County Line Drainage District

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

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

FINAL BUDGET
COUNTY LINE DRAINAGE DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2025/2026 BUDGET	
Assessments	244,119	
Miscellaneous Income	0	
Interest Income	1,200	
Total Revenues	$	245,319	
		
EXPENDITURES		
Management Fees	32,472	
Legal Fees	20,000	
Legal Advertising	1,500	
Engineering	7,000	
Audit Fees	10,500	
Insurance	9,800	
Meetings and Membership Dues	750	
Miscellaneous	650	
Postage	175	
Office Supplies	325	
Outside Maintenance Labor	32,000	
Weed Control	28,000	
Control Structures	20,000	
Fuel/Lubricants	4,000	
Equipment Parts/Repairs	10,000	
Construction Materials	500	
Road Maintenance	15,000	
Canal Maintenance	12,500	
North Dike Maintenance	12,500	
Water Analyses	3,000	
Reserve	30,000	
Drainage	0	
Total Expenditures	$	250,672	
		
Revenues Less Expenditures	$	(5,353)	
		
Tax Collector Fees	(732)	
Discounts For Early Payments	(13,561)	
Property Appraiser Fees	(354)	
		
Excess/ (Shortfall)	$	(20,000)	
		
Carryover From Prior Year	20,000	
		
Net Excess/ (Shortfall)	$	-	

Note: Projected Available Funds Balance As Of 9-30-25 is $80,000. This amount includes all District Reserves.

6/20/2025 3:57 PM	I

DETAILED FINAL BUDGET COUNTY LINE DRAINAGE DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2023/2024 ACTUAL	FISCAL YEAR ACTUAL 2024/2025
AS OF 5/31/2025	
FISCAL YEAR 2024/2025 BUDGET	
FISCAL YEAR 2025/2026 BUDGET	

COMMENTS	
Assessments	170,990	79,863	167,584	244,119	Expenditures Less Interest/.94	
Miscellaneous Income	0	0	0	0		
Interest Income	10,859	4,035	600	1,200	Interest Projected At $100 Per Month	
Total Revenues	$	181,849	$	83,898	$	168,184	$	245,319		
						
EXPENDITURES						
Management Fees	30,648	21,040	31,560	32,472	CPI Adjustment	
Legal Fees	88,090	35,606	40,000	20,000	$20,000 Decrease From 2024/2025 Budget	
Legal Advertising	710	437	1,500	1,500	No Change From 2024/2025 Budget	
Engineering	1,235	1,805	7,000	7,000	No Change From 2024/2025 Budget	
Audit Fees	9,800	10,200	10,000	10,500	$500 Increase From 2024/2025 Budget	
Insurance	8,863	9,298	9,200	9,800	Insurance Estimate	
Meetings and Membership Dues	175	175	750	750	No Change From 2024/2025 Budget	
Miscellaneous	308	191	700	650	$50 Decrease From 2024/2025 Budget	
Postage	154	142	175	175	No Change From 2024/2025 Budget	
Office Supplies	238	263	350	325	$25 Decrease From 2024/2025 Budget	
Outside Maintenance Labor	24,956	31,100	32,000	32,000	No Change From 2024/2025 Budget	
Weed Control	10,575	9,000	28,000	28,000	No Change From 2024/2025 Budget	
Control Structures	0	18,722	20,000	20,000	No Change From 2024/2025 Budget	
Fuel/Lubricants	0	0	4,000	4,000	No Change From 2024/2025 Budget	
Equipment Parts/Repairs	12,072	28,754	10,000	10,000	No Change From 2024/2025 Budget	
Construction Materials	0	0	500	500	No Change From 2024/2025 Budget	
Road Maintenance	14,000	15,685	25,000	15,000	$10,000 Decrease From 2024/2025 Budget	
Canal Maintenance	0	0	12,500	12,500	No Change From 2024/2025 Budget	
North Dike Maintenance	8,655	0	12,500	12,500	No Change From 2024/2025 Budget	
Water Analyses	1,137	829	3,000	3,000	No Change From 2024/2025 Budget	
Reserve	0	0	30,000	30,000	Reserve	
Drainage	14,200	18,885	0	0		
Total Expenditures	$	225,816	$	202,132	$	278,735	$	250,672		
						
Revenues Less Expenditures	$	(43,967)	$	(118,234)	$	(110,551)	$	(5,353)		
						
Tax Collector Fees	(523)	(651)	(535)	(732)	Tax Collector Fees	
Discounts For Early Payments	(2,876)	(3,134)	(7,327)	(13,561)	Four Percent Discount	
Property Appraiser Fees	(354)	(354)	(354)	(354)	Property Appraiser Fees	
						
Excess/ (Shortfall)	$	(47,720)	$	(122,373)	$	(118,767)	$	(20,000)		
						
Carryover From Prior Year	0	0	118,767	20,000	Carryover From Prior Year	
						
Net Excess/ (Shortfall)	$	(47,720)	$	(122,373)	$	-	$	-		

Note: Projected Available Funds Balance As Of 9-30-25 is $80,000. This amount includes all District Reserves.

6/20/2025 3:57 PM	II

County Line Drainage 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	

Assessments (Per Acre Rate)	$

44.91	$

44.91	$

44.91	$

65.42

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

 District Information:		 Units (One Unit = 1 Acre)	3,732.04

6/20/2025 3:57 PM	III