1,000 628 1,000 10-77-45300 CUSTODIAL SUPPLIES 1,361 2,022 1,300 122 500 10-77-46000 OPERATIONAL EXPENSES 1,673 1,535 2,000 2,438 2,500 10-77-55000 EQUIPMENT REPAIR & MAINT 1,049 4,394 2,000 205 2,000 10-77-55200 NON CAP EQUIP PURCHASES 1,047 2,535 4,000 1,000 3,000 10-77-61000 VEHICLE PARTS & LABOR 1,383 4,074 2,000 1,888 2,000 10-77-62003 GASOLINE 2,796 1,022 1,300 750 850 10-77-62004 DIESEL 2,518 2,794 2,000 1,852 2,000 10-77-62006 DIESEL EXHAUST FLUID 1,701 1,037 1,500 1,500 1,500 10-77-62007 OTHER FLUIDS & LUBRICANTS 5,445 4,812 5,000 6,675 8,000 10-77-91000 CAPITAL EXPENDITURES 0 0 0 0 9,183 10-77-99085 TRANSFER TO DEBT SERVICE 2,201 2,201 184 184 1,266 10-77-99998 GF INTERNAL SERVICES 15,179 18,865 23,713 23,713 23,873 TOTAL GARAGE EXPENSE: 164,321 163,785 218,263 207,364 222,882 Page 44 [PAGE 50] BUILDING INSPECTOR The Building Inspector and Code Enforcement Officer issues building permits, performs plan reviews, conducts inspections, and responds to concerns regarding Building, Zoning, and City Code violations. The Building Inspector/Code Enforcement Officer endeavors to assure compliance with the City’s various codes and thereby improve and protect the health and safety of Bisbee residents. In addition, the inspector acts as support staff to the Planning and Zoning Commission and the Board of Adjustment. The Building Inspector is also a member of the site planning committee which reviews site plans for certain developments in the City, performs inspections for business licenses, and assists with the development of the GIS system, zoning maps, and zoning code changes. The Building Inspector Department consists of two full-time building inspectors/code enforcement officers. Building Inspector Budget vs. Actual Budget Actual 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 - Page 45 [PAGE 51] FY26-27 DRAFT BUDGET BUILDING INSPECTOR ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-79-11000 SALARIES - GENERAL 35,385 80,301 96,200 85,458 99,334 10-79-11001 OVERTIME - GENERAL 1,970 3,728 2,000 5,454 2,000 10-79-11050 SALARIES - PART TIME 33,210 0 0 0 0 10-79-11100 F.I.C.A. 4,363 5,187 6,088 5,602 6,283 10-79-11200 MEDICARE 1,020 1,213 1,424 1,310 1,469 10-79-11300 A.S.R.S. 6,766 9,817 11,784 10,910 12,140 10-79-11301 A.S.R.S. - ALT CONTRIBUTION 0 1,772 0 0 0 10-79-11500 MEDICAL INSURANCE 9,721 12,628 14,432 12,829 15,154 10-79-11501 STANDARD DISABILITY INSURANCE 45 405 496 227 538 10-79-11505 DEFERRED COMP 1,110 1,540 1,680 1,493 1,680 10-79-11510 DENTAL INSURANCE 467 1,351 1,473 1,310 1,473 10-79-11600 LIFE INSURANCE 100 126 252 224 252 10-79-11700 WORKERS COMPENSATION 1,676 1,528 1,770 4,079 1,848 BUILDING INSPECTOR PERSONNEL EXPENSE: 95,834 119,596 137,599 128,896 142,171 10-79-12500 RECRUITMENT/EMPLOYEE TESTING 290 0 0 0 0 10-79-13100 BUSINESS TRAVEL 149 852 800 707 2,000 10-79-13400 EDUCATION & TRAINING 635 1,000 1,000 500 1,500 10-79-13500 SUBSCRIPTIONS & MEMBERSHIPS 0 165 200 165 165 10-79-24000 PHONES 819 672 820 458 820 10-79-31000 PROFESSIONAL FEES 650 0 650 0 650 10-79-34000 CONTRACT SERVICES 2,438 6,599 6,000 5,188 6,000 10-79-41500 OFFICE SUPPLIES 270 439 0 0 0 10-79-42020 PRINTING & REPRODUCTION 32 0 0 0 0 10-79-42030 BOOKS & REFERENCE MATERIALS 291 561 300 0 300 10-79-42050 NON CAP ADMIN EQUIP/FURN 2,111 800 2,000 1,500 1,000 10-79-42060 INVENTORIED TOOLS 54 87 200 50 100 10-79-43500 POSTAGE 493 388 500 18 500 10-79-45200 SAFETY EQUIPMENT 22 8 100 17 100 10-79-46000 OPERATIONAL EXPENSES 70 256 550 365 600 10-79-61000 VEHICLE PARTS & LABOR 2,278 425 2,000 1,251 2,000 10-79-62003 GASOLINE 1,520 3,901 2,500 5,166 6,000 10-79-99085 TRANSFER TO DEBT SVC 0 2,438 0 2,438 2,750 10-79-99998 GF INTERNAL SERVICES 9,698 16,633 18,937 18,937 19,992 TOTAL BUILDING INSPECTOR EXPENSE: 117,653 154,818 174,156 165,656 186,648 Page 46 [PAGE 52] PARKS The Parks department includes parks maintenance, special events, and a range of recreation programs. The department works closely with the Parks and Recreation Committee, which advises and makes recommendations to the City Council on park and recreation matters. Community members can get involved through the Adopt-a-Park program, which encourages volunteer support for park maintenance and planting. The city maintains 12 developed parks, totaling 10.52 acres of recreational space. Vista Park is the largest, covering 5.77 acres, while the others are significantly smaller. These parks serve as key venues for community engagement and city-sponsored events such as the Fourth of July celebration, Festival of Lights, Movies in the Park and the Bisbee Community Market. The parks department has partnered with Bisbee Vogue to support the “Bisbee Outdoor Recreations Center” located at Higgins Park. In a separate effort, the department is working with Project Wildlife to enhance educational and ecological opportunities at Chihuahuan Desert Wildlife Park in the Upper Vista. This initiative allows residents to engage with the native plant life to better understand the Chihuahuan Desert ecosystem. The Parks department consists of 2 Full-Time Groundskeepers and 1 Part-Time Groundskeeper. Parks Budget vs. Actual Budget Actual 350,000 300,000 250,000 200,000 150,000 100,000 50,000 - Page 47 [PAGE 53] FY26-27 DRAFT BUDGET PARKS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-80-11000 SALARIES - GENERAL 73,415 97,144 100,578 106,540 100,578 10-80-11001 OVERTIME - GENERAL 2,573 5,825 2,000 6,084 4,000 10-80-11050 SALARIES - PART TIME 7,982 0 0 0 0 10-80-11100 F.I.C.A. 5,310 6,495 6,360 6,997 6,484 10-80-11200 MEDICARE 1,242 1,519 1,487 1,636 1,516 10-80-11300 A.S.R.S. 9,405 12,608 12,309 13,560 12,528 10-80-11500 MEDICAL INSURANCE 14,006 17,439 18,041 18,040 18,943 10-80-11501 STANDARD DISABILITY INSURANCE 345 573 485 681 673 10-80-11505 DEFERRED COMP 1,680 2,030 2,100 2,100 2,100 10-80-11510 DENTAL INSURANCE 540 769 908 908 908 10-80-11600 LIFE INSURANCE 252 284 315 315 315 10-80-11700 WORKERS COMPENSATION 2,728 3,244 3,275 3,810 3,339 PARKS PERSONNEL EXPENSE: 119,479 147,931 147,858 160,672 151,384 10-80-12300 UNIFORMS & CLOTHING 0 324 375 300 450 10-80-13100 BUSINESS TRAVEL 0 300 600 509 1,500 10-80-13400 EDUCATION & TRAINING 2,199 1,045 1,000 525 2,500 10-80-13500 SUBSCRIPTIONS & MEMBERSHIPS 0 0 0 0 120 10-80-21000 ELECTRIC 4,504 4,650 4,500 4,420 4,500 10-80-22000 WATER 28,628 30,732 25,000 35,071 31,000 10-80-22550 SEWER AND GARBAGE SERV. 2,950 2,970 3,100 2,997 3,200 10-80-24000 PHONES 1,328 1,356 1,200 1,195 1,400 10-80-34000 CONTRACT SERVICES 3,030 4,646 8,000 4,074 6,000 10-80-34100 DOC WORKERS 9,441 11,147 20,000 8,201 12,000 10-80-41500 OFFICE SUPPLIES 0 0 0 0 0 10-80-42020 PRINTING & REPRODUCTION 32 0 0 0 0 10-80-42060 INVENTORIED TOOLS 974 666 1,500 1,855 1,700 10-80-43500 POSTAGE 2 0 0 0 0 10-80-45100 DISPOSABLE EQUIP & TOOLS 168 782 350 604 600 10-80-45200 SAFETY EQUIP & SUPPLIES 2,097 2,278 1,500 2,059 2,000 10-80-45300 CUSTODIAL SUPPLIES 4,489 2,856 3,200 2,803 3,200 10-80-46000 OPERATIONAL EXPENSES 10,995 9,082 10,000 10,850 12,000 10-80-46801 REC PROGRAMS/SPECIAL EVENTS 3,248 2,705 4,000 6,821 4,000 10-80-46802 LANDSCAPING MATERIALS 2,381 3,246 3,500 3,500 3,500 10-80-50100 BLDG REPAIR & MAINT 0 8 0 0 0 10-80-50110 BLDG REPAIR & MAINT-VANDALISM 995 1,376 1,500 1,930 2,100 10-80-55000 EQUIPMENT REPAIR & MAINT 269 153 500 1,839 2,500 10-80-55100 REPAIR & MAINT - OTHER 54 7 0 0 0 10-80-55200 NON CAP EQUIP PURCHASES 4,409 3,784 2,000 1,221 3,000 10-80-61000 REPAIRS & MAINT - VEHICLES 694 2,445 2,500 2,253 2,700 10-80-62003 GASOLINE 1,177 3,945 3,500 4,944 4,500 10-80-70000 MOU HIGGINS HILL RECREATION 3,992 0 0 0 0 10-80-91000 CAPITAL EXPENDITURES 0 3,452 5,000 4,085 0 10-80-99085 TRANSFER TO DEBT SERVICE 6,406 6,406 6,406 6,406 7,673 10-80-99998 GF INTERNAL SERVICES 20,362 29,206 31,329 31,329 31,612 TOTAL PARKS EXPENSE: 234,301 277,498 288,418 300,463 295,139 Page 48 [PAGE 54] SWIMMING POOL The Bisbee Municipal Swimming Pool is a long-standing feature of Bisbee recreation. The City of Bisbee was awarded a grant for $47,000 from Arizona State Parks in 1967 to build the pool for the youth of Bisbee. Total project cost was $95,000 and was completed in 1969. It included a large pool with a diving board, a baby pool, and a building for changing rooms. Since then, a Ramada with picnic tables was added, the original diving board was removed, and the changing rooms have been restructured. Major repairs have been made to bring the pool into compliance with the ADA. A large donation was made in Fiscal Year 2017 to repair the baby pool, improvements were made to the grounds, and new furniture was purchased for around the pool. In Fiscal Year 2022 the pool deck was repaired with the assistance of the ARPA grant. In Fiscal Year 2023 the Pool was shut down for major repairs to the pumping and electrical system as well as structural cracking in the pool floor and walls. These repairs were completed for the Fiscal Year 2024-25 pool season. Additional repairs to the plumbing costing around $77,000 are needed and the city is seeking grants and donations for these repairs. The pool typically opens Memorial Day weekend and closes when school resumes; however, with the help of donations and warm weather conditions the pool season may be extended. The Pool is budgeted for ten part-time seasonal lifeguard positions including one full-time pool manager. Swimming Pool Budget vs. Actual Budget Actual 120,000 100,000 80,000 60,000 40,000 20,000 - Page 49 [PAGE 55] FY26-27 DRAFT BUDGET SWIMMING POOL ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-81-11000 SALARIES - GENERAL 3,128 (3,128) 0 347 0 10-81-11001 OVERTIME - GENERAL 0 0 0 542 0 10-81-11050 SALARIES - PART TIME 20,434 45,482 45,000 45,000 48,960 10-81-11100 F.I.C.A. 1,461 2,626 2,790 2,790 3,036 10-81-11200 MEDICARE 342 614 653 653 710 10-81-11700 WORKERS COMPENSATION 737 1,567 1,678 1,678 1,826 POOL PERSONNEL EXPENSE: 26,101 47,162 50,121 51,010 54,532 10-81-12300 UNIFORMS & CLOTHING 205 0 500 500 250 10-81-12500 RECRUITMENT/EMPLOYEE TESTING 607 146 0 16 200 10-81-13100 BUSINESS TRAVEL 0 0 0 0 500 10-81-13400 EDUCATION & TRAINING 1,925 1,455 2,500 2,000 3,000 10-81-21000 ELECTRIC 3,569 6,678 4,500 8,290 7,000 10-81-22000 WATER 8,007 6,056 5,000 4,732 6,100 10-81-24000 PHONES 34 213 300 740 500 10-81-34000 CONTRACT SERVICES 0 6 0 0 0 10-81-42040 ADVERTISING 0 102 0 0 0 10-81-42060 INVENTORIED TOOLS 44 0 0 0 0 10-81-45100 DISPOSABLE EQUIP & TOOLS 0 1,463 0 0 0 10-81-45300 CUSTODIAL SUPPLIES 365 109 0 0 0 10-81-46000 OPERATIONAL EXPENSES 31,172 21,448 9,000 6,279 9,000 10-81-55000 EQUIPMENT REPAIR & MAINT 304 4,385 2,000 1,000 1,500 10-81-55200 NON CAP EQUIP PURCHASES 0 98 1,000 500 