Fleet Management
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Expenses include noncash accounting costs. Net position is not cash available to spend.
This fund serves other city funds. Its activity must not be counted again when adding up citywide finances.
Financial historyAnnual revenue, transfers, borrowing, and changes in balances, shown separately.
These are accrual accounting amounts, not cash flows. Expenses include depreciation; they do not equal purchases or cash payments. A shortfall between revenue and spending may be offset by financing or a drawdown of balances. This comparison does not assign particular income to particular purchases.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Reported revenue | 724,094 | 775,337 | 875,401 | 887,130 | 1,213,192 | 1,203,648 | 1,788,380 | 1,943,107 |
| Operating expenses | 382,443 | 425,027 | 454,295 | 446,944 | 466,599 | 500,310 | 533,815 | 722,707 |
| Revenue less spending | 341,651 | 350,310 | 421,106 | 440,186 | 746,593 | 703,338 | 1,254,565 | 1,220,400 |
Parentheses indicate negative amounts. A dash means not separately available in this comparison. A zero drawdown means the reported balance did not decrease after corrections; it does not prove no reserves were used for individual transactions. Interfund transfers are not additional citywide revenue.
Accounting basis and source notes
- 2017-2018: Audited operating and nonoperating revenues. The separately shown $64,912 capital contribution is preserved as a row but excluded from total revenues because the audit presents it below income before capital contribution. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2