USDA Reserve - Short-Lived Assets Replacement
This account is intended to fund the replacement of short-lived equipment and assets using USDA reserves. After showing no activity in previous years, the balance is growing significantly, with the latest draft for FY 26/27 set at $37,929. Recent revisions show the projected FY 25/26 amount was adjusted from $32,617 to $41,039, though experts recommend splitting this single line into more specific categories.
Auto-generated summary — verify against the data below.
Per-fiscal-year timeline
For each fiscal year, every opinion that has ever been recorded about this account, in the order the opinion was made. actual = closed-year number, projected = forecast for the current year, draft = proposed for the upcoming year, amendment = mid-year budget-adjustment resolution that moved this line.
| 2026-03-22 | actual | $0 | Sewer Fund Budget — FY 2026–27 Draft | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget 25-'26 / Draft 26'27 | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget 26'27 | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget — FY 2026-27 Draft |
| 2026-03-22 | actual | $0 | Sewer Fund Budget — FY 2026–27 Draft | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget 25-'26 / Draft 26'27 | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget 26'27 | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget — FY 2026-27 Draft | |
| 2026-04-23 | actual | $0 | Sewer Fund Budget — Draft FY 26-27 |
| 2026-03-22 | actual | $0 | Sewer Fund Budget — FY 2026–27 Draft | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget 25-'26 / Draft 26'27 | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget 26'27 | |
| 2026-04-09 | actual | $0 | Sewer Fund Budget — FY 2026-27 Draft | |
| 2026-04-23 | actual | $0 | Sewer Fund Budget — Draft FY 26-27 |
| 2025-04-27 | draft | $18,159 | classified as interfund transfer / reserve appropriation; account code inferred from label | Sewer Fund Approved 25/26 Budget |
| 2026-03-22 | projected | $0 | Sewer Fund Budget — FY 2026–27 Draft | |
| 2026-04-09 | projected | $32,617 | Sewer Fund Budget 25-'26 / Draft 26'27 | |
| 2026-04-09 | projected | $32,617 | Sewer Fund Budget 26'27 | |
| 2026-04-09 | projected | $32,617 | Sewer Fund Budget — FY 2026-27 Draft | |
| 2026-04-23 | projected | $41,039 | Sewer Fund Budget — Draft FY 26-27 |
| 2026-03-22 | draft | $10,000 | Sewer Fund Budget — FY 2026–27 Draft | |
| 2026-04-09 | draft | $37,929 | Sewer Fund Budget 25-'26 / Draft 26'27 | |
| 2026-04-09 | draft | $37,929 | Sewer Fund Budget 26'27 | |
| 2026-04-09 | draft | $37,929 | Sewer Fund Budget — FY 2026-27 Draft | |
| 2026-04-23 | draft | $37,929 | Sewer Fund Budget — Draft FY 26-27 | |
| 2026-04-27 | draft | $37,929 | Single line serving five purposes: (1) $30K Borrowing Return for GF Advance repayment (should be separate budget line with defined schedule); (2) Capital Reserve (GML 6-c) for planned equipment replacement; (3) Repair Reserve (GML 6-d) for non-recurring unplanned repairs; (4) Contingency (VL 5-520, line 1990.4) for operating cost spikes (not in current budget); (5) Fund Balance for cash-flow timing. Originally labeled 'USDA Reserve – Short-Lived Assets Replacement' at $10K in January 2026 ongoing costs. Recommendation: separate into distinct budget lines. | Sewer Financials Oversight: FY 2026–27 Budget & General Fund Advance |
Snapshot grid
One row per budget revision. Each cell shows what that revision said about the column’s fiscal year. Read down a column to see how a single year’s number evolved as Karen revised the draft.
| Revision | FY 22/23 | FY 23/24 | FY 24/25 | FY 25/26 | FY 26/27 | Note |
|---|---|---|---|---|---|---|
| 2025-04-27 wd::dc_budget_fy25_26_sewer | — | — | — | $18,159 | — | classified as interfund transfer / reserve appropriation; account code inferred from label |
| 2026-03-22 wd::doc_2620 | $0 | $0 | $0 | $0 | $10,000 | |
| 2026-04-09 wd::doc_2665 | $0 | $0 | $0 | $32,617 | $37,929 | |
| 2026-04-09 wd::doc_2675 | $0 | $0 | $0 | $32,617 | $37,929 | |
| 2026-04-09 wd::doc_2744 | $0 | $0 | $0 | $32,617 | $37,929 | |
| 2026-04-23 wd::doc_2743 | — | $0 | $0 | $41,039 | $37,929 | |
| 2026-04-27 wd::doc_2741 | — | — | — | — | $37,929 | Single line serving five purposes: (1) $30K Borrowing Return for GF Advance repayment (should be separate budget line with defined schedule); (2) Capital Reserve (GML 6-c) for planned equipment replacement; (3) Repair Reserve (GML 6-d) for non-recurring unplanned repairs; (4) Contingency (VL 5-520, line 1990.4) for operating cost spikes (not in current budget); (5) Fund Balance for cash-flow timing. Originally labeled 'USDA Reserve – Short-Lived Assets Replacement' at $10K in January 2026 ongoing costs. Recommendation: separate into distinct budget lines. |
Source revisions
- Sewer Fund Approved 25/26 Budget — 2025-04-27
- Sewer Fund Budget — FY 2026–27 Draft — 2026-03-22
- Sewer Fund Budget 25-'26 / Draft 26'27 — 2026-04-09
- Sewer Fund Budget 26'27 — 2026-04-09
- Sewer Fund Budget — FY 2026-27 Draft — 2026-04-09
- Sewer Fund Budget — Draft FY 26-27 — 2026-04-23
- Sewer Financials Oversight: FY 2026–27 Budget & General Fund Advance — 2026-04-27