3,000 10-81-91000 CAPITAL EXPENDITURES 0 0 0 0 0 10-81-99998 GF INTERNAL SERVICES 6,484 8,221 9,098 9,098 10,266 TOTAL POOL EXPENSE: 78,817 97,541 84,019 84,165 95,848 Page 50 [PAGE 56] COPPER QUEEN LIBRARY The Copper Queen Library, Arizona’s oldest continuously operating public library, is owned and operated by the City. It was established in 1882 and has served the residents of Bisbee from its current location at 6 Main Street in the Downtown Historic District since 1907. The Copper Queen Annex opened in December 2018 to provide much needed library services to the San Jose Neighborhood of Bisbee, including Naco, AZ. Over the last ten years, the Copper Queen Library has received both local and national recognition for exemplary library service to the Bisbee Community, including the EBSCO Excellence in Rural Library Service Award (2019), Best Small Library in America (2019), and the National Medal for Museum and Library Service from the Institute of Museum and Library service, an agency of the federal government (2024). The mission of the Copper Queen Library is to: Build Community Inspire Curiosity Share Ideas Bridge Gaps Embrace Knowledge Enrich Lives The Copper Queen Library greeted over 52,000 visitors this past fiscal year and continues to be a community hub for residents and a must-see stop for tourists. Library staff created over 460 new library cards and hosted over 400 programs throughout the year, engaging over 4600 participants. In 2024-25, the Copper Queen Library checked out 58,842 items to our patrons, including 15,185 adult books, 8,040 juvenile books, 5,595 items from the Annex, and 1,238 items from our ever- growing Library of Things, including 1,180 packs of seeds from the Copper Queen Seed Library, 495 internet hotspots, and 294 tools from the Copper Queen Tool Library. The Library also checked out 4,330 e-books, 4,939 e-audiobooks, and 2,786 digital magazines from the digital library which is sponsored by the Cochise County Library District, with funding from the Sierra Vista Public Library. Page 51 [PAGE 57] Library staff brought in over $14,000 in grants this past year, including $4,000 from Freeport McMoRan for our Summer Fun Program, $4,000 from the Arizona State Library for our internet Hotspot Lending Program, and $6,000 from Artemizia Foundation for our ongoing art programs and projects. The Library was also supported by the Friends of the Copper Queen Library who fundraise throughout the year to sponsor 100% of the library programs, as well as collection support and other library-related projects. The Copper Queen Library worked with various organizations to create new programs and partnerships including Camp Naco, University of Arizona Poetry Center, University of Arizona Center for Rural Health, Cochise County Health Department, Copper Queen Community Hospital. Chiricahua Community Clinic, University of Arizona Cooperative Extension, WaterWise, Bisbee Science Lab, Freeport McMoRan, Artemizia Foundation, Bisbee Foundation, Legacy Foundation, Bisbee Bloomers, Arizona State University, AZ Community Foundation, Bisbee Mining & Historical Museum, Premier Alliances, Central School Project, Hattie B., Bisbee Unified School District, Cochise College, Old Bisbee FireWise, StepUp Bisbee/Naco, Cochise Chess, and more. The Library consists of six employees: - 1 Full-time Library Manager - 1 Full-time Program Coordinator - 1 Part-time Early Literacy Coordinator (24 hours/week) - 3 Part-time Library Assistants (one at 19.5 hours/week & two at 10 hours/week) Library Budget vs. Actual Budget Actual 350,000 300,000 250,000 200,000 150,000 100,000 50,000 - Page 52 [PAGE 58] FY26-27 DRAFT BUDGET COPPER QUEEN LIBRARY ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-83-11000 SALARIES - GENERAL 92,452 95,260 101,101 102,234 100,800 10-83-11050 SALARIES - PART TIME 42,035 46,667 60,224 52,904 60,567 10-83-11100 F.I.C.A. 8,392 8,824 10,002 9,675 10,005 10-83-11200 MEDICARE 1,963 2,064 2,339 2,263 2,340 10-83-11300 A.S.R.S. 13,726 14,283 15,361 15,552 15,300 10-83-11500 MEDICAL INSURANCE 14,006 14,432 21,649 21,649 22,731 10-83-11501 STANDARD DISABILITY INSURANCE 439 538 479 538 538 10-83-11505 DEFERRED COMP 1,680 1,680 1,680 2,520 1,680 10-83-11510 DENTAL INSURANCE 1,007 1,007 1,007 1,007 1,007 10-83-11600 LIFE INSURANCE 252 252 252 252 252 10-83-11700 WORKERS COMPENSATION 499 1,614 1,649 935 1,649 LIBRARY PERSONNEL EXPENSE: 176,449 186,622 215,743 209,528 216,869 10-83-12500 RECRUITMENT/EMPLOYEE TESTING 76 54 0 62 50 10-83-13100 BUSINESS TRAVEL 2,124 1,809 2,500 1,510 2,500 10-83-13400 EDUCATION & TRAINING 650 0 1,000 0 1,000 10-83-13500 SUBSCRIPTIONS & MEMBERSHIPS 27 141 280 162 175 10-83-21000 ELECTRIC 7,160 9,042 10,000 8,923 11,000 10-83-21001 ELECTRIC-ANNEX 0 0 0 0 5,000 10-83-22000 WATER 994 1,110 800 959 900 10-83-22001 WATER-ANNEX 0 0 0 0 450 10-83-22550 SEWER AND GARBAGE SERV. 1,433 1,444 1,514 1,459 1,520 10-83-22551 SEWER & GARBAGE-ANNEX 0 0 0 0 800 10-83-24000 PHONES 1,806 1,993 2,400 1,871 2,000 10-83-24100 PHONES-ANNEX 0 0 0 0 1,000 10-83-24001 INTERNET ACCESS 758 188 1,000 0 1,000 10-83-24002 INTERNET ACCESS-ANNEX 0 0 0 0 500 10-83-34000 CONTRACT SERVICES 6,464 5,839 11,000 9,601 11,000 10-83-41500 OFFICE SUPPLIES 3,024 2,730 3,000 2,475 3,000 10-83-42040 ADVERTISING 0 0 360 50 360 10-83-42050 NON CAP ADMIN EQUIP/FURN 0 4,667 500 500 500 10-83-43500 POSTAGE 1,660 1,656 2,200 1,989 2,500 10-83-45300 CUSTODIAL SUPPLIES 2,258 2,433 2,200 1,253 2,200 10-83-46000 OPERATIONAL EXPENSES 1,447 1,349 750 2,320 1,500 10-83-46831 BOOKS 8,638 8,533 8,000 8,000 8,000 10-83-46832 AUDIO VISUAL MATERIAL 1,806 1,465 2,000 2,000 2,000 10-83-46833 CHILDRENS MATERIALS 1,326 2,264 2,000 2,000 2,000 10-83-46834 PERIODICALS 2,686 2,736 3,000 3,000 3,000 10-83-46835 ELECTRONIC MEDIA 150 225 150 150 150 10-83-47000 PERMITS & LICENSES 0 276 500 276 500 10-83-55000 EQUIPMENT REPAIR & MAINT 0 0 500 63 500 10-83-55200 NON CAP EQUIP PURCHASES 3,000 218 18,000 7,482 10,000 10-83-99085 TRANS TO DEBT SVC 1,183 1,190 1,190 1,190 1,190 10-83-99998 GF INTERNAL SERVICES 22,139 27,943 35,647 35,647 35,167 TOTAL LIBRARY EXPENSE: 247,258 265,925 326,234 302,471 328,331 Page 53 [PAGE 59] SENIOR CENTER The Bisbee Senior Center provides activities and programming for the City’s senior citizen population. The City of Bisbee pays a contribution towards the Senior Center Coordinator’s salary along with payment of all the building’s utilities, phone, internet service and custodial supplies. The Center’s Building and grounds are maintained by Public Works. The Senior Center is currently undergoing $515,885 in renovations thanks to an Arizona Department of Housing CDBG grant. Senior Center Budget vs. Actual Budget Actual 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 - Page 54 [PAGE 60] FY26-27 DRAFT BUDGET SENIOR CENTER ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-85-21000 ELECTRIC 5,009 6,678 6,000 6,072 8,000 10-85-22000 WATER 1,689 1,160 1,500 1,094 1,500 10-85-22550 SEWER AND GARBAGE SERV. 916 926 930 940 1,000 10-85-23000 GAS - UTILITY 5,673 2,848 3,000 2,284 1,500 10-85-24000 PHONES 885 912 870 886 900 10-85-24001 INTERNET ACCESS FEES 765 765 800 768 765 10-85-34000 CONTRACT SERVICES 396 412 600 0 0 10-85-34085 COORDINATOR CONTRIBUTIONS 7,400 7,400 10,000 10,000 10,000 10-85-34100 DOC WORKERS 0 0 0 0 0 10-85-45100 DISPOSABLE EQUIP & TOOLS 0 0 0 0 0 10-85-45300 CUSTODIAL SUPPLIES 354 621 650 0 0 10-85-46000 OPERATIONAL EXPENSE 0 19 0 0 0 10-85-99998 GF INTERNAL SERVICES 2,228 2,708 2,641 2,641 2,839 TOTAL SENIOR CENTER EXPENSE: 25,315 24,448 26,991 24,685 26,504 Page 55 [PAGE 61] CONTINGENCY The Contingency account provides a place to budget for opportunities, unexpected expenses, and emergencies. The large expense in FY18 was the City Hall fire and the large expense in FY24 was the Main St. fire. Most years the contingency fund goes largely unused. The FY26 year-end estimate includes the possibility of running out of ADOT funding on the bus and having to cover the full cost of the bus until the next ADOT fiscal year which starts in September. Contingency Budget vs. Actual Budget Actual 600,000 500,000 400,000 300,000 200,000 100,000 - Page 56 [PAGE 62] FY26-27 DRAFT BUDGET CONTINGENCY ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 10-99-30003 MAIN ST. FIRE EXPENSES 266,196 17,722 0 0 0 10-99-99100 UNASSIGNED EXPENSES 136,542 0 150,000 0 100,000 TOTAL CONTINGENCY EXPENSE: 402,738 17,722 150,000 0 100,000 TOTAL GENERAL FUND REVENUES 9,885,614 9,822,650 10,506,478 9,698,583 10,405,088 TOTAL GENERAL FUND EXPENSES 9,135,012 10,850,541 10,506,478 9,880,364 10,405,088 TOTAL GENERAL FUND REVENUES OVER EXPENSES 750,602 (1,027,891) 0 (181,781) 0 Page 57 [PAGE 63] GOVERNMENT GRANTS The Government Grants Fund accounts for federal and state grants for improvements throughout the City. Community Development Block Grants (CDBG) are received regularly and are recorded here. CDBG funds are federal entitlement dollars that are awarded to cities and towns in every state. Funds are for various community development programs such as repairing or creating infrastructure or improving housing among many possible uses. Most recently the City was awarded $515,000 in CBDG funds for improvements at the Senior Center. Two grants to fund the Bisbee Bikeways have been awarded and are in the construction planning phase. These are the Bisbee Bikeways Grant from the Economic Development Administration (EDA) for $4,500,000 and another $4,000,000 has been awarded by the Department of Transportation. Other grants that are in the works include a grant for a feasibility study of the Community Connections Shared-use Path connecting areas around the city, a grant to repair Commerce Street and a grant for repairs to the Moon Canyon Bridge. Several other grants in various stages from grant writing to awaiting award notification. Page 58 [PAGE 64] FY26-27 DRAFT BUDGET GOVERNMENT GRANTS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 11-30-22509 CITY HALL SOLAR SYSTEM 0 0 110,000 0 0 11-30-22511 SHPO WARREN HISTORIC SURVEY 20,000 20,000 0 0 0 11-30-22512 MOON CANYON BRIDGE 0 0 400,000 0 400,000 11-30-22513 COMMERCE ST GRANT 0 0 4,050,000 0 4,050,000 11-30-22514 BISBEE BIKEWAYS EDA GRANT 64,475 401,095 4,000,000 135,315 3,500,000 11-30-22515 BISBEE BIKEWAYS DOT GRANT 0 34,599 4,000,000 0 4,000,000 11-30-22516 ADEQ RECYCLING GRANT 0 0 0 0 0 11-30-22517 AZ DOH/CDBG-SAGINAW REPAIRS 76,047 176,915 0 0 0 11-30-22518 SHARED-USE PATH GRANT 793 36,362 435,000 0 435,000 11-30-22519 CDBG - COLONIAS SET ASIDE FUNDS 0 0 0 0 0 11-30-22527 AZ DOH - HOUSING STUDY 0 117,334 0 1,732 0 11-30-22528 CDBG - BISBEE SENIOR CENTER 0 