Delta Farms Water Control District

Proposed Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
DELTA FARMS WATER CONTROL DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2025/2026
BUDGET	
O&M (Operation & Maintenance) Assessments	198,165	
Other Revenues	0	
Interest Income - Money Market/Prime	1,800	
Net FMIT Interest Income	0	
TOTAL REVENUES	$	199,965	
		
EXPENDITURES		
Administrative Expenditures		
Management	25,428	
Legal	3,500	
Engineering	18,000	
Assessment Roll	0	
Audit Fees	6,300	
Insurance	17,000	
Legal Advertisements	1,500	
Miscellaneous	1,250	
Postage	250	
Office Supplies	350	
Dues & Subscriptions	175	
Website Management & ADA Compliance	0	
Net Loss On FMIT Funds	0	
Total Administrative Expenditures	$	73,753	
		
Maintenance Expenditures		
Aquatic Weed Control	26,500	
Canal Maintenance	4,000	
Fuel	65,500	
Repairs	50,000	
R/W Maintenance	24,500	
Supplies	1,000	
Water Quality Testing	1,250	
Reserves	0	
Total Maintenance Expenditures	$	172,750	
		
Total O&M Expenditures	$	246,503	
		
REVENUES LESS EXPENDITURES	$	(46,538)	
		
Debt Payments	0	
		
BALANCE	$	(46,538)	
		
County Appraiser & Tax Collector Fee	(3,963)	
Discounts For Early Payments	(7,927)	
		
EXCESS/ (SHORTFALL)	$	(58,428)	
		
CARRYOVER FROM PRIOR YEAR	58,428	
		
NET EXCESS/ (SHORTFALL)	$	-	

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DETAILED PROPOSED BUDGET
DELTA FARMS WATER CONTROL DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2023/2024 BUDGET	
FISCAL YEAR 2024/2025 BUDGET	
FISCAL YEAR 2025/2026 BUDGET	

COMMENTS	
O&M (Operation & Maintenance) Assessments	220,831	198,165	198,165	Expenditures Less Interest/.94	
Other Revenues	0	0	0		
Interest Income - Money Market/Prime	20,593	1,200	1,800	Interest Projected At $150 Per Month	
Net FMIT Interest Income	27,761	0	0	Net Loss In 2022/2023 Was $16,431	
TOTAL REVENUES	$	269,185	$	199,365	$	199,965		
					
EXPENDITURES					
Administrative Expenditures					
Management	24,000	24,720	25,428	CPI Adjustment	
Legal	870	3,500	3,500	No Change From 2024/2025 Budget	
Engineering	17,565	18,000	18,000	Fiscal Year 24/25 Expenditure Through December 2024 Is $8,240	
Assessment Roll	0	0	0	Included In Management Fee	
Audit Fees	6,100	6,200	6,300	Accepted Amount For 2024/2025 Audit	
Insurance	16,222	17,000	17,000	Fiscal Year 24/25 Expenditure Was $16,001	
Legal Advertisements	821	1,500	1,500	No Change From 2024/2025 Budget	
Miscellaneous	365	1,500	1,250	$250 Decrease From 2024/2025 Budget	
Postage	201	250	250	No Change From 2024/2025 Budget	
Office Supplies	327	350	350	No Change From 2024/2025 Budget	
Dues & Subscriptions	175	175	175	Annual Fee Due Department Of Economic Opportunity	
Website Management & ADA Compliance	0	0	0	Included In Management Fee	
Net Loss On FMIT Funds	0	0	0		
Total Administrative Expenditures	$	66,646	$	73,195	$	73,753		
					
Maintenance Expenditures					
Aquatic Weed Control	12,908	28,500	26,500	$2,000 Decrease From 2024/2025 Budget	
Canal Maintenance	0	4,000	4,000	No Change From 2024/2025 Budget	
Fuel	64,185	62,500	65,500	$3,000 Increase From 2024/2025 Budget	
Repairs	41,093	20,000	50,000	$30,000 Increase From 2024/2025 Budget	
R/W Maintenance	26,910	22,500	24,500	$2,000 Increase From 2024/2025 Budget	
Supplies	11,476	1,000	1,000	No Change From 2024/2025 Budget	
Water Quality Testing	1,403	1,250	1,250	No Change From 2024/2025 Budget	
Reserves	0	0	0	Reserves	
Total Maintenance Expenditures	$	157,975	$	139,750	$	172,750		
					
Total O&M Expenditures	$	224,621	$	212,945	$	246,503		
					
REVENUES LESS EXPENDITURES	$	44,564	$	(13,580)	$	(46,538)		
					
Debt Payments	0	0	0		
					
BALANCE	$	44,564	$	(13,580)	$	(46,538)		
					
County Appraiser & Tax Collector Fee	(2,647)	(3,963)	(3,963)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(6,378)	(7,927)	(7,927)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	35,539	$	(25,470)	$	(58,428)		
					
CARRYOVER FROM PRIOR YEAR	0	25,470	58,428	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	35,539	$	-	$	-		

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Delta Farms Water Control District Assessment Comparison

Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
2022/2023	2023/2024	2024/2025	2025/2026	
Assessment	Assessment	Assessment	Projected Assessment	
Per Unit	Per Unit	Per Unit	Per Unit	

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