Composition over time
top 8categories · rest in “Other”Operating rate revenue— what customers pay for current service (O&M, interest & penalties, special assessments). When this line meets the top of the stack, rates fully cover operations. Total operating revenue— rates plus non-rate sources (state aid for O&M, interfund transfers, interest income). Bond principal & the matching Capital Charge revenue are excluded since they cancel by design.
On AFR years the category breakdown is limited — AFRs report enterprise-fund spending as rollup totals per major function (e.g. one Sanitary Sewers Contractual line covering operator contract, repairs, electricity, and supplies combined). The chart cannot split these after the fact; budget years use finer sub-codes and show more category detail.
Show data table
| Category | FY17/18 | FY18/19 | FY19/20 | FY20/21 | FY21/22 | FY22/23 | FY23/24 | FY24/25 | FY25/26 | FY26/27 |
|---|---|---|---|---|---|---|---|---|---|---|
| Utilities | $204K | $191K | $251K | $217K | $242K | $269K | $464K | $1.21M | — | — |
| Employee Benefits | $42K | $51K | $51K | $51K | $56K | $58K | $84K | $91K | $92K | $89K |
| Home and Community Services | — | — | — | — | — | — | — | — | $302K | $288K |
| Other Uses | $60K | $65K | $85K | $90K | $88K | $44K | $25K | $30K | — | — |
| General Government Support | $131K | $36K | $33K | $25K | $26K | $27K | $71K | $33K | $35K | $34K |
| Interfund Transfers | — | — | — | — | — | — | — | — | $30K | $30K |
Year-by-year
| FY | State | As of | Operating revenue | Operating appropriation | Operating gap | Rate coverage |
|---|---|---|---|---|---|---|
| FY26/27 | Adopted | Apr 2026 | $598K | $442K | −$156K | 131% |
| FY25/26 | Budget + amend. (1) | Oct 2025 | $594K | $459K | −$135K | 126% |
| FY24/25 | AFR | May 2025 | $2.38M | $1.36M | −$1.02M | 41% |
| FY23/24 | AFR | May 2024 | $792K | $644K | −$148K | 91% |
| FY22/23 | AFR | May 2023 | $612K | $398K | −$214K | 146% |
| FY21/22 | AFR | May 2022 | $557K | $412K | −$145K | 134% |
| FY20/21 | AFR | May 2021 | $559K | $383K | −$176K | 140% |
| FY19/20 | AFR | May 2020 | $520K | $420K | −$100K | 123% |
| FY18/19 | AFR | May 2019 | $2.70M | $343K | −$2.35M | 137% |
| FY17/18 | AFR | May 2018 | $494K | $438K | −$56K | 112% |
Forecast accuracy — how close were budgets to actual?
For closed years (where AFR is available), this compares what was originally adopted to what was authorized after amendments to what was actually spent. Positive variance means the year closed above budget; negative means under.
| FY | Adopted budget | After amendments | AFR actual | Variance (actual vs. authorized) |
|---|---|---|---|---|
| FY24/25 | $560K | $4.14M | $1.80M | −$2.34M |
| FY23/24 | $0 | — | $1.02M | +$1.02M |
Inter-fund flows
cross-fund reconciliation →| FY | In | Out (operating) | Out (capital) | Net | Source |
|---|---|---|---|---|---|
| FY24/25 | +$10K | −$30K | — | −$20K | AFR |
| FY23/24 | — | −$25K | — | −$25K | AFR |
| FY22/23 | — | −$44K | — | −$44K | AFR |
| FY21/22 | — | −$88K | — | −$88K | AFR |
| FY20/21 | — | −$90K | — | −$90K | AFR |
| FY19/20 | — | −$85K | — | −$85K | AFR |
| FY18/19 | — | −$65K | — | −$65K | AFR |
| FY17/18 | — | −$60K | — | −$60K | AFR |
Per-flow breakdown (all FYs)
- EW5031Interfund Transfers← (unspecified)+$10K
- EW99019Transfers to Other Funds→ (unspecified)−$30K
- EW99019Transfers to Other Funds→ (unspecified)−$25K
- EW99019Transfers to Other Funds→ (unspecified)−$44K
- EW99019Transfers to Other Funds→ (unspecified)−$88K
- EW99019Transfers to Other Funds→ (unspecified)−$90K
- EW99019Transfers to Other Funds→ (unspecified)−$85K
- EW99019Transfers to Other Funds→ (unspecified)−$65K
- EW99019Transfers to Other Funds→ (unspecified)−$60K
See also the activity-based-cost methodology — same data, organized by service activity instead of OSC chart-of-accounts category.