10,572 510,000 38,712 475,000 11-30-22530 SHPO POOL REPAIRS GRANT 0 0 0 0 77,000 11-30-22800 DEMA-FIRE SUPPRESSION SYSTEM 0 0 0 0 0 11-30-22801 DEMA-WATER SYSTEMS GRANT 0 0 50,000,000 0 50,000,000 11-30-22802 FIRE HYDRANT GRANT 0 0 20,000,000 0 20,000,000 11-30-22803 EPA HILLCREST GRANT 70,370 316,565 0 94,469 0 11-38-99000 GRANT MATCH 0 0 0 0 0 TOTAL GOVERNMENT GRANTS REVENUE: 231,685 1,113,441 83,505,000 270,228 82,937,000 11-40-22509 CITY HALL SOLAR SYSTEM 0 0 110,000 0 0 11-40-22511 SHPO WARREN HISTORIC SURVEY 20,000 20,000 0 0 0 11-40-22512 MOON CANYON BRIDGE 0 0 400,000 0 400,000 11-40-22513 COMMERCE ST GRANT 0 0 4,050,000 0 4,050,000 11-40-22514 BISBEE BIKEWAYS EDA GRANT 64,475 364,437 4,000,000 135,315 3,500,000 11-40-22515 BISBEE BIKEWAYS DOT GRANT 0 34,599 4,000,000 0 4,000,000 11-40-22516 EPA RECYCLING GRANT 0 0 0 0 0 11-40-22517 AZ DOH/CDBG-SAGINAW REPAIRS 76,047 176,915 0 0 0 11-40-22518 SHARED-USE PATH GRANT 793 36,362 435,000 0 435,000 11-40-22519 CDBG - COLONIAS SET ASIDE FUNDS 0 0 0 0 0 11-40-22527 AZ DOH - HOUSING STUDY 0 117,334 0 1,732 0 11-40-22528 CDBG - BISBEE SENIOR CENTER 0 10,572 510,000 38,712 475,000 11-40-22530 SHPO POOL REPAIRS GRANT 0 0 0 0 77,000 11-40-22800 DEMA-FIRE SUPPRESSION SYSTEM 0 0 0 0 0 11-40-22801 WATER SYSTEMS GRANT 0 0 50,000,000 0 50,000,000 11-40-22802 FIRE HYDRANT GRANT 0 0 20,000,000 0 20,000,000 11-40-22803 EPA HILLCREST GRANT 70,370 316,565 0 94,469 0 TOTAL GOVERNMENT GRANTS EXPENSE: 231,685 1,076,784 83,505,000 270,228 82,937,000 Page 59 [PAGE 65] PUBLIC SAFETY FIRE GRANTS The Public Safety – Fire Grants Fund is used to account for public safety grants awarded to the Fire Department. Each year FEMA awards grants to eligible communities for the purchase of vehicles and equipment to enhance homeland security. In the past this funding has enabled the City to purchase a fire engine and an ambulance. More recently the Fire Department was awarded a $365,000 grant to replace the Fire Department’s Self-Contained Breathing Apparatus (SCBA) equipment. And a micro grant through FEMA in the amount of $52,000 was awarded in FY23 to purchase firefighting hoses and wildland personal protective equipment. The Fire Department recently received a congressional award through the state for $620,000 towards a new fire truck with a $209,980 grant match. The city is also awaiting award notification on a grant from DEMA for a Fire Station Generator . Page 60 [PAGE 66] FY26-27 DRAFT BUDGET PUBLIC SAFETY FIRE GRANTS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 17-30-22501 FEMA 0 0 237,500 0 250,000 17-30-22503 STATE GRANTS 0 0 1,500,000 0 1,500,000 17-30-22504 FIRE HOUSE SUBS GRANT 0 0 25,000 0 25,000 17-30-22505 AZ COMM FOUNDATION ED GRANT 0 0 0 0 1,000 17-30-22510 GOVERNOR'S HWY SAFETY GRANT 0 0 0 0 10,000 17-30-22511 FEMA MICRO GRANT 1,271 4,632 0 0 0 17-30-22512 FUEL REDUCTION GRANT 0 91,658 150,000 0 0 17-30-22513 FREEPORT GRANT-FF TURNOUT GEAR 45,000 0 0 0 0 17-30-22514 CONGRESSIONAL AWARD FIRE TRUCK 0 0 0 0 630,000 17-38-51000 USE OF FUND BALANCE 0 0 0 0 212,500 17-38-99964 TRANSFER FROM GF-GRANT MATCH 2,220 500,244 12,500 12,500 0 TOTAL PUBLIC SAFETY FIRE GRANTS REVENUE: 48,491 596,533 1,925,000 12,500 2,628,500 17-40-22501 FEMA 0 0 250,000 0 262,500 17-40-22503 STATE GRANTS 0 0 1,500,000 0 1,500,000 17-40-22504 FIRE HOUSE SUBS GRANT 0 0 25,000 0 25,000 17-40-22505 AZ COMM FOUNDATION ED GRANT 0 0 0 0 1,000 17-40-22510 GOVERNOR'S HWY SAFETY GRANT 0 0 0 0 10,000 17-40-22511 FEMA MICRO GRANT 1,338 4,875 0 0 0 17-40-22512 FUEL REDUCTION GRANT 0 112,455 150,000 0 0 17-40-22513 FREEPORT GRANT-FF TURNOUT GEAR 45,000 0 0 0 0 17-40-22514 CONGRESSIONAL AWARD FIRE TRUCK 0 0 0 0 630,000 17-40-99998 TRANSFER TO GF 0 0 0 0 200,000 TOTAL PUBLIC SAFETY FIRE GRANTS EXPENSE: 46,338 117,331 1,925,000 0 2,628,500 Page 61 [PAGE 67] TRANSPORTATION GRANTS The Transportation Grants fund accounts for grants from the FAA and ADOT for Airport runway and facility improvements. FAA funding will resume after being suspended for over 10 years due to the lack of a “Through the Fence” agreement with the FAA and nearby property owners. Now that funding has been re-established an engineering firm will be employed to engineer improvements for the Airport. Over $1.4 million in airport grants for various improvements are anticipated in the near future. Page 62 [PAGE 68] FY26-27 DRAFT BUDGET TRANSPORTATION GRANTS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 18-30-22519 FAA-AIRPORT ENTITLEMENT GRANT 0 0 150,000 0 1,455,000 18-38-99950 TRANSFER FROM AIRPORT 0 0 0 0 0 TOTAL TRANSPORTATION GRANTS REVENUE: 0 0 150,000 0 1,455,000 18-40-22519 FAA-AIRPORT ENTITLEMENT GRANT 0 0 150,000 0 1,455,000 TOTAL TRANSPORTATION GRANTS EXPENSE: 0 0 150,000 0 1,455,000 Page 63 [PAGE 69] CAMP NACO Camp Naco is a touchstone for the history of the Buffalo Soldiers and the proud tradition of Black military regiments after the Civil War. Constructed by the U.S. Army in 1919, these adobe buildings are the only ones remaining from the 35 permanent camps built during that time along the U.S. – Mexico border. After the camp was decommissioned in 1923, the site passed through multiple owners and has suffered vandalism, exposure, erosion, and fire. The City of Bisbee now owns Camp Naco and is working closely with the Naco Heritage Alliance, Arizona’s State Historic Preservation Office (SHPO), Buffalo Soldier organizations and other partners to identify critical funding that will help restore the historic camp buildings and revive them for community, tourism, and educational uses. The Camp’s fragile adobe barracks and officers’ housing embody the story of the U.S. Government’s early twentieth-century efforts to protect the Border, when the 9th and 10th Cavalry and later the 24th and 25th Infantry, known as the “Buffalo Soldiers,” helped to stabilize the U.S. – Mexico border area during the Mexican Revolution. Over the last decade, growing recognition of the importance of the segregated African American military has fostered interest in the site. Primarily funded by two grants, $3.5 million from the Mellon Foundation and $4.6 million from the Governor’s Office of Strategic Planning and Budgeting, Camp Naco will be restored to its former glory and used for a variety of historical, cultural and art events. In FY26 Camp Naco was awarded a $700,000 grant from the National Parks Service. The Camp Naco project employs one full-time executive director, one full-time project/construction manager, one full-time administrative assistant and part-time interns as needed. The Executive Director position, Administrative Assistant position and internship positions are now funded under a sub-grant to the NHA out of the Mellon Funds so are no longer budgeted under city payroll costs for this grant. Page 64 [PAGE 70] FY26-27 DRAFT BUDGET CAMP NACO ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 19-30-22500 MELLON GRANT 386,490 463,074 0 0 0 19-30-22600 CAMP NACO STATE GRANT 383,918 1,688,722 2,065,574 1,507,809 1,020,000 19-30-22700 NACO HERITAGE ALLIANCE FUNDS 0 0 0 6,187 52,300 19-30-22800 NATIONAL PARK SERVICE GRANT 0 0 750,000 75,520 674,780 19-38-51000 USE OF FUND BAL. (MELLON GRANT) 0 0 2,294,705 359,286 2,400,000 TOTAL CAMP NACO REVENUE: 770,408 2,151,796 5,110,279 1,948,802 4,147,080 19-40-11000 SALARIES - GENERAL 100,004 148,931 234,714 129,426 35,980 19-40-11001 OVERTIME - GENERAL 0 172 500 0 0 19-40-11050 SALARIES - PART TIME 3,594 26,423 21,000 0 0 19-40-11100 F.I.C.A. 6,286 10,578 15,885 7,475 2,231 19-40-11200 MEDICARE 1,470 2,474 3,715 1,748 522 19-40-11300 A.S.R.S. 3,996 7,553 22,466 7,008 0 19-40-11301 A.S.R.S. - ALT CONTRIBUTION 6,494 6,862 6,728 6,692 3,508 19-40-11500 MEDICAL INSURANCE 13,423 17,439 28,865 14,432 3,789 19-40-11501 STANDARD DISABILITY INSURANCE 409 602 1,028 514 135 19-40-11502 HEALTH INSURANCE SUPPLEMENT 0 2,055 5,173 3,835 2,014 19-40-11505 DEFERRED COMP 1,610 2,170 3,360 1,680 420 19-40-11510 DENTAL INSURANCE 884 1,430 2,480 1,473 368 19-40-11600 LIFE INSURANCE 242 305 504 253 63 19-40-11700 WORKERS COMPENSATION 2,348 2,946 2,666 2,527 1,149 CAMP NACO PERSONNEL EXPENSE: 140,759 229,939 349,084 177,063 50,179 Page 65 [PAGE 71] FY26-27 DRAFT BUDGET CAMP NACO - MELLON GRANT EXPENSES ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 19-40-12500 RECRUITMENT/EMPLOYEE TESTING 487 1,251 0 0 0 19-40-13100 BUSINESS TRAVEL-MELLON 3,053 7,769 6,000 3,550 0 19-40-13400 EDUCATION & TRAINING-MELLON 0 907 1,500 755 0 19-40-13500 SUBSCRIPTIONS & DUES 0 578 500 158 0 19-40-21000 ELECTRIC-MELLON GRANT 4,351 3,477 5,100 3,722 0 19-40-22000 WATER-MELLON GRANT 996 370 800 5,263 0 19-40-22500 MELLON GRANT EXPENDITURES 14,900 0 0 0 0 19-40-22550 SEWER & GARBAGE-MELLON GRANT 0 0 1,000 0 0 19-40-22700 CAMP NACO HERITAGE ALLIANCE 0 0 0 6,187 52,300 19-40-23000 GAS - UTILITY-MELLON GRANT 0 0 0 0 0 19-40-24000 PHONES-MELLON GRANT 1,588 1,394 3,400 1,121 0 19-40-24001 INTERNET-MELLON GRANT 1,662 2,071 4,500 2,111 0 19-40-31000 PROFESSIONAL FEES-MELLON 226,409 237,067 351,450 126,436 26,200 19-40-34000 CONTRACT SERVICES-MELLON 3,614 2,885 2,400 3,194 0 19-40-34500 NHA SUB-GRANT EXPENSES 0 0 0 42,306 224,700 19-40-37000 INSURANCE-MELLON GRANT 0 0 0 0 0 19-40-37100 INSURANCE CLAIMS-MELLON GRANT 0 0 0 0 0 19-40-41500 OFFICE SUPPLIES-MELLON 1,111 980 13,000 1,182 0 19-40-42020 PRINTING & REPRO-MELLON 570 2,194 4,500 0 0 19-40-42030 BOOKS & REF. MATERIAL-MELLON GRA 0 0 2,000 0 0 19-40-42040 ADVERTISING-MELLON 5,397 13,451 53,600 8,610 0 19-40-42050 NON-CAP ADMIN EQUIP/FURN-MELLON 2,053 4,452 15,000 1,183 0 19-40-42060 INVENTORIED TOOLS-MELLON GRANT 0 29 0 0 0 19-40-43500 POSTAGE-MELLON 174 61 500 0 0 19-40-45100 DISPOSABLE EQUIP/TOOLS-MELLON 0 0 1,000 0 0 19-40-45200 SAFETY EQUIP/SUPPLIES-MELLON 114 37 1,000 195 0 19-40-45300 CUSTODIAL SUPPLIES-MELLON 195 92 1,000 83 0 19-40-46000 OPERATIONAL EXPENSE-MELLON 8,486 1,411 5,600 2,124 0 19-40-46801 REC PROG/SPECIAL EVENTS-MELLON 13,320 5,464 60,000 5,583 0 19-40-50100 BLDG REPAIR & MAINT-MELLON 1,075 0 5,000 533 0 19-40-55000 EQUIP REPAIR & MAINT-MELLON 721 0 0 0 0 19-40-55200 NON-CAP EQUIP PURCHASES-MELLON 2,662 0 0 0 0 19-40-62003 GASOLINE-MELLON GRANT 5 8 0 0 0 19-40-62004 DIESEL-MELLON GRANT 5 64 0 0 0 19-40-91000 CAPITAL EXPENDITURE-MELLON 822 0 0 0 0 19-40-92000 CONSTRUCTION COSTS-MELLON 19,772 15,935 1,479,200 139,760 2,148,506 19-40-99998 GF INTERNAL SERVICES-MELLON 26,617 21,645 21,645 11,416 594 Page 66 [PAGE 72] FY26-27 DRAFT BUDGET CAMP NACO - STATE GRANT EXPENSES ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 19-45-12300 UNIFORMS & CLOTHING 0 0 500 0 0 19-45-13100 BUSINESS TRAVEL-STATE GRANT 312 0 0 0 0 19-45-31000 PROFESSIONAL FEES-STATE