Repair Reserve (virtual)
This is the missing financial tool.
A pump replacement, a UV unit refurbishment, a control panel install — these are predictable-but-not-annual capital events. A municipal sewer fund typically funds them from a dedicated Repair Reserve built up via annual transfers. The Village Sewer Fund has none. Without it, the spend lands on operating R&M and Supplies — which blows those budgets in years when capital events happen and creates the false impression of operating mismanagement when the underlying issue is a missing reserve mechanism.
| Date | Source | Vendor | Invoice | Memo | Reason | $ amount |
|---|---|---|---|---|---|---|
| Jul 1, 2025 | ← ES8120.48 | Delaware Engineering DPC | Invoice 25-3881-1 | Invoice 25-3881-1 WWTP upgrades needed to satisfy Notice of Violation | capital_engineeringDelaware Engineering — WWTP upgrades required to satisfy a DEC Notice of Violation. NOV-driven plant engineering is capital-class compliance work, not a recurring annual operating cost; belongs in the Repair Reserve. | $3,220 |
| Aug 5, 2025 | ← Supplies | J Andrew Lange Inc | 3758 | FLD24G12 fiberglass lid, durafiber, 24" w/EPDM gasket | equipment_installFLD24G12 fiberglass lid + EPDM gasket — a specific equipment installation item, not a recurring consumable. Doesn't appear on Karen's 12/9/25 supplies list. Belongs to a Repair Reserve. | $829 |
| Aug 11, 2025 | ← Supplies | Ferguson Waterworks #1672 | 8272 | 115V 1HP Sewer Pump w/VLFS | capital_equipment_replacement115V 1HP Sewer Pump w/VLFS — pump replacement is a periodic capital-class event, not a recurring annual consumable. Belongs to a Repair Reserve. | $729 |
| Aug 28, 2025 | ← Supplies | J Andrew Lange Inc | 3768 | Simplex Panel, Fiberglass Lid & Handing Discharge Saddle/plate assembly - $942.06 to be reimbursed by 24 Market St - Invoice SE-2025-01 | equipment_installSimplex Panel, Fiberglass Lid, Handling Discharge Saddle/plate assembly. Memo notes $942.06 to be reimbursed by 24 Market St (Invoice SE-2025-01) — i.e., this is a specific-property installation, not a routine sewer-fund supply. Belongs to a Repair Reserve. Note: $942 reimbursement should be tracked separately as a receivable. | $1,732 |
| Aug 28, 2025 | ← ES8120.48 | Delaware Engineering DPC | 25-3881-3 | WTTP upgrades needed to satisfy Notice of Violation | capital_engineeringDelaware Engineering — WWTP upgrades required to satisfy a DEC Notice of Violation (same 25-3881 engagement as Invoice 25-3881-1). Capital-class compliance work; belongs in the Repair Reserve. | $1,053 |
| Dec 10, 2025 | ← Repairs & Maint | Water Services Inc | Invoice $138 | Quote 03282025 New side UV units rebuild - completed 12/10/25 | capital_equipment_rebuildNew side UV units rebuild — completed 12/10/25 against quote dated 03/28/25. The 9-month quote-to-completion span and $12,380 single-invoice scale make this a capital-class equipment refurbishment that doesn't recur annually. Karen's 26-27 budget already includes ~$2,000/yr for routine UV-bulb replacement (in supplies); this rebuild is additional capital-class work that should be funded from a Repair Reserve, not the operating R&M line. | $12,380 |
| Apr 7, 2026 | ← Repairs & Maint | Bullseye Industrial Sales LLC | — | (empty) | capital_equipment_replacementBullseye Industrial Sales, $1,168, no memo — an unlabeled industrial-equipment purchase well above the routine parts/tools/consumables level for R&M. Reclassified to the Repair Reserve as capital-class alongside the April grinder; revisit if an invoice/memo later shows it was consumable. | $1,168 |
| Apr 27, 2026 | ← Repairs & Maint | D&S Pump and Supply Co Inc | 30226 | 3HP 200V 3PH Grinder | capital_equipment_replacement3HP 200V 3PH grinder pump — a durable plant asset replacement, not routine maintenance. At $7,201 it's the largest R&M invoice of the year and capital-class; belongs in a Repair Reserve, not the operating R&M run-rate. | $7,201 |
What “virtual” means.Repair Reserve isn't a real QuickBooks account — these items were genuinely booked to operating R&M and Supplies. The reclassification is an analytical lens, not an accounting adjustment. The cumulative-spend totals on the source account pages (Repairs & Maint, Supplies) drop these rows from rate analysis to show the recurring picture clearly; the click-back badges on each row keep the QB audit trail intact.