Question 1

Where does municipal finance data come from?

Accepted Answer

Arizona Auditor General annual financial reports

Question 2

What are the main revenue sources for a municipality?

Accepted Answer

Transaction Privilege Tax (TPT), state shared revenues, intergovernmental transfers

Question 3

What is a General Fund and why does it matter?

Accepted Answer

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

Question 4

How current is this financial data?

Accepted Answer

US Dollar

Nogales, AZ

Nogales Municipal Budget

Finances — FY 2027