GRANT 172,558 248,979 180,200 99,208 85,800 19-45-41500 OFFICE SUPPLIES-STATE GRANT 410 0 0 0 0 19-45-42020 PRINTING & REPRODUCTION-STATE 39 0 0 0 0 19-45-42050 NON-CAP ADMIN EQUIP/FURN-STATE 326 0 0 0 0 19-45-42060 INVENTORIED TOOLS-STATE GRANT 1,525 1,251 1,000 3,344 0 19-45-45100 DISPOSABLE EQUIP/TOOLS-STATE 319 46 0 0 0 19-45-45200 SAFETY EQUIPMENT/SUPPLIES-STATE 699 191 0 0 0 19-45-45300 CUSTODIAL SUPPLIES-STATE 220 55 0 0 0 19-45-46000 OPERATIONAL EXPENSE-STATE 1,915 292 900 1,328 2,400 19-45-50100 BLDG REPAIR & MAINT-STATE 6,633 0 0 0 0 19-45-55000 EQUIP REPAIR & MAINT-STATE 266 1,038 1,500 715 0 19-45-55010 EQUIPMENT RENTAL 0 15,435 1,000 0 0 19-45-55200 NON-CAP EQUIP PURCHASES-STATE 0 0 500 0 0 19-45-62003 GASOLINE-STATE GRANT 32 6 200 21 0 19-45-62004 DIESEL-STATE GRANT 59 170 500 95 0 19-45-91000 CAPITAL EXPENDITURE-STATE 48,967 0 6,400 0 0 19-45-92000 CONSTRUCTION COSTS-STATE 28,612 1,305,803 1,753,800 1,609,351 875,371 19-45-99998 GF INTERNAL SERVICES-STATE 25,079 25,000 25,000 25,000 6,250 CAMP NACO - NATIONAL PARK SERVICE GRANT EXPENSES ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 19-50-31000 PROFESSIONAL SERVICES 0 0 87,529 16,515 42,800 19-50-42020 PRINTING & REPRODUCTION 0 0 250 0 0 19-50-42040 ADVERTISING 0 0 500 0 0 19-50-45200 SAFETY SUPPLIES 0 0 1,000 0 0 19-50-46000 OPERATIONAL EXPENSE 0 0 20,053 0 0 19-50-92000 CONSTRUCTION 0 0 640,668 52,457 619,975 19-50-99998 GF INTERNAL SERVICES-NPS GRANT 0 0 0 6,548 12,005 TOTAL CAMP NACO EXPENSE: 768,887 2,151,796 5,110,279 2,357,116 4,147,080 Page 67 [PAGE 73] TOURISM/VISITOR CENTER The Transient Room Tax (aka Bed Tax) is the primary revenue source used to promote tourism in the City of Bisbee. This tax supports an official Arizona Office of Tourism designated Visitor Center. The Visitor Center provides information about area attractions, recreational opportunities, and hospitality amenities. As required by the Arizona Office of Tourism, the center also provides a variety of printed literature. The Visitor Center takes on all marketing efforts including press releases, website, social media management, travel writers and participation in trade shows. The Visitor Center is also responsible for maintaining the official tourism website www.discoverbisbee.com, the Discover Bisbee Facebook, Instagram, and Twitter accounts. The city is currently seeking a Destination Marketing Organization (DMO) to take on most of the marketing duties. The Visitor Center is budgeted for one full-time and one part-time Visitor Center employee. Visitor Center Patrons 10000 9000 8000 7000 6000 5000 4000 3000 2000 1000 0 MarAprMayJun Jul AugSep OctNovDec Jan FebMarAprMayJun Jul AugSep OctNovDec Jan FebMar 24 24 24 24 24 24 24 24 24 24 25 25 25 25 25 25 25 25 25 25 25 25 26 26 26 Page 68 [PAGE 74] FY26-27 DRAFT BUDGET TOURISM/VISITOR CENTER ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 20-31-10000 BED TAX 312,254 417,884 300,000 286,344 280,000 20-38-51000 USE OF FUND BALANCE 0 0 400,000 0 0 TOTAL TOURISM/VISITOR CENTER REVENUE: 312,254 417,884 700,000 286,344 280,000 20-40-11000 SALARIES - GENERAL 43,966 44,725 44,990 18,267 34,320 20-40-11001 OVERTIME - GENERAL 5,014 1,425 3,000 706 0 20-40-11050 SALARIES - PART TIME 24,858 28,985 30,015 30,170 16,731 20-40-11100 F.I.C.A. 4,616 4,704 4,836 2,983 3,165 20-40-11200 MEDICARE 1,079 1,100 1,131 698 740 20-40-11300 A.S.R.S. 8,818 9,214 9,361 4,925 4,112 20-40-11500 MEDICAL INSURANCE 9,337 7,216 7,216 7,215 7,577 20-40-11501 STANDARD DISABILITY INSURANCE 204 261 223 65 269 20-40-11502 EE HEALTH INS SUPPLEMENTAL 0 0 0 326 0 20-40-11505 DEFERRED COMP 1,120 840 840 910 840 20-40-11510 DENTAL INSURANCE 782 270 737 184 737 20-40-11600 LIFE INSURANCE 126 126 126 32 126 20-40-11700 WORKERS COMPENSATION 182 188 193 130 126 20-40-11800 STATE UNEMPLOYMENT 376 0 0 0 0 TOURISM/VISITOR CENTER PERSONNEL EXPENSE: 100,478 99,054 102,668 66,611 68,743 20-40-12500 RECRUITMENT/EMPLOYEE TESTING 16 0 200 12 200 20-40-13100 BUSINESS TRAVEL 1,977 1,650 1,500 1,331 1,500 20-40-13400 EDUCATION & TRAINING 45 290 1,500 1,497 1,500 20-40-13500 SUBSCRIPTIONS & MEMBERSHIPS 1,674 2,627 4,000 724 4,000 20-40-24000 PHONES 1,766 2,224 2,300 2,146 2,300 20-40-24001 INTERNET 1,781 1,791 2,000 1,871 2,000 20-40-31000 PROFESSIONAL FEES 4,500 3,935 4,000 2,400 4,000 20-40-34000 CONTRACT SERVICES 14,950 15,000 15,000 15,000 15,000 20-40-41500 OFFICE SUPPLIES 742 1,193 1,000 370 1,000 20-40-42020 PRINTING & REPRODUCTION 6,819 5,078 6,000 2,244 6,000 20-40-42040 ADVERTISING 136,371 122,700 80,000 76,932 135,058 20-40-42050 NON CAP ADMIN EQUIP/FURN 647 311 0 0 0 20-40-43500 POSTAGE 1,037 1,437 800 263 800 20-40-45300 CUSTODIAL SUPPLIES 22 104 0 0 0 20-40-46000 OPERATIONAL EXPENSES 13,507 11,417 7,000 3,715 7,000 20-40-62003 GASOLINE 1,056 1,471 1,000 589 1,000 20-40-95000 RESERVE ACCUMULATION 0 0 41,264 0 0 20-40-99099 TRANSFERS TO CAPITAL PROJECTS 20,000 20,000 400,000 266,667 0 20-40-99998 GF INTERNAL SERVICES 24,499 23,444 29,768 29,768 29,899 TOTAL TOURISM/VISITOR CENTER EXPENSE: 331,886 313,726 700,000 472,142 280,000 Page 69 [PAGE 75] STREETS The Streets Fund provides for the operation and maintenance of streets, alleys, sidewalks, stairs, drainage channels, retaining walls, right of ways, and street lighting throughout the City. The main sources of funding for the Streets Fund are the Highway Urban Revenue Fund (HURF) which is state shared revenue and the 1% sales tax adopted December 16th, 2014. HURF funds are designated by the state to be used for all costs related to street maintenance and repair. The purpose of the tax is for the maintenance, repair, replacement and improvement of the 42 miles of City streets and related infrastructure. Aside from road paving and repair work performed by the Streets Department employees, other responsibilities include repairing, replacing, or installing traffic and pedestrian signage, controlling vegetation which may impede vehicular or pedestrian traffic or the visibility of signs or markers, preparation and clean-up of all events conducted in the City, and open/close of cemetery plots. The 1% tax renewed by the voters in 2022 will be shared with the General Fund. The council may choose to split these funds between the General Fund and Streets in whatever percentage they choose, or direct the entire tax to either department, depending on the needs each fiscal year. In FY26 it was decided to direct the full amount to streets for some major infrastructure repairs. The Fund balance fluctuation is to allow the balance to accumulate some years for major projects in future years. The Streets Department consists of four full-time equipment operators. Streets Fund Balance 1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 - FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 YE Est. (200,000.00) Page 70 [PAGE 76] FY26-27 DRAFT BUDGET STREETS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 21-31-20000 H.U.R.F. GAS TAX 508,348 513,852 537,551 494,188 521,576 21-36-10000 1% Sales Tax Increase 536,079 556,703 795,000 1,145,705 795,000 21-36-10500 CEMETERY OPEN/CLOSE FEES 6,050 3,750 3,300 4,275 4,200 21-36-11000 SERVICE REIMB - OTHER 19,484 0 0 0 0 21-36-11060 STREET PAVEMENT CUT FEES 848 1,700 3,400 2,940 3,600 21-36-11070 RIGHT OF WAY PERMITS 4,420 12,039 5,000 4,194 5,000 21-36-12000 EV CHARGING STATIONS 0 4,650 3,765 5,159 5,000 21-36-21000 INTEREST INCOME (LGIP) 36 33 30 22 35 21-38-51000 USE OF FUND BALANCE 0 0 0 0 570,000 21-38-99010 TRANSFERS FROM GEN FUND 0 17,187 0 0 0 TOTAL STREETS REVENUE: 1,075,264 1,109,913 1,348,046 1,656,483 1,904,411 21-40-11000 SALARIES - GENERAL 207,517 191,210 211,527 203,621 212,513 21-40-11001 OVERTIME - GENERAL 3,361 1,890 4,000 3,515 4,000 21-40-11100 F.I.C.A. 13,235 12,005 13,363 12,307 13,424 21-40-11200 MEDICARE 3,095 2,808 3,125 2,878 3,139 21-40-11300 A.S.R.S. 26,453 24,175 25,863 24,801 25,938 21-40-11500 MEDICAL INSURANCE 32,391 33,135 33,195 28,384 34,854 21-40-11501 STANDARD DISABILITY INSURANCE 1,101 928 1,030 980 1,238 21-40-11502 MEDICAL INS DEPENDENT SUPPL. 865 895 895 2,567 2,695 21-40-11505 DEFERRED COMP 4,411 3,861 3,864 3,491 3,864 21-40-11510 DENTAL INSURANCE 2,854 2,430 2,455 2,490 2,455 21-40-11600 LIFE INSURANCE 648 579 580 524 580 21-40-11700 WORKERS COMPENSATION 15,937 14,309 15,602 15,695 15,599 STREETS PERSONNEL EXPENSE: 311,868 288,223 315,499 301,252 320,299 Page 71 [PAGE 77] FY26-27 DRAFT BUDGET STREETS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 21-40-12300 UNIFORMS & CLOTHING 1,460 1,184 1,200 1,200 1,200 21-40-12500 RECRUITMENT/EMPLOYEE TESTING 110 214 24,500 58 250 21-40-13100 BUSINESS TRAVEL 203 461 500 509 1,000 21-40-13400 EDUCATION & TRAINING 2,399 603 3,000 156 2,000 21-40-13500 SUBSCRIPTIONS & MEMBERSHIPS 0 153 0 0 155 21-40-21000 ELECTRIC 99,824 112,943 109,000 89,584 114,400 21-40-23000 GAS - UTILITY 1,356 938 1,100 551 1,134 21-40-24000 PHONES 3,475 3,779 3,300 3,368 3,500 21-40-34000 CONTRACT SERVICES 13,218 7,284 18,000 8,560 15,000 21-40-34100 DOC WORKERS 11,956 13,038 32,000 7,202 27,000 21-40-37000 PROPERTY, CASUALTY, LIABILITY 39,358 31,787 35,000 70,000 83,088 21-40-37100 INSURANCE CLAIMS & DEDUCTIBLES 4,028 1,664 3,000 0 3,000 21-40-41500 OFFICE SUPPLIES 32 0 0 0 0 21-40-42050 NON CAP ADMIN EQUIP/FURN 990 0 1,000 38 250 21-40-42060 INVENTORIED TOOLS 5,228 3,600 4,000 2,436 4,000 21-40-45100 DISPOSABLE EQUIP & TOOLS 3,201 2,563 2,000 1,478 2,200 21-40-45101 DISPOS EQUIP & TOOL-SALES TAX 0 18 0 0 0 21-40-45200 SAFETY EQUIP & SUPPLIES 1,997 1,305 3,000 2,655 3,200 21-40-45300 CUSTODIAL SUPPLIES 83 34 100 68 200 21-40-46000 OPERATIONAL EXPENSES 48,417 19,174 40,000 24,604 40,000 21-40-46200 SIGNS & POSTS 0 7,975 10,000 2,169 10,000 21-40-46210 STREET REPAIR MAT - SALES TAX 1,001,448 331,284 466,575 350,000 926,894 21-40-46211 STREET REPAIR MATERIAL 4,403 8,900 20,000 28,962 20,000 21-40-55000 EQUIPMENT REPAIR & MAINT 6,172 22,451 15,000 13,197 15,000 21-40-55010 EQUIPMENT RENTAL 7,901 3,087 4,000 0 4,000 21-40-55100 REPAIR & MAINT - OTHER 1,500 1,180 3,000 53 3,000 21-40-55200 NON CAP EQUIP PURCHASES 1,209 13,606 10,000 2,205 5,000 21-40-61000 VEHICLE PARTS & LABOR 39,777 20,916 25,000 9,954 25,000 21-40-62002 TIRES 3,847 8,794 6,000 3,688 6,000 21-40-62003 GASOLINE 14,707 9,951 11,000 5,928 10,000 21-40-62004 DIESEL 6,100 5,419 6,000 3,304 5,000 21-40-62007 OTHER FLUIDS & LUBRICANTS 0 51 0 0 0 21-40-91000 CAPITAL EXPENDITURES 8,700 304,256 31,000 4,500 0 21-40-99085 TRANSFERS TO DEBT SERVICE 22,384 22,384 20,367 20,367 48,714 21-40-99099 TRANSFERS TO CAPITAL PROJECTS 20,540 20,540 0 0 0 21-40-99998 GF INTERNAL SERVICES 177,533 143,312 123,905 123,905 203,927 TOTAL STREETS EXPENSE: 