County Line Drainage District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

I

FINAL BUDGET

II

DETAILED FINAL BUDGET

III

ASSESSMENT COMPARISON

FINAL BUDGET
COUNTY LINE DRAINAGE DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Notes
Reserve Funds Balance As Of 7-31-26 is $30,000.
Projected Available Funds Balance As Of 9-30-26 is $125,000. This amount is in addition to the District Reserves.

I

REVENUES

FISCAL YEAR 2026/2027 BUDGET

Assessments

244,119

Miscellaneous Income

0

Interest Income

1,320

Total Revenues

$	245,439

EXPENDITURES

Management Fees

33,348

Legal Fees

18,000

Legal Advertising

1,500

Engineering

7,000

Audit Fees

11,000

Insurance

10,100

Meetings and Membership Dues

750

Miscellaneous

600

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

30,494

Drainage

0

Total Expenditures

$	250,792

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)

$	-

DETAILED FINAL BUDGET COUNTY LINE DRAINAGE DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Notes
Reserve Funds Balance As Of 7-31-26 is $30,000.
Projected Available Funds Balance As Of 9-30-26 is $125,000. This amount is in addition to the District Reserves.

II

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR ACTUAL 2025/2026
AS OF 7/31/2026

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

Assessments

170,851

243,543

244,119

244,119

Expenditures Less Interest/.94

Miscellaneous Income

0

0

0

0

Interest Income

5,362

3,533

1,200

1,320

Interest Projected At $110 Per Month

Total Revenues

$	176,213

$	247,076

$	245,319

$	245,439

EXPENDITURES

Management Fees

31,560

27,060

32,472

33,348

CPI Adjustment

Legal Fees

37,416

4,537

20,000

18,000

$2,000 Decrease From 2025/2026 Budget

Legal Advertising

1,385

0

1,500

1,500

No Change From 2025/2026 Budget

Engineering

2,280

0

7,000

7,000

No Change From 2025/2026 Budget

Audit Fees

10,200

10,542

10,500

11,000

$500 Increase From 2025/2026 Budget

Insurance

9,298

9,307

9,800

10,100

Insurance Estimate

Meetings and Membership Dues

175

175

750

750

No Change From 2025/2026 Budget

Miscellaneous

253

129

650

600

$50 Decrease From 2025/2026 Budget

Postage

181

65

175

175

No Change From 2025/2026 Budget

Office Supplies

389

194

325

325

No Change From 2025/2026 Budget

Outside Maintenance Labor

33,350

9,560

32,000

32,000

No Change From 2025/2026 Budget

Weed Control

12,000

7,900

28,000

28,000

No Change From 2025/2026 Budget

Control Structures

18,722

0

20,000

20,000

No Change From 2025/2026 Budget

Fuel/Lubricants

0

0

4,000

4,000

No Change From 2025/2026 Budget

Equipment Parts/Repairs

28,754

0

10,000

10,000

No Change From 2025/2026 Budget

Construction Materials

0

0

500

500

No Change From 2025/2026 Budget

Road Maintenance

15,685

0

15,000

15,000

No Change From 2025/2026 Budget

Canal Maintenance

0

0

12,500

12,500

No Change From 2025/2026 Budget

North Dike Maintenance

0

0

12,500

12,500

No Change From 2025/2026 Budget

Water Analyses

1,100

702

3,000

3,000

No Change From 2025/2026 Budget

Reserve

0

0

30,000

30,494

Reserve

Drainage

18,884

16,630

0

0

Total Expenditures

$	221,632

$	86,801

$	250,672

$	250,792

Revenues Less Expenditures

$	(45,419)

$	160,275

$	(5,353)

$	(5,353)

Tax Collector Fees

(516)

(627)

(732)

(732)

Tax Collector Fees

Discounts For Early Payments

(3,134)

(7,152)

(13,561)

(13,561)

Four Percent Discount

Property Appraiser Fees

(354)

(354)

(354)

(354)

Property Appraiser Fees

Excess/ (Shortfall)

$	(49,423)

$	152,142

$	(20,000)

$	(20,000)

Carryover From Prior Year

0

0

20,000

20,000

Carryover From Prior Year

Net Excess/ (Shortfall)

$	(49,423)

$	152,142

$	-

$	-

County Line Drainage District Assessment Comparison

Fiscal Year 2023/2024
Assessment
	Per Unit	

Fiscal Year 2024/2025
Assessment
	Per Unit	

Fiscal Year 2025/2026
Assessment
	Per Unit	

Fiscal Year 2026/2027
Projected Assessment
	Per Unit	

Assessments (Per Acre Rate)

$

44.91

$

44.91

$

65.42

$

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

III