Budget
-3.6% against plan
$1.6M over budget year to date across all funds.
Source: Tyler ERP
Financial Performance
General ledger period 10 of 12 — fiscal year to date through April 2026
Permit headroom6.95 / 12.50 MGD — 44.4% headroom
NPDES CA0038539Key insights — Apr 26
Derived from this page’s source dataRevenue
82.8% of budgeted revenue collected
Sewer service charges carry 85.5% of the revenue base; grants are the slowest line to realize.
Accounts
0 GL accounts above 100% used
Tyler ERP account-level detail rolled to division; encumbrances included in available balance.
Energy
Utility spend declining since the microgrid came online
Clean & Green / ENGIE energy work shows as a sustained drop in the utilities expense trend.
Operating budget
$110.3M
amended, all funds
Expended FYTD
$92.8M
84.1% of budget vs. 83.3% straight-line
Encumbered
$4.7M
open purchase commitments
Revenue collected
$61.4M
82.8% of $74.2M budget
Debt service coverage
1.31x
1.20x bond covenant
Budget vs. actual by division
FYTD, amended budgetExpenditure trend by category
24 monthsUtilities and energy spend declines through the microgrid commissioning period.
General ledger detail
86 accounts · period 10| Fund | Division | Account | Category | Amended budget | Month actual | FYTD actual | Encumbrance | Available | % used |
|---|---|---|---|---|---|---|---|---|---|
| Operating Fund | General Manager's Office | 100-5020 | Chemicals | $1,522,112 | $112,541 | $1,125,411 | $18,143 | $378,558 | 74% |
| Operating Fund | General Manager's Office | 100-5030 | Utilities & Energy | $1,447,433 | $134,222 | $1,342,224 | $101,741 | $3,468 | 93% |
| Operating Fund | General Manager's Office | 100-5040 | Professional Services | $741,588 | $52,553 | $525,531 | $14,912 | $201,145 | 71% |
| Operating Fund | General Manager's Office | 100-5070 | Insurance | $216,221 | $15,994 | $159,937 | $7,269 | $49,015 | 74% |
| Debt Service Fund | General Manager's Office | 100-5080 | Debt Service | $2,512,624 | $237,851 | $2,378,514 | $131,815 | $2,295 | 95% |
| Operating Fund | Administrative Services | 101-5030 | Utilities & Energy | $2,038,381 | $168,085 | $1,680,850 | $151,400 | $206,131 | 83% |
| Operating Fund | Administrative Services | 101-5040 | Professional Services | $834,519 | $72,727 | $727,268 | $45,864 | $61,387 | 87% |
| Operating Fund | Administrative Services | 101-5050 | Repairs & Maintenance | $240,231 | $17,037 | $170,367 | $11,106 | $58,758 | 71% |
| Debt Service Fund | Administrative Services | 101-5080 | Debt Service | $778,642 | $73,181 | $731,810 | $13,844 | $32,988 | 94% |
| Capital Fund | Administrative Services | 101-5090 | Capital Outlay | $1,448,434 | $116,555 | $1,165,547 | $13,924 | $268,963 | 81% |
| Operating Fund | Finance | 102-5020 | Chemicals | $1,865,367 | $168,620 | $1,686,200 | $50,124 | $129,043 | 90% |
| Operating Fund | Finance | 102-5040 | Professional Services | $1,777,236 | $154,380 | $1,543,795 | $10,962 | $222,479 | 87% |
| Operating Fund | Finance | 102-5060 | Materials & Supplies | $2,525,165 | $236,254 | $2,362,542 | $9,792 | $152,831 | 94% |
| Operating Fund | Finance | 102-5070 | Insurance | $1,785,884 | $156,062 | $1,560,624 | $155,962 | $69,298 | 87% |
| Operating Fund | Human Resources | 103-5010 | Benefits | $585,614 | $52,888 | $528,881 | $48,244 | $8,489 | 90% |
| Operating Fund | Human Resources | 103-5020 | Chemicals | $2,132,547 | $176,226 | $1,762,261 | $43,239 | $327,047 | 83% |
| Operating Fund | Human Resources | 103-5030 | Utilities & Energy | $1,975,548 | $137,441 | $1,374,410 | $108,509 | $492,629 | 70% |
| Operating Fund | Human Resources | 103-5040 | Professional Services | $139,513 | $12,182 | $121,820 | $4,821 | $12,872 | 87% |
| Operating Fund | Human Resources | 103-5060 | Materials & Supplies | $288,026 | $26,697 | $266,965 | $9,377 | $11,684 | 93% |
| Operating Fund | Human Resources | 103-5070 | Insurance | $307,487 | $22,582 | $225,818 | $26,526 | $55,143 | 73% |
Showing 20 of 86 rows
Revenue realization
FYTD vs. budget| Revenue line | Budget | FYTD | Realized |
|---|---|---|---|
| Sewer Service Charges | $63,400,000 | $53,180,000 | 84% |
| Connection & Permit Fees | $2,100,000 | $1,940,000 | 92% |
| Trucked Waste Receipts | $1,250,000 | $1,082,000 | 87% |
| Recycled Water Sales | $890,000 | $762,000 | 86% |
| Interest Earnings | $1,600,000 | $1,711,000 | 107% |
| Grants & Appropriations | $4,300,000 | $2,240,000 | 52% |
| Other | $640,000 | $508,000 | 79% |
Cash and investment position
24 monthsAccounts receivable aging
Reserve policy compliance
Operating reserve (180 days)
100%
Capital reserve target
88%
Rate stabilization reserve
96%
Emergency reserve
100%