1,865,425 1,413,068 1,348,046 1,081,949 1,904,411 Page 72 [PAGE 78] RICO FUND RICO funds are authorized by the Federal Government under the Racketeer Influenced and Corrupt Organizations Act. Revenues come from the seizure of assets used in the commission of crimes when the Bisbee Police Department is involved in the investigations. These monies are maintained by the Cochise County Attorney’s Office and are transferred to the City of Bisbee after the proper paperwork is submitted to the Cochise County Attorney for approval of the expenditures. Monies are used during the year for a variety of items which enhance and/or aid in Police duties and obligations. Items such as training, tires, computers, emergency equipment, donations to youth activities, etc. are acceptable uses of these monies. Page 73 [PAGE 79] FY26-27 DRAFT BUDGET RICO FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 39-33-13597 RICO AUCTION FUNDS (COUNTY) 0 0 100,000 0 0 39-33-22506 COUNTY REIMBURSEMENTS - RICO 7,431 0 15,000 0 10,000 39-34-10862 VEHICLE IMPOUND FEES 0 0 2,000 0 2,000 TOTAL RICO REVENUES: 7,431 0 117,000 0 12,000 39-40-13597 RICO AUCTION EXPENSE (COUNTY) 0 0 100,000 0 0 39-40-50006 RICO - AUTHORIZED EXPENDITURES 7,431 0 17,000 0 12,000 TOTAL RICO EXPENSES: 7,431 0 117,000 0 12,000 Page 74 [PAGE 80] BISBEE ARTS COMMISSION The Bisbee Arts Commission (BAC) promotes the arts and artists in Bisbee, both within and outside the community. Use of the BAC funds are approved by City Council. Funds for the BAC are raised through various events throughout the year and their Community Involved Giving (CIG) Art Vending Machine. Page 75 [PAGE 81] FY26-27 DRAFT BUDGET BISBEE ARTS COMMISSION ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 42-34-40500 OTHER PROGRAM REVENUE 0 0 30 0 0 42-34-40520 BAC EVENTS 1,918 0 10,000 0 5,000 42-34-40530 CIG ART VENDING MACHINE REV. 11,344 9,353 8,500 7,180 5,000 42-34-40540 BISBEE FESTIVAL OF THE ARTS 1,000 0 1,000 0 0 42-34-40550 DONATION BOX RENTAL 71 0 50 0 0 42-38-40011 DONATIONS PARK BENCH 375 0 1,500 0 0 42-38-51000 USE OF FUND BALANCE 0 0 5,000 0 4,500 TOTAL BISBEE ARTS COMMISSION REVENUE: 14,708 9,353 26,080 7,180 14,500 42-40-10530 GRANTS 3,200 1,635 5,000 5,000 4,000 42-40-40011 DONATIONS PARK BENCH 0 0 1,500 0 0 42-40-42040 ADVERTISING 0 0 500 0 200 42-40-42060 BAC EVENTS 1,476 0 10,000 9,202 5,000 42-40-43500 POSTAGE 0 15 80 10 50 42-40-46000 OPERATIONAL EXP 8,054 671 3,000 0 2,250 42-40-46050 BAC CIG ART EXPENSES 0 5,810 5,000 2,780 2,500 42-40-55000 EQUIPMENT REPAIR & MAINT 0 0 500 0 500 42-40-95000 RESERVE ACCUMULATION 0 0 500 0 0 TOTAL BISBEE ARTS COMMISSION EXPENSE: 12,729 8,131 26,080 16,992 14,500 Page 76 [PAGE 82] HOUSING INITIATIVE The Housing Initiative Fund accounts for the expenses and revenues of homes purchased, rehabilitated, and sold for the Bisbee Workforce Housing Initiative. This program has the dual purpose of rehabilitating vacant/dilapidated homes within the city and building new homes on vacant parcels and providing affordable housing to essential workers such as public safety, education, health care, and government workers. The vision is to attract and retain these workers throughout their careers, thereby creating a more resilient community. The program was kick started with a donation from the Women and Children’s Hope Foundation. Homes are acquired and donated to the program by Southeast Arizona Renovations, LLC and rehabilitated by volunteers and paid employees with Step Up Bisbee/Naco. A total of 9 homes have been rehabilitated/built and sold since the beginning of this program with several other houses in the works. Page 77 [PAGE 83] FY26-27 DRAFT BUDGET HOUSING INITIATIVE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 45-35-10000 HOUSING SALES 270,140 350,549 1,000,000 153,861 2,400,000 45-38-10000 DONATIONS 0 14,541 0 0 0 45-38-50010 GAIN/LOSS ON DISPOSAL OF ASSET 0 0 0 0 0 TOTAL HOUSING INITIATIVE REVENUE: 270,140 365,090 1,000,000 153,861 2,400,000 45-40-10000 COST OF HOUSING SOLD 171,604 350,549 985,000 130,000 2,385,000 45-40-21000 ELECTRIC 648 958 5,000 484 5,000 45-40-22000 WATER 780 604 5,000 78 5,000 45-40-22550 SEWER AND GARBAGE SERV. 0 0 0 0 0 45-40-23000 GAS 0 0 0 0 0 45-40-46000 OPERATIONAL EXPENSES 6,380 15,522 5,000 3,370 5,000 TOTAL HOUSINT INITIATIVE EXPENSE: 179,411 367,633 1,000,000 133,933 2,400,000 Page 78 [PAGE 84] MISCELLANEOUS DONATIONS The Miscellaneous Donations fund was established to manage and account for the receipt and disbursement of donations and contributions made to the City for specific purposes. All revenues and expenses in this fund are segregated with each account title designating the purpose. Page 79 [PAGE 85] FY26-27 DRAFT BUDGET MISCELLANEOUS DONATIONS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 48-38-22500 MISC DONATIONS 0 0 1,000,000 0 1,000,000 48-38-22506 FIREWORKS 0 0 5,000 0 0 48-38-22507 PARKS AND REC MISC DONATIONS 1,300 1,000 2,000 3,637 2,000 48-38-22509 CEMETERY DONATIONS 10,570 0 5,000 0 5,000 48-38-22515 LIBRARY DONATIONS SPEC BEQUEST 0 0 1,000 0 500 48-38-22516 MOVIES IN THE PARK/EQUIPMENT 0 0 2,000 0 0 48-38-22518 FIRE DEPARTMENT DONATIONS 0 3,000 1,000 0 1,000 48-38-22519 LIBRARY/CHILDRENS PROGRAMMING 0 0 500 0 500 48-38-22520 FESTIVAL OF LIGHTS DONATIONS 1,006 1,100 2,000 0 1,000 48-38-22521 SECRET SANTA DONATIONS-LIBRARY 0 500 500 0 0 48-38-22522 CHILDREN'S LITERACY PROGRAM 0 0 0 0 500 48-38-22523 FUELS REDUCTION - FIREWISE 5,000 0 5,000 0 0 48-38-22525 UNASSIGNED LIBRARY DONATIONS 4,654 11,550 1,000 3,582 1,500 48-38-22526 USS BISBEE DONATIONS 4,000 0 0 0 0 48-38-28100 FRIENDS OF THE POOL DONATIONS 0 1,530 1,000 3,963 1,500 48-38-28200 POOL FUNDRAISER 2,666 2,688 0 2,025 0 TOTAL MISCELLANEOUS DONATION REVENUE: 29,196 21,368 1,026,000 13,207 1,013,500 48-40-22500 MISC DONATION EXP 0 0 1,000,000 0 1,000,000 48-40-22506 FIREWORKS EXP 0 0 5,000 0 0 48-40-22507 PARKS AND REC MISC DONATIONS 1,945 0 2,000 2,181 2,000 48-40-22509 CEMETERY DONATIONS 4,000 6,500 5,000 0 5,000 48-40-22515 LIBRARY-SPEC BEQUEST EXPENSE 0 0 1,000 0 500 48-40-22516 MOVIES IN THE PARK/EQUIPMENT 0 0 2,000 0 0 48-40-22517 FESTIVAL OF LIGHTS 376 300 0 0 0 48-40-22518 FIRE DEPARTMENT DONATIONS 0 0 1,000 0 1,000 48-40-22519 LIBRARY/CHILDRENS PROGRAMMING 0 0 500 0 500 48-40-22520 FESTIVAL OF LIGHTS DONATIONS 3,772 1,000 2,000 0 1,000 48-40-22521 SECRET SANTA DONATIONS-LIBRARY 0 0 500 0 0 48-40-22522 CHILDREN'S LITERACY PROGRAM 0 0 0 0 500 48-40-22523 FUELS REDUCTION - FIREWISE 0 0 5,000 0 0 48-40-22525 UNASSIGNED LIBRARY DONATIONS 9,708 12,678 1,000 432 1,500 48-40-22526 USS BISBEE DONATIONS 4,000 0 0 0 0 48-40-28100 FRIENDS OF THE POOL DONATIONS 0 0 1,000 (113) 1,500 TOTAL MISCELLANEOUS DONATION EXPENSE: 23,800 20,478 1,026,000 2,501 1,013,500 Page 80 [PAGE 86] AIRPORT The City of Bisbee owns and operates the Bisbee Municipal Airport. The Airport Advisory Committee meets on a regular basis as an advisory group for the operation and planning of the Airport. Revenue to operate the Airport is generated through airport fuel sales, hangar rentals, and airport access fees. Years when the airport is not able to cover all its operational costs with fees it is supplemented by the General Fund. Large maintenance and improvement projects are funded through grants and recorded in the Transportation Grants Fund. Airport Revenue over Expense Revenue Expense 70,000.00 60,000.00 50,000.00 40,000.00 30,000.00 20,000.00 10,000.00 - Page 81 [PAGE 87] FY26-27 DRAFT BUDGET AIRPORT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 50-34-12500 GAS REVENUE 37,413 30,782 35,000 36,524 37,000 50-36-13500 RENTS 13,095 12,142 13,000 13,244 13,000 50-36-13501 BISBEE AIRPARK-ACCESS FEES 0 840 720 0 500 50-38-99010 TRANSFERS FROM GENERAL FUND 1,365 0 5,479 0 0 TOTAL AIRPORT REVENUE: 51,873 43,764 54,199 49,768 50,500 50-40-21000 ELECTRIC 3,308 2,518 3,400 1,989 3,000 50-40-22000 WATER 1,007 705 800 520 700 50-40-22550 SEWER AND GARBAGE SERV. 192 192 250 192 192 50-40-23000 GAS - UTILITY 1,535 1,317 1,200 976 1,200 50-40-24000 PHONES 0 0 0 0 0 50-40-34000 CONTRACT SERVICES 0 0 0 0 0 50-40-37000 PROPERTY, CASUALTY, LIABILITY 3,660 3,660 3,660 1,772 3,660 50-40-42060 INVENTORIED TOOLS 0 0 100 0 100 50-40-45100 DISPOSABLE EQUIP & TOOLS 0 0 20 0 50 50-40-45200 SAFETY EQUP & SUPPLIES 0 0 150 0 150 50-40-45300 CUSTODIAL SUPPLIES 0 81 150 0 100 50-40-46000 OPERATIONAL EXPENSES 4,536 2,276 4,000 5,152 4,339 50-40-46501 FUEL FOR RESALE 30,010 25,699 33,000 27,655 30,000 50-40-55000 EQUIPMENT REPAIR & MAINT 1,376 170 1,000 426 1,500 50-40-61000 VEHICLE PARTS & LABOR 1,010 0 500 0 0 50-40-62003 GASOLINE 0 108 100 0 100 50-40-99998 GF INTERNAL SERVICES 4,915 5,460 5,869 5,869 5,409 TOTAL AIRPORT EXPENSE: 51,548 42,186 54,199 44,552 50,500 Page 82 [PAGE 88] POLICE SPECIAL REVENUES AND GRANTS The Police Special Revenues and Grants Fund accounts for all grant revenues received and expended for law enforcement activities outside of the General Fund and the RICO Fund. This fund also receives and expends monies from the Federal Asset Forfeitures program in which the City is a participant. In FY24 the Police Department was awarded over $1.6 million in grants from DEMA that are still being expended for police vehicles and equipment. Page 83 [PAGE 89] FY26-27 DRAFT BUDGET POLICE SPECIAL REVENUE & GRANTS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 53-30-30003 HOMELAND SECURITY GRANTS 0 210,000 1,000,000 0 1,000,000 53-30-30006 100 CLUB GRANT 14,000 0 20,000 0 25,000 53-30-30008 GOVERNOR'S HWY SAFETY GRANT 30,244 65,989 60,000 6,307 60,000 53-30-30009 FY23 DEMA GRANT 569,429 72,181 1,640,000 493,219 250,000 53-30-30010 LEGACY FOUNDATION GRANT 2,500 0 2,500 0 2,500 53-30-30013 CRIMINAL JUSTICE COMM. GRANT 11,460 0 0 0 0 53-30-30014 DEPT. OF JUSTICE - DEA GRANT 10,758 10,949 0 0 0 53-35-31000 DEPT. OF JUSTICE (VESTS) 1,757 1,735 1,500 0 2,000 53-35-35000 FEDERAL ASSET FORFEITURES 0 32,269 30,000 32,269 30,000 TOTAL POLICE SPECIAL REV. & GRANTS REVENUE: 640,148 393,122 2,754,000 531,795 1,369,500 53-40-30003 HOMELAND SECURITY GRANTS 0 210,000 1,000,000 0 1,000,000 53-40-30006 100 CLUB GRANT 14,000 0 20,000 0 25,000 53-40-30008 GOVERNOR'S HWY SAFETY GRANT 30,244 65,959 60,000 6,307 60,000 53-40-30009 FY23 DEMA GRANT 569,429 72,181 1,640,000 493,219 250,000 53-40-30010 LEGACY FOUNDATION GRANT 2,500 0 2,500 0 2,500 53-40-30013 CRIMINAL JUSTICE COMM. GRANT 11,460 0 0 0 0 53-40-30014 DEPT. OF JUSTICE - DEA GRANT 10,758 10,949 0 0 0 53-40-31000 DEPT. OF JUSTICE (VESTS) 589 1,735 1,500 0 2,000 53-40-35000 EXPENDITURES - FED ASSET FORFT 6,403 0 30,000 32,269 30,000 TOTAL POLICE SPECIAL REV. & GRANTS EXPENSE: 645,384 360,823 2,754,000 