FY27 Proposed Budget

Fund Balance: The Wastewater F und’s unassigned fund balance at fiscal year 2025 year-end was higher than fiscal year 2024 by approximately $4,023,043 or 19.9% This increase was primarily due to less funding in Capital Projets. In fiscal years 2026, the revised unassigned fund balance is expected to decrease by $8,294,500 or 34.2%. This decrease is due to transfers to capital projects to pay for major upgrades and renovations to the digesters.

In fiscal year 2027, the unassigned fund balance is budgeted to remain relativley flat with an increase of $147,600 or 0.9%.

(1) FY26 - FY28 figures are estimates.

The Wastewater Fund maintains a reserved fund for capital reserves. The capital reserve is assigned to build reserves for future system and infrastructure improvements. The assigned fund balance in the capital reserve is anticipated to be $3,470,265 in fiscal year 2027.

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