Budgets and revenue
Each year the board adopts a budget for the fiscal year that runs July 1 to June 30. During the year, staff give the board budget reports (spending to date by account) and revenue reports (billing by month). This page collects the copies on file and, for a longer view, the results reported in the independent audits.
Adopted budgets
| Fiscal year | Total | What the minutes record | Documents |
|---|---|---|---|
| 2021-22 | $2,709,700 | Approval postponed June 1, 2021; approved Aug. 3, 2021. | Budget |
| 2022-23 | $3,182,900 | The proposed budget was discussed Aug. 2, 2022. The minutes on file do not record its adoption; the Sept. 6, 2022 minutes have not been provided. | Budget |
| 2023-24 | $3,182,900 | Adopted July 11, 2023. The total is the same as 2022-23; individual lines differ. | Budget report |
| 2024-25 | $3,301,100 (proposed) | Proposed budget presented Aug. 6, 2024; approved “with the option to amend” Sept. 3, 2024, 5-0. The copy on file is the proposed version. | Proposed budget |
| 2025-26 | $3,452,100 | Approval postponed July 1 and Aug. 5, 2025; approved with Resolution 2025-02 Sept. 2, 2025, 4-0 with Director Valdez absent. | The adopted amounts appear in the Budget column of each 2025-26 budget report below. |
| 2026-27 | $3,489,500 | Proposed budget presented May 13, 2026. A revised version totaling $3,631,000, adding equipment purchases including a backhoe, was provided June 10. The board continued 2025-26 spending levels on July 8 and Aug. 12. On Sept. 9, 2026 the board amended the $3,469,500 proposal, raising legal and accounting from $60,000 to $80,000, and accepted the amended budget, with all voting in favor. | Proposed budget (June 10) Proposed budget with 2025-26 year-end actuals (Sept. 9) Approved budget |
No 2020-21 budget is on file.
2025-26 budget and revenue reports
Budget reports show the adopted amount for each account and spending to date. Revenue reports show water, sewer and disposal billing by month for commercial, residential and school customers.
| Through | Budget report | Revenue report |
|---|---|---|
| Dec. 31, 2025 | Budget report (first and second quarters) | Revenue, July to December 2025 |
| Mar. 31, 2026 | Budget report | Revenue, July 2025 to March 2026 |
| Apr. 30, 2026 | Budget report | Revenue, July 2025 to April 2026 |
| May 31, 2026 | Budget report | The June 10 minutes record that a revenue report through May 31 was provided. It is not on file. |
| June 30, 2026 | Year-end actuals appear in the Sept. 9 proposed 2026-27 budget. | Page 2 of the same document shows projected 2026-27 revenue. The Sept. 9 minutes record that a comparison of projected and actual 2025-26 revenue was provided; it is not on file. |
Audited results, fiscal years 2019-20 to 2024-25
These figures are from the Statement of Revenues, Expenses and Changes in Net Position in each year’s audit (the 2019-20 figures are the prior-year column of the 2020-21 audit). Operating expenses include depreciation of roughly $160,000 to $171,000 a year. The audits themselves are on the Financial audits page.
- Operating revenues
- Operating expenses
| Fiscal year | Operating revenues | Operating expenses | Operating income (loss) | Change in net position | Notes |
|---|---|---|---|---|---|
| 2019-20 | $2,737,138 | $2,748,688 | ($11,550) | ($88,086) | Includes a $92,201 legal judgment expense. |
| 2020-21 | $2,803,368 | $2,713,677 | $89,691 | $93,827 | |
| 2021-22 | $3,082,282 | $2,990,829 | $91,453 | $13,101 | Restated to $85,075 in the next year’s audit, which added $71,974 in grant income. |
| 2022-23 | $3,178,521 | $2,760,198 | $418,323 | $674,424 | Includes $258,248 in grant income. |
| 2023-24 | $3,554,925 | $3,213,427 | $341,498 | $479,518 | Includes $133,272 in grant income. |
| 2024-25 | $3,657,910 | $3,456,858 | $201,052 | $2,534,613 | Includes $2,322,915 in grant income. |
Change in net position adds non-operating items (interest, grants and legal judgment expense) to operating income. Grant income (2021-22 as restated through 2024-25) was recorded outside operating revenues, so a year with large grants shows a large change in net position.
The budgets and reports were provided as scans; text recognition has been added so they can be searched. The page images are unchanged.