531,795 1,369,500 Page 84 [PAGE 90] WASTEWATER The Wastewater Fund provides collection and treatment of all wastewater produced in the City of Bisbee. In addition to maintaining the collection system which consists of thousands of feet of sewer mains, Wastewater staff are responsible for making Blue Stake requests. The Wastewater Treatment Plant is currently operated by Operations Management International (Jacobs) at a cost of about $842,000 per year. Jacobs assumes all costs to operate (with the exception of the electric bill and maintenance of the solar grid) and manages repairs to the plant. The City continues to maintain the collection system which includes the pumps and infrastructure throughout the City that carries the wastewater to the treatment plant. The Wastewater Fund is supported mainly by user fees. These fees cover the operational costs of the department with a small amount of surplus. However, any large/expensive repairs are not covered by the small surplus and the surplus does not cover the $1.3 million annual depreciation expense on the Wastewater plant and equipment. As the value of the assets depreciate over time and repairs on the aging plant are required the Wastewater fund balance decreases as show in the graph below. The Wastewater Department is budgeted for four full-time Wastewater Collection Systems Operators. Waste Water Fund Balance 16,000,000.00 14,000,000.00 12,000,000.00 10,000,000.00 8,000,000.00 6,000,000.00 4,000,000.00 2,000,000.00 - FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 YE Est. Page 85 [PAGE 91] FY26-27 DRAFT BUDGET WASTEWATER ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 54-30-22557 SEWER LATERAL GRANT 27,000 0 0 0 0 54-31-10000 CITY SALES TAX 536,079 562,703 530,000 572,853 580,000 54-36-21000 INTEREST/PENALTIES EARNED 37,713 41,097 40,000 25,785 40,000 54-36-30000 SHUTOFF VALVES & FEES 0 50 0 225 100 54-36-50000 MISCELLANEOUS REVENUE 225 4,878 0 0 0 54-36-51000 APS SOLAR REIMBURSEMENT - WWTP 53,119 13,714 32,000 17,010 32,000 54-37-10550 USER FEES 2,093,522 2,139,271 2,198,083 2,197,706 2,387,612 54-37-10551 SERVICE CHARGE/PENALTY 18,978 16,994 18,400 10,415 18,400 54-37-10552 HOOK-UP FEES 6,025 4,000 6,000 4,000 6,000 54-38-51000 USE OF FUND BALANCE 0 0 1,796,073 0 967,652 TOTAL WASTEWATER REVENUE: 2,772,661 2,782,706 4,620,556 2,827,993 4,031,764 54-40-11000 SALARIES - GENERAL 181,046 171,611 205,909 217,222 207,852 54-40-11001 OVERTIME - GENERAL 27,371 18,598 30,000 21,168 30,000 54-40-11050 SALARIES - PART TIME 4,030 0 0 0 0 54-40-11100 F.I.C.A. 12,969 11,973 14,626 14,316 14,747 54-40-11200 MEDICARE 3,033 2,800 3,421 3,348 3,449 54-40-11300 A.S.R.S. 25,639 24,349 28,309 28,607 28,495 54-40-11302 A.S.R.S. PENSION EXPENSE (13,565) 0 0 0 0 54-40-11500 MEDICAL INSURANCE 31,812 28,684 33,916 33,916 35,612 54-40-11501 STANDARD DISABILITY INSURANCE 708 726 989 937 1,265 54-40-11502 MEDICAL INS DEPENDENT SUPPL. 2,413 2,496 2,496 3,083 3,240 54-40-11505 DEFERRED COMP 3,743 3,521 3,948 3,948 3,948 54-40-11510 DENTAL INSURANCE 2,437 2,198 2,996 2,482 3,462 54-40-11600 LIFE INSURANCE 571 506 592 592 592 54-40-11700 WORKERS COMPENSATION 5,892 5,367 6,725 6,995 6,757 WASTEWATER PERSONNEL EXPENSE: 288,100 272,829 333,927 336,615 339,419 Page 86 [PAGE 92] FY26-27 DRAFT BUDGET WASTEWATER ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 54-40-12300 UNIFORMS & CLOTHING 363 317 600 600 600 54-40-12500 RECRUITMENT/EMPLOYEE TESTING 144 131 15,700 15,700 150 54-40-13100 BUSINESS TRAVEL 1,055 629 1,000 697 2,000 54-40-13400 EDUCATION & TRAINING 2,699 1,733 3,000 2,800 3,000 54-40-13500 SUBSCRIPTIONS & DUES 1,035 153 1,200 1,200 1,300 54-40-21000 ELECTRIC 112,446 106,525 100,000 88,982 109,562 54-40-22000 WATER 2,312 14,717 3,000 2,226 3,000 54-40-24000 PHONES 2,899 2,891 2,700 2,396 2,900 54-40-34000 CONTRACT SERVICES 847,356 927,796 839,000 839,645 927,796 54-40-34010 CONTRACT SERVICES-COLLECTIONS 73,704 88,396 116,097 28,303 10,000 54-40-34100 DOC WORKERS 0 0 8,000 0 5,000 54-40-37000 PROPERTY, CASUALTY, LIABILITY 59,365 43,707 55,000 97,058 114,246 54-40-37100 INSURANCE CLAIMS & DEDUCTIBLES 0 0 0 0 0 54-40-41500 OFFICE SUPPLIES 0 0 0 0 0 54-40-42020 PRINTING & REPRODUCTION 32 0 0 0 0 54-40-42030 BOOKS & REFERENCE MATERIALS 0 0 200 0 0 54-40-42040 ADVERTISING 0 136 0 0 54-40-42050 NON CAP ADMIN EQUIP/FURN 990 0 1,000 202 250 54-40-42060 INVENTORIED TOOLS 2,735 2,257 4,000 2,361 4,000 54-40-43110 CREDIT CARD FEES 0 0 0 0 10,000 54-40-43120 OTHER FEES 967 976 967 1,388 976 54-40-43300 INTEREST EXPENSE 26,930 26,930 26,930 0 0 54-40-43500 POSTAGE 0 0 0 284 200 54-40-45100 DISPOSABLE EQUIP & TOOLS 595 1,762 1,000 1,462 1,000 54-40-45200 SAFETY EQUIP & SUPPLIES 2,201 1,711 2,000 2,543 2,000 54-40-45300 CUSTODIAL SUPPLIES 361 52 300 111 200 54-40-46000 OPERATIONAL EXPENSES 20,145 39,240 20,000 35,336 30,000 54-40-46541 CHEMICALS 1,029 248 3,000 1,085 3,000 54-40-46542 LAB SUPPLIES & TESTING 716 0 300 0 100 54-40-46543 MANHOLE, PIPE & FITTINGS 18,331 13,607 30,000 11,242 20,000 54-40-47000 PERMITS & LICENSES 13,445 14,491 15,000 15,000 15,000 54-40-47500 BAD DEBT (15,189) 133,662 30,000 50,000 30,000 54-40-55000 EQUIPMENT REPAIR & MAINT 137,285 27,482 75,000 443,879 150,000 54-40-55005 EQUIP REPAIR&MAINT-COLLECTIONS 22,345 8,171 15,000 6,035 10,000 54-40-55006 PUMP REPAIR & REPLACEMENT 7,249 24,592 40,000 9,589 40,000 54-40-55010 EQUIPMENT RENTAL 0 10,905 15,000 1,708 10,000 54-40-55100 REPAIR & MAINT - OTHER 1,881 0 0 0 0 54-40-55200 NON CAP EQUIP PURCHASES 934 150 3,000 3,004 4,000 54-40-61000 VEHICLE PARTS & LABOR 7,403 6,773 10,000 8,185 10,000 54-40-62002 TIRES 1,882 2,124 3,000 206 2,500 54-40-62003 GASOLINE 9,712 5,389 10,000 6,632 8,000 54-40-62004 DIESEL 1,319 1,951 2,500 1,715 2,500 Page 87 [PAGE 93] FY26-27 DRAFT BUDGET WASTEWATER ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 54-40-81000 PRINCIPAL PMTS, LEASE PURCHAS 42,380 44,227 45,179 45,179 60,976 54-40-81500 INTEREST PMTS, LEASE PURCHASE 7,610 4,970 3,252 3,252 8,243 54-40-89000 DEPRECIATION EXPENSE 1,277,988 1,279,760 1,280,000 1,280,000 1,280,000 54-40-91000 CAPITAL EXPENDITURES 0 0 530,000 342,155 234,553 54-40-98000 PRINCIPAL PAYMENT - OFFSET (402,819) (417,639) (433,179) (433,179) (462,635) 54-40-99085 TRANSFERS TO DEBT SERVICE 2,201 2,201 184 184 1,266 54-40-99086 TRANSFER TO DEBT SERVICE WWP 624,624 625,000 625,350 625,350 623,742 54-40-99099 TRANSFERS TO CAPITAL PROJECTS 63,800 63,800 0 0 0 54-40-99157 TRANSFER TO P.W. GRANTS 0 0 338,250 338,250 0 54-40-99998 GF INTERNAL SERVICES 378,663 394,354 444,099 444,099 412,920 TOTAL WASTEWATER EXPENSE: 3,649,223 3,779,103 4,620,556 4,663,479 4,031,764 Page 88 [PAGE 94] SANITATION The Sanitation Fund is responsible for collecting all solid waste in the City and for collecting, processing, and selling recyclable materials. A downturn in the recyclables market has seen a decrease in the revenues from the sale of recyclables. For several years the Sanitation Fund balance continued dropping because of the personnel costs associated with recycling employees without an equal or greater amount of revenue collected from recycling materials. Likewise, the costs to collect and dispose of solid waste increased each year without an equivalent fee increase. In 2018 a fee increase was adopted to cover these increasing costs. Since that time the fund balance has been recovering with positive net revenue over expense each year which has enabled the department to replace aging sanitation trucks. The construction of a building for the glass crusher was budgeted for FY26 but may not be completed until FY27 so this expense was moved into the FY27 budget. The Sanitation Fund is budgeted for eight employees: • 1 Full-time Sanitation Supervisor • 3 Full-time Sanitation Drivers • 4 Full-time Recycle Coordinators Sanitation Fund Balance 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 - FY13 FY14 FY15 Fy16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 (200,000.00) YE Est. (400,000.00) (600,000.00) (800,000.00) (1,000,000.00) Page 89 [PAGE 95] FY26-27 DRAFT BUDGET SANITATION ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 56-33-10000 GRANT REVENUE - D.E.Q. 132,461 0 0 0 0 56-36-11400 RECYCLING REVENUE 2,804 1,334 2,500 2,718 2,500 56-36-11500 RECYCLING ANNUAL PASS 3,331 3,656 3,500 1,706 3,500 56-36-21000 INTEREST/PENALTIES EARNED 0 80 0 0 56-37-10550 USER FEES 998,280 1,003,291 1,000,000 1,017,010 1,017,000 56-37-10551 USERS FEES - RECYCLING 243,517 244,323 250,000 245,242 246,000 56-37-10553 SPECIAL PICK-UP FEES 909 2,659 1,500 98 1,800 56-38-51000 USE OF FUND BALANCE 0 0 329,368 0 361,714 TOTAL SANITATION REVENUE: 1,381,301 1,255,344 1,586,868 1,266,774 1,632,514 56-40-11000 SALARIES - GENERAL 304,864 317,944 362,837 351,058 360,507 56-40-11001 OVERTIME - GENERAL 6,720 11,798 14,500 8,273 12,000 56-40-11050 SALARIES - PART TIME 30,722 25,188 0 960 0 56-40-11100 F.I.C.A. 20,961 21,590 23,395 21,524 23,095 56-40-11200 MEDICARE 4,902 5,049 5,471 5,034 5,401 56-40-11300 A.S.R.S. 38,086 38,593 45,280 42,358 44,626 56-40-11302 A.S.R.S. PENSION EXPENSE 26,832 0 0 0 0 56-40-11500 MEDICAL INSURANCE 47,621 55,504 63,503 50,674 66,678 56-40-11501 STANDARD DISABILITY INSURANCE 1,354 1,608 2,049 1,845 2,369 56-40-11502 MEDICAL INS DEPENDENT SUPPL. 