Delta Farms Water Control District

Final Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

ASSESSMENT COMPARISON

FINAL BUDGET
DELTA FARMS WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	
FISCAL YEAR 2024/2025
BUDGET	
O&M (Operation & Maintenance) Assessments	198,165	
Other Revenues	0	
Interest Income	1,200	
		
TOTAL REVENUES	$	199,365	
		
EXPENDITURES		
Administrative Expenditures		
Management	24,720	
Legal	3,500	
Engineering	18,000	
Assessment Roll	0	
Audit Fees	6,200	
Insurance	17,000	
Legal Advertisements	1,500	
Miscellaneous	1,500	
Postage	250	
Office Supplies	350	
Dues & Subscriptions	175	
Website Management & ADA Compliance	0	
Net Loss On FMIT Funds	0	
Total Administrative Expenditures	$	73,195	
		
Maintenance Expenditures		
Aquatic Weed Control	28,500	
Canal Maintenance	4,000	
Fuel	62,500	
Repairs	20,000	
R/W Maintenance	22,500	
Supplies	1,000	
Water Quality Testing	1,250	
Reserves	0	
Total Maintenance Expenditures	$	139,750	
		
Total O&M Expenditures	$	212,945	
		
REVENUES LESS EXPENDITURES	$	(13,580)	
		
Debt Payments	0	
		
BALANCE	$	(13,580)	
		
County Appraiser & Tax Collector Fee	(3,963)	
Discounts For Early Payments	(7,927)	
		
EXCESS/ (SHORTFALL)	$	(25,470)	
		
CARRYOVER FROM PRIOR YEAR	25,470	
		
NET EXCESS/ (SHORTFALL)	$	-	

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DETAILED FINAL BUDGET
DELTA FARMS WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	
FISCAL YEAR 2022/2023 BUDGET	
FISCAL YEAR 2023/2024 BUDGET	
FISCAL YEAR 2024/2025 BUDGET	

COMMENTS	
O&M (Operation & Maintenance) Assessments	211,779	220,685	198,165	Expenditures Less Interest/.94	
Other Revenues	400	0	0		
Interest Income	27,166	240	1,200	Interest Projected At $100 Per Month	
					
TOTAL REVENUES	$	239,345	$	220,925	$	199,365		
					
EXPENDITURES					
Administrative Expenditures					
Management	24,000	24,000	24,720	CPI Adjustment (Capped At 3%)	
Legal	450	3,500	3,500	No Change From 2023/2024 Budget	
Engineering	27,268	18,000	18,000	Fiscal Year 23/24 Expenditure Through March 2024 Is $8,324	
Assessment Roll	0	0	0	Included In Management Fee	
Audit Fees	6,000	6,100	6,200	Accepted Amount For 2023/2024 Audit	
Insurance	13,826	13,200	17,000	Fiscal Year 23/24 Expenditure Was $15,213	
Legal Advertisements	1,330	1,500	1,500	No Change From 2023/2024 Budget	
Miscellaneous	1,017	2,000	1,500	$500 Decrease From 2023/2024 Budget	
Postage	24	250	250	No Change From 2023/2024 Budget	
Office Supplies	875	250	350	$100 Increase From 2023/2024 Budget	
Dues & Subscriptions	925	0	175	Annual Fee Due Department Of Economic Opportunity	
Website Management & ADA Compliance	0	0	0	Included In Management Fee	
Net Loss On FMIT Funds	16,431	0	0		
Total Administrative Expenditures	$	92,146	$	68,800	$	73,195		
					
Maintenance Expenditures					
Aquatic Weed Control	24,700	28,500	28,500	No Change From 2023/2024 Budget	
Canal Maintenance	1,000	5,000	4,000	$1,000 Decrease From 2023/2024 Budget	
Fuel	50,935	62,500	62,500	No Change From 2023/2024 Budget	
Repairs	68,597	20,000	20,000	No Change From 2023/2024 Budget	
R/W Maintenance	12,719	25,000	22,500	$2,500 Decrease From 2023/2024 Budget	
Supplies	5,856	1,000	1,000	No Change From 2023/2024 Budget	
Water Quality Testing	1,297	1,250	1,250	No Change From 2023/2024 Budget	
Reserves	0	13,434	0	Reserves	
Total Maintenance Expenditures	$	165,104	$	156,684	$	139,750		
					
Total O&M Expenditures	$	257,250	$	225,484	$	212,945		
					
REVENUES LESS EXPENDITURES	$	(17,905)	$	(4,559)	$	(13,580)		
					
Debt Payments	0	0	0		
					
BALANCE	$	(17,905)	$	(4,559)	$	(13,580)		
					
County Appraiser & Tax Collector Fee	(2,721)	(4,414)	(3,963)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(5,860)	(8,827)	(7,927)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	(26,486)	$	(17,800)	$	(25,470)		
					
CARRYOVER FROM PRIOR YEAR	0	17,800	25,470	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	(26,486)	$	-	$	-		

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Delta Farms Water Control District Assessment Comparison

Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
2021/2022	2022/2023	2023/2024	2024/2025	
Assessment	Assessment	Assessment	Projected Assessment	
Per Unit	Per Unit	Per Unit	Per Unit	

O&M		
$	
88.00		
$	
94.00		
$	
98.00		
$	
88.00	
Total		$	88.00		$	94.00		$	98.00		$	88.00	

* Assessments Include the Following :	 4% Discount for Early Payments
2% County Fees
Tax Collector & Property Appraiser Fee

 Community Information:		 Units (One Unit = 1 Acre)	2,252.00

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