2,595 2,685 3,988 4,791 5,031 56-40-11505 DEFERRED COMP 6,552 6,472 7,392 7,485 7,392 56-40-11510 DENTAL INSURANCE 4,743 2,847 3,683 3,632 4,616 56-40-11600 LIFE INSURANCE 982 864 1,109 1,122 1,109 56-40-11700 WORKERS COMPENSATION 17,172 16,608 20,952 19,906 20,568 56-40-11800 STATE UNEMPLOYMENT 202 1,554 0 0 0 SANITATION PERSONNEL EXPENSE: 514,307 508,303 554,159 518,663 553,392 Page 90 [PAGE 96] FY26-27 DRAFT BUDGET SANITATION ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 56-40-12300 UNIFORMS & CLOTHING 1,084 1,024 1,200 1,200 1,200 56-40-12500 RECRUITMENT/EMPLOYEE TESTING 83 387 5,900 5,900 250 56-40-12600 VACCINES 473 0 0 0 0 56-40-13100 BUSINESS TRAVEL 0 273 1,000 509 1,000 56-40-13400 EDUCATION & TRAINING 2,199 303 1,000 156 1,000 56-40-13500 SUBSCRIPTIONS & DUES 0 153 0 0 155 56-40-21000 ELECTRIC 1,380 1,355 1,200 955 1,200 56-40-23000 GAS - UTILITY 1,356 938 1,000 551 1,000 56-40-24000 PHONES 4,012 3,688 4,000 3,362 4,300 56-40-34000 CONTRACT SERVICES 3,220 7,692 25,000 31,553 10,000 56-40-37000 PROPERTY, CASUALTY, LIABILITY 25,145 18,277 23,000 40,500 47,776 56-40-42060 INVENTORIED TOOLS 1,203 662 1,000 374 1,000 56-40-43110 CREDIT CARD FEES 0 0 0 0 10,000 56-40-45100 DISPOSABLE EQUIP & TOOLS 263 1,148 1,300 1,397 1,500 56-40-45200 SAFETY EQUIP & SUPPLIES 3,309 4,008 3,500 4,259 4,000 56-40-45300 CUSTODIAL SUPPLIES 494 52 100 117 200 56-40-46000 OPERATIONAL EXPENSES 5,421 4,424 8,500 2,619 8,000 56-40-46561 COUNTY TIPPING FEE 233,238 242,098 233,500 196,292 260,000 56-40-46562 RECYCLING PROGRAM 16,177 16,139 20,000 24,020 20,000 56-40-47500 BAD DEBT (12,207) 50,399 30,000 30,000 30,000 56-40-55000 EQUIPMENT REPAIR & MAINT 545 1,404 5,000 5,475 5,000 56-40-55100 REPAIR & MAINT - OTHER 717 0 0 0 0 56-40-55200 NON CAP EQUIP PURCHASES (460) 20,530 30,000 11,126 30,000 56-40-61000 VEHICLE PARTS & LABOR 25,202 53,312 40,000 18,073 45,000 56-40-62002 TIRES 23,575 16,881 25,000 17,519 25,000 56-40-62003 GASOLINE 4,126 4,059 4,000 2,349 3,500 56-40-62004 DIESEL 31,553 33,028 30,000 28,262 32,000 56-40-81000 PRINCIPAL PAYMENTS 107,814 111,369 115,041 115,041 126,084 56-40-81500 INTEREST PAYMENTS 14,933 11,378 7,706 7,706 6,199 56-40-89000 DEPRECIATION EXPENSE 19,977 161,878 78,000 74,000 74,000 56-40-91000 CAPITAL EXPENDITURES 3,801 0 267,000 8,288 267,000 56-40-98000 PRINCIPAL PAYMENT OFFSET (107,814) (111,369) (115,041) (115,041) (126,084) 56-40-99085 TRANSFERS TO DEBT SERVICE 2,201 2,201 184 184 1,266 56-40-99099 TRANSFERS TO CAPITAL PROJECTS 20,000 20,000 0 0 0 56-40-99998 GF INTERNAL SERVICES 114,976 142,723 184,619 184,619 187,576 TOTAL SANITATION EXPENSE: 1,062,304 1,328,719 1,586,868 1,220,028 1,632,514 Page 91 [PAGE 97] PUBLIC WORKS GRANTS The Public Works Grants Fund is used to account for grants related to the sewer system. The city is currently applying for grants and other funding to make repairs at the wastewater plant and to replace the sewer laterals in Old Bisbee. Grants and funding are being sought through several sources including WIFA, USDA, EDA, and NAD Bank. Grant matches and loans will require sewer fee increases to cover the debt. The sewer lateral projects are being re- engineered into project sections that will be upgraded over the next several years. Page 92 [PAGE 98] FY26-27 DRAFT BUDGET PUBLIC WORKS GRANTS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 57-30-22557 OB SEWER LATERALS-ENGINEERING 0 0 50,000,000 0 24,815,000 57-30-22559 SW BORDER INFRASTRUCTURE GRANT 0 0 1,014,750 0 591,750 57-30-22560 WWTP WIFA LOAN 0 0 0 0 2,732,400 57-38-99054 TRANSFER FROM SEWER 0 0 338,250 386,571 0 TOTAL WASTEWATER GRANT REVENUE: 0 0 51,353,000 386,571 28,139,150 57-40-22557 OB SEWER LATERALS-ENGINEERING 0 0 50,000,000 50,000 24,815,000 57-40-22559 SW BORDER INFRASTRUCTURE GRANT 0 0 1,353,000 0 591,750 57-40-22560 WWTP WIFA LOAN 0 0 0 0 2,732,400 TOTAL WASTEWATER GRANT EXPENSE: 0 0 51,353,000 50,000 28,139,150 Page 93 [PAGE 99] QUEEN MINE The Queen Mine Tour is an enterprise fund which means it operates like a business and is self- supporting without need of assistance from the General Fund. Revenue generated is used to maintain, improve, and expand the attraction. Funded by the sale of tour tickets and gift shop sales, the Queen Mine entertains over 50,000 visitors a year from all 50 states and from around the world. The Queen Mine Tour is budgeted for 14 employees: • 1 Full-time Mine Tour Operations Manager • 2 Admin Assistants (1 Full-time, 1 Part-time) • 2 Full-time Mine Maintenance Mechanics • 7 Tour Guides (4 Full-time, 3 Part-time) • 1 Tour Attendant (Part-time) • 1 Office Assistant (Part-time) Queen Mine Fund Balance 2,500,000.00 2,000,000.00 1,500,000.00 1,000,000.00 500,000.00 - FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 YE Est. Page 94 [PAGE 100] FY26-27 DRAFT BUDGET QUEEN MINE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 59-31-25000 TAX CREDITS TAKEN 880 901 750 736 750 59-34-15001 MERCHANDISE SALES 559,871 581,283 500,000 541,116 600,000 59-34-17500 MINE TOURS 745,701 785,329 625,000 738,833 785,000 59-36-11600 OVER/SHORT (354) 1,730 0 1,903 0 59-38-51000 USE OF FUND BALANCE 0 0 512,808 0 393,878 TOTAL QUEEN MINE REVENUE: 1,306,098 1,369,243 1,638,558 1,282,588 1,779,628 59-40-11000 SALARIES - GENERAL 222,488 298,863 381,098 319,306 341,233 59-40-11001 OVERTIME - GENERAL 1,392 2,864 5,000 3,538 5,000 59-40-11050 SALARIES - PART TIME 119,297 70,911 70,691 90,079 97,282 59-40-11100 F.I.C.A. 20,919 22,747 28,321 25,344 27,498 59-40-11200 MEDICARE 4,892 5,324 7,151 5,927 6,957 59-40-11300 A.S.R.S. 31,896 38,979 48,556 41,217 46,136 59-40-11302 A.S.R.S. PENSION EXPENSE 3,384 0 0 0 0 59-40-11500 MEDICAL INSURANCE 34,432 48,367 64,946 52,117 60,616 59-40-11501 STANDARD DISABILITY INSURANCE 1,083 1,563 1,783 1,706 2,153 59-40-11502 MEDICAL INS DEPENDENT SUPPL. 1,103 1,466 2,000 1,955 2,100 59-40-11505 DEFERRED COMP 4,690 6,370 7,560 6,533 6,720 59-40-11510 DENTAL INSURANCE 2,629 3,131 4,763 2,952 4,027 59-40-11600 LIFE INSURANCE 704 861 1,134 952 1,008 59-40-11700 WORKERS COMPENSATION 14,170 15,460 19,020 17,534 18,473 QUEEN MINE PERSONNEL: 463,080 516,906 642,023 569,160 619,203 Page 95 [PAGE 101] FY26-27 DRAFT BUDGET QUEEN MINE ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 59-40-12300 UNIFORMS & CLOTHING 1,097 776 3,000 838 3,000 59-40-12500 RECRUITMENT/EMPLOYEE TESTING 63 54 200 86 200 59-40-13100 BUSINESS TRAVEL 1,320 251 2,500 243 2,500 59-40-13400 EDUCATION & TRAINING 489 0 1,200 681 1,200 59-40-21000 ELECTRIC 14,936 14,581 15,500 12,859 15,500 59-40-22000 WATER 1,283 4,926 1,800 1,655 1,800 59-40-22550 SEWER AND GARBAGE SERV. 4,953 5,003 5,200 5,069 5,360 59-40-23000 GAS/WOOD 0 3,009 3,000 2,616 3,000 59-40-24000 PHONES 2,611 3,021 2,500 3,045 3,100 59-40-24001 INTERNET ACCESS FEE 1,075 1,389 1,100 2,243 1,700 59-40-24110 RENTS/LEASES 0 0 1,200 15 1,200 59-40-34000 CONTRACT SERVICES 576 576 1,600 864 1,600 59-40-34100 DOC WORKERS 4,040 4,295 4,100 1,777 0 59-40-36000 MAINTENANCE &SUPPORT AGREEMNTS 0 0 800 0 800 59-40-37000 PROPERTY, CASUALTY, LIABILITY 44,105 49,575 48,000 56,600 64,000 59-40-37100 INSURANCE CLAIMS & DEDUCTIBLES 0 0 25,000 0 25,000 59-40-41500 OFFICE SUPPLIES 6,037 5,765 6,000 5,180 6,000 59-40-42020 PRINTING & REPRODUCTION 0 0 1,200 0 1,200 59-40-42040 ADVERTISING 4,480 10,366 20,000 12,444 20,000 59-40-42050 NON CAP ADMIN EQUIP/FURN 0 2,163 1,500 0 2,000 59-40-42060 INVENTORIED TOOLS 8,779 4,056 3,000 533 3,000 59-40-43110 CREDIT CARD FEES 38,037 42,707 35,100 44,029 45,000 59-40-43500 POSTAGE 51 20 150 187 150 59-40-45100 DISPOSABLE EQUIP & TOOLS 195 42 1,400 14 800 59-40-45200 SAFETY EQUP & SUPPLIES 8,058 5,809 8,500 13,876 12,000 59-40-45300 CUSTODIAL SUPPLIES 3,189 4,113 4,000 2,276 4,500 59-40-46000 OPERATIONAL EXPENSES 381 36 600 14 600 59-40-46591 MERCHANDISE 203,430 222,487 250,000 213,981 300,000 59-40-55000 EQUIPMENT REPAIR & MAINT 5,227 3,976 11,000 643 11,000 59-40-55100 REPAIR & MAINT - OTHER 13,973 9,248 30,000 12,920 30,000 59-40-61000 VEHICLE PARTS & LABOR 922 635 1,000 604 1,000 59-40-62003 GASOLINE 1,091 1,740 1,000 227 1,000 59-40-62004 DIESEL 0 0 200 0 200 59-40-63000 USE OF EMERGENCY RESERVES 0 0 250,000 0 250,000 59-40-89000 DEPRECIATION EXPENSE 16,391 20,649 16,400 0 16,400 59-40-91000 CAPITAL EXPENDITURES 0 22,581 61,000 3,833 135,000 59-40-99099 TRANSFERS TO CAPITAL PROJECTS 21,720 21,720 0 0 0 59-40-99998 GF INTERNAL SERVICES 134,533 158,273 177,785 177,785 190,615 TOTAL QUEEN MINE EXPENSES: 1,006,124 1,140,750 1,638,558 1,146,294 1,779,628 Page 96 [PAGE 102] MISCELLANEOUS GRANTS This budget reflects grants not accounted for elsewhere in the budget. It is currently being used to account for various Library Grants. This fiscal year the city is anticipating a grant award for structural repairs to the historic library on Main St. Page 97 [PAGE 103] FY26-27 DRAFT BUDGET MISCELLANEOUS GRANTS ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 78-30-23008 LIBRARY LSTA GRANT,FED THRU AZ 0 0 30,000 4,000 20,000 78-30-23011 LIBRARY - BAC GRANT 0 0 0 0 0 78-40-23017 AZLA/UA MINI GRANT 3,704 0 0 0 0 78-30-23112 LIBRARY GRANTS 0 0 1,100,000 3,000 500,000 78-30-23114 LSTA-ANNEX PATIO 0 0 0 0 0 78-30-23117 CQ LIBRARY VERANDA PROJECT 10,454 7,050 27,250 0 27,250 78-30-23118 LIBRARY STORYWALK GRANT 3,142 0 0 0 0 78-30-23119 FREEPORT CITY HALL AV EQUIP. 0 59,000 0 0 0 78-30-23120 CONGRESSIONAL AWARD-LIBRARY 0 0 0 0 700,000 78-30-23600 AZ OFFICE OF TOURISM 0 0 0 0 0 78-30-79000 MISCELLANEOUS GRANTS 0 0 500,000 0 500,000 78-38-99966 TRANSFERS FROM GENERAL FUND 0 0 0 0 0 TOTAL MISCELLANEOUS GRANTS REVENUE: 17,300 66,050 1,657,250 7,000 1,747,250 78-40-23008 LIBRARY LSTA GRANT,FED THRU AZ 0 0 30,000 4,000 20,000 78-40-23011 LIBRARY - BAC GRANT 0 0 0 0 0 78-40-23012 FREEPORT SANJOSE LIBRARY ANNEX 944 0 0 535 0 78-40-23013 LSTA SANJOSE LIBRARY ANNEX 190 320 0 448 0 78-40-23017 AZLA/UA MINI GRANT 3,704 0 0 0 0 78-40-23112 LIBRARY GRANTS 0 0 1,100,000 0 500,000 78-40-23114 LSTA-ANNEX PATIO 0 0 0 0 0 78-40-23117 CQ LIBRARY VERANDA PROJECT 7,151 7,050 27,250 0 27,250 78-40-23118 LIBRARY STORY WALK GRANT 3,142 0 0 0 0 78-40-23119 FREEPORT CITY HALL AV EQUIP. 0 59,000 0 0 0 78-30-23120 CONGRESSIONAL AWARD-LIBRARY 0 0 0 0 700,000 78-40-23204 BISBEE BIKEWAYS PHASE II 0 0 0 0 0 78-40-79000 MISCELLANEOUS GRANTS 0 0 500,000 0 500,000 TOTAL MISCELLANEOUS GRANTS EXPENSE: 15,131 66,370 1,657,250 4,983 1,747,250 Page 98 [PAGE 104] AMERICAN RESCUE PLAN ACT (ARPA) FUND This fund was set up in FY22 to account for the $872,500 received from the ARPA Grant to more clearly track and record how these funds are being spent for transparency and for Federal reporting purposes. In FY23 an additional $872,500 was received. To date funds have been spent for several purposes including grants to non-profits, building repair & maintenance, pool repairs, parks projects, emergency equipment, sewer system repairs, grant matches, and employee retention payments. As of March 2026, there is about $115,000 cash remaining in this fund which has all been obligated for ongoing projects including public restroom improvements, grant matches and replacement batteries for the city’s AED units. Page 99 [PAGE 105] FY26-27 DRAFT BUDGET AMERICAN RESCUE PLAN ACT (ARPA) FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 79-30-20000 ARPA ALLOTMENT FY23 0 0 0 0 0 79-30-51000 USE OF FUND BALANCE 0 0 135,000 177,859 120,000 TOTAL ARPA REVENUE: 0 0 135,000 177,859 120,000 79-40-10035 CITY HALL DEMOLITION 175 7,054 0 0 0 79-40-20000 FY23 ARPA EXPENSES 7,343 0 0 0 0 79-40-20035 EMPLOYEE FY22 RETENTION PYMNTS 15,230 0 0 0 0 79-40-20036 BUILDING IMPROVEMENTS 191,327 81,598 0 0 0 79-40-30000 FY24 ARPA EXPENSES 42,952 19,455 0 0 0 79-40-30001 FY24 EMPLOYEE RETENTION PYMNTS 140,252 0 0 0 0 79-40-40000 FY25 ARPA EXPENSES 0 184,189 0 24,546 0 79-40-50000 FY26 ARPA EXPENSES 0 0 135,000 58,040 0 79-40-60000 FY27 ARPA EXPENSES 0 0 0 0 120,000 TOTAL ARPA EXPENSE: 397,280 292,296 135,000 82,586 120,000 Page 100 [PAGE 106] DEBT SERVICE FUND This fund accounts for the accumulation of resources and payment of debt related to the General Fund and Streets Fund. Payments to include: - Police & Fire Pension Bonds - Caterpillar Skid Steer – Streets - 2 Enterprise Chevy Colorado’s – Public Works - Chevy Silverado – Streets - Chevy Silverado – Parks - 1 Chevy Tahoe – Police - 1 Ambulance/Cardiac Monitor - 1 Building Maintenance Van - 1 Streets Backhoe - 1 Streets Truck - Copier Machines – Admin & General Govt., Admin Public Works, Police and Fire Departments and Library - Software subscriptions that meet the requirement for reporting as an asset/debt The transfer-in of $400,000 from the General Fund to go towards the pension bond debt service reserve that was transferred in FY24 and FY25 will be held off in FY26 and FY27 to get some necessary projects completed in streets. The anticipated reserve balance for this bond debt will be brought to and maintained at $1.5 million and will be used towards any unfunded liability that may accumulate in the future depending on PSPRS investment performance. Page 101 [PAGE 107] FY26-27 DRAFT BUDGET DEBT SERVICE FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 85-35-99083 TRANS FROM GF-LIBRARY 1,183 1,190 1,190 1,190 1,190 85-38-99010 TRANSFER FROM GFUND ADMIN/GEN 2,174 5,400 3,150 3,150 3,144 85-38-99021 TRANFSERS FROM STREETS FUND 22,384 22,384 20,367 20,367 48,714 85-38-99052 TRANSFER FROM FINANCE 1,000 1,000 1,000 1,000 1,000 85-38-99054 TRANSFER FROM WASTE WATER 2,201 2,201 184 184 1,266 85-38-99056 TRANSFER FROM SANITATION 2,201 2,201 184 184 1,266 85-38-99062 TRANSFER FROM POLICE 634,249 650,847 647,952 647,952 705,218 85-38-99064 TRANSFER FROM FIRE DEPT 626,969 694,603 767,935 831,018 903,098 85-38-99074 TRANSFER FROM BLDG. MAINT. 0 0 0 0 12,716 85-38-99075 TRANS FROM PW ADMIN 3,776 6,202 3,334 3,334 3,144 85-38-99077 TRANSFER FROM GARAGE 2,201 2,201 184 184 1,266 85-38-99079 TRANS FROM BLDG. INSP. 0 2,438 0 0 2,750 85-38-99080 TRANS FROM PARKS 6,406 6,406 6,406 6,406 7,673 85-38-99154 TRANSFER FROM CD 0 2,438 0 0 2,750 85-38-99910 GF TRANS TO DSR-PENSION BOND 400,000 400,000 0 0 0 TOTAL DEBT SERVICE REVENUE: 1,704,744 1,799,510 1,451,886 1,514,969 1,695,195 85-40-99010 RESERVE ACCUMULATION-BOND 0 0 0 0 0 85-70-81000 PRINCIPAL PMTS, LEASE PURCHAS 143,577 127,595 50,777 95,312 130,279 85-70-81500 INTEREST PMTS, LEASE PURCHASE 22,947 12,095 6,589 26,175 37,618 85-70-82000 PRINCIPAL PMTS, PSPRS BOND DEBT 0 125,000 265,000 265,000 410,000 85-70-82500 INTEREST PMYTS, PSPRS BOND DEBT 1,138,220 1,136,189 1,129,520 1,128,482 1,117,298 TOTAL DEBT SERVICE EXPENSE: 1,304,744 1,400,878 1,451,886 1,514,969 1,695,195 Page 102 [PAGE 108] DEBT SERVICE WASTEWATER TREATMENT PLANT This fund accounts for the accumulation of resources and payment of debt related to the Wastewater Treatment Plant and includes the annual debt payments to WIFA for the Solar Loan and US Bank for the Wastewater Treatment Plant Debt Restructure. Page 103 [PAGE 109] FY26-27 DRAFT BUDGET DEBT SERVICE - WASTEWATER TREATMENT PLANT ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 86-36-21000 INTEREST INCOME 655 658 550 663 750 86-38-99000 TRANSFERS IN - DEBT SERVICE 624,624 625,000 625,350 625,350 623,742 TOTAL DEBT SERVICE - WWTP REVENUE: 625,279 625,658 625,900 626,013 624,492 86-40-98010 RESERVE ACCUMULATION 0 0 550 0 750 86-80-81000 PRINCIPAL PAYMENTS 360,440 373,128 388,000 387,867 401,659 86-80-81500 INTEREST PAYMENTS 257,542 243,790 237,350 236,639 222,083 TOTAL DEBT SERVICE - WWTP EXPENSE: 617,982 616,918 625,900 624,506 624,492 Page 104 [PAGE 110] YOUTH FUND The Youth Fund was established as a permanent fund with $103,000 in proceeds from the sale of properties known as the Old Police Station and Old Fire Station. The fund must maintain the principal of $103,000. The interest income and fund balances from previous year’s activity that exceeds the $103,000 may be budgeted for expenditures consistent with the purposes of this fund. This fund has approximately $50,000 available to spend on projects designated by the Youth Council. No money has been spent from this fund in several years. Page 105 [PAGE 111] FY26-27 DRAFT BUDGET YOUTH FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 89-36-21000 INTEREST INCOME 7,607 6,970 3,000 4,753 4,500 89-36-99925 USE OF FUND BALANCE 0 0 10,000 0 10,000 TOTAL YOUTH FUND REVENUE: 7,607 6,970 13,000 4,753 14,500 89-40-50000 AUTHORIZED EXPENDITURES 0 0 13,000 0 14,500 TOTAL YOUTH FUND EXPENSE: 0 0 13,000 0 14,500 Page 106 [PAGE 112] BISBEE BUS FUND The Bisbee Bus operations are funded through the Arizona Department of Transportation’s (ADOT) 5311 program, a SEAGO AAA grant, and bus fares. The costs of the bus program are not 100% covered by these sources; General Funds are utilized to cover any revenue shortfall (aka Grant Match). The day-to-day operations of the Bisbee Bus are contracted through the City of Douglas which provides drivers, safety training, and oversight of operations, ridership, marketing, and administration. The Bisbee Bus runs a fixed route deviated service Monday through Friday 6:00 a.m. to 6:20 p.m. and Saturdays from 9:00 a.m. to 3:35 p.m. This service is provided year-round except for holidays. The route includes Old Bisbee, Warren, Saginaw, Tintown, San Jose, and Naco. On weekdays, the bus makes 10 round trips per day and runs an early morning commuter route. Saturdays the bus makes 4 round trips. The cost to ride the bus is $1.00 for adults, $0.50 for seniors, and $0.25 for students. Assistance is available for seniors and disabled riders to obtain reduced fare passes. Page 107 [PAGE 113] FY26-27 DRAFT BUDGET BISBEE BUS FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 96-30-50040 COCHISE COUNTY SUPPORT 0 0 0 0 40,000 96-30-50041 COCHISE COUNTY SHERIFF'S OFFICE 0 0 0 0 2,575 96-30-50045 SEAGO AAA 24,109 34,701 25,000 31,716 35,000 96-30-50050 BUS LOCAL SHARE 14,618 14,464 14,000 12,868 0 96-30-50051 FARES/DONATIONS 0 0 0 0 11,000 96-30-50060 FEDERAL SHARE 202,983 145,941 254,000 225,980 679,405 96-36-11087 INSURANCE REIMBURSEMENTS 0 0 0 0 10,000 96-38-99010 BUS LOCAL SHARE-GRANT MATCH 61,518 96,769 66,882 72,699 54,403 TOTAL BISBEE BUS FUND REVENUE: 303,227 291,875 359,882 343,264 832,383 96-40-11000 ADMIN. SALARIES DIRECT 0 0 0 0 50,000 96-40-11050 ADMIN. INDIRECT SUPPORT - FINANCE 0 0 0 0 8,000 96-40-11051 ADMIN. INDIRECT SUPPORT - ADMIN. 0 0 0 0 8,000 96-40-11100 F.I.C.A. 0 0 0 0 3,100 96-40-11200 MEDICARE 0 0 0 0 725 96-40-11300 A.S.R.S. 0 0 0 0 5,990 96-40-11500 MEDICAL INSURANCE 0 0 0 0 7,577 96-40-11501 STANDARD DISABILITY INSURANCE 0 0 0 0 269 96-40-11502 MEDICAL INS. DEPENDENT SUPPL. 0 0 0 0 2,052 96-40-11505 DEFERRED COMP 0 0 0 0 840 96-40-11510 DENTAL INSURANCE 0 0 0 0 737 96-40-11600 LIFE INSURANCE 0 0 0 0 126 96-40-11700 WORKERS COMPENSATION 0 0 0 0 124 BUS PERSONNEL: 0 0 0 0 87,540 Page 108 [PAGE 114] FY26-27 DRAFT BUDGET BISBEE BUS FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 96-40-12300 UNIFORMS 0 0 0 0 1,200 96-40-13100 TRAVEL/NON-TRAINING ADMIN 0 0 0 0 1,500 96-40-13300 TRAVEL/NON-TRAINING OPERATIONS 0 0 0 0 500 96-40-13400 SUBSTANCE ABUSE PROGRAM 0 0 0 0 600 96-40-20000 UTILITIES 0 0 0 0 3,500 96-40-24000 PHONES/INTERNET 0 0 0 0 1,800 96-40-31000 PROFESSIONAL SERVICES 0 0 0 0 20,000 96-40-31200 PROGRAM AUDIT 0 0 0 0 2,000 96-40-36000 SCHEDULING & MAINT. SOFTWARE 0 0 0 0 4,200 96-40-37000 PROPERTY, CASUALTY, LIABILITY 5,467 4,371 5,212 9,726 11,425 96-40-41505 ADMIN SUPPLIES 1,848 1,291 12,000 43,451 1,000 96-40-41606 OPERATIONS CONTRACTOR 227,125 235,972 257,000 249,469 283,597 96-40-41607 PREVENTIVE MAINTENANCE 9,274 21,481 20,000 13,261 25,000 96-40-42020 PRINTING 0 0 0 0 700 96-40-42040 MARKETING/ADVERTISING 0 0 0 0 3,000 96-40-42050 COMPUTER/COPIER EQUIP. 0 0 0 0 2,700 96-40-43500 POSTAGE 29 39 50 67 50 96-40-46000 OPERATING SUPPLIES 0 0 0 0 1,800 96-40-50100 FACILITIES 0 0 0 0 1,500 96-40-55000 REPAIRS 0 0 0 0 20,000 96-40-55200 RADIO/COMMUNICATIONS EQUIP. 0 0 0 0 3,600 96-40-62000 FUEL 26,798 28,721 30,000 20,935 17,815 96-40-91000 CAPITAL PURCHASES 36,313 0 35,620 2,854 312,356 96-40-91500 CAPITAL PREVENTIVE MAINTENANCE 0 0 0 0 25,000 96-40-99998 GF INTERNAL SVCS 0 0 0 3,502 0 TOTAL BISBEE BUS FUND EXPENSE: 306,854 291,875 359,882 343,264 832,383 Page 109 [PAGE 115] CAPITAL IMPROVEMENTS FUND The Capital Improvements Fund was established by City Council to receive monies from the sale of City assets, mostly land owned by the City and determined to be surplus property. By ordinance, the proceeds from the sale of City assets are required to be placed in the Capital Improvements Fund. The Capital Improvements Fund is used to account for the financial resources to be used for the acquisition or construction of major capital facilities. Sources of funding may also include transfers from the General Fund, Special Revenue Funds, Enterprise Funds, or grant funding, along with the use of reserves where appropriate. In FY23 the $2,000,000 from insurance reimbursement from the City Hall fire was transferred into this fund along with contributions from the Visitor Center, Streets, Wastewater, Sanitation and Queen Mine. FY24 and again in FY25 includes additional contributions from these funds and any other land sale. These combined funds went towards covering the costs to rebuild City Hall; however, fund balance is short of what was needed. The sale of the Hillcrest building is expected to make up for most of this shortfall. Page 110 [PAGE 116] FY26-27 DRAFT BUDGET CAPITAL IMPROVEMENTS FUND ACCOUNT 2023-24 2024-25 2025-26 YEAR END 2026-27 ACCOUNT DESCRIPTION NUMBER ACTUAL ACTUAL BUDGET ESTIMATE PROPOSED 99-30-50999 MISC. INCOME 6,062 6,958 10,000 31,037 10,000 99-30-51000 CONTRIBUTIONS 0 0 0 0 0 99-36-50013 SALE OF HILLCREST 0 0 0 0 600,000 99-38-51000 USE OF RESERVES 0 0 0 0 0 99-38-99010 TRANSFERS FROM GENERAL FUND 0 551,730 0 0 0 99-38-99020 TRANSFERS FROM VISITOR CENTER 20,000 20,000 400,000 108,344 0 99-38-99021 TRANSFERS FROM STREETS 20,540 20,540 0 0 0 99-38-99054 TRANSFERS FROM WASTE WATER 63,800 63,800 0 0 0 99-38-99056 TRANSFERS FROM SANITATION 20,000 20,000 0 0 0 99-38-99059 TRANSFERS FROM QUEEN MINE 21,720 21,720 0 0 0 TOTAL CAPITAL IMPROVEMENTS FUND REVENUE: 152,122 704,748 410,000 139,381 610,000 99-40-05409 CITY HALL BUILDING 1,344,483 3,080,398 0 232,100 0 99-40-20020 VISITOR CENTER BUILDING 0 0 410,000 0 200,000 99-40-99900 FUND BALANCE REPAY 0 0 0 0 410,000 TOTAL CAPITAL IMPROVEMENTS FUND EXPENSE: 1,344,483 3,080,398 410,000 232,100 610,000 TOTAL REVENUE ALL FUNDS: 21,607,552 24,947,020 172,073,982 23,205,916 149,843,955 TOTAL EXPENSES ALL FUNDS: 23,003,662 28,719,802 172,073,982 24,673,782 149,843,955 TOTAL REVENUE OVER EXPENSES ALL FUNDS: (1,396,110) (3,772,782) 0 (1,467,866) 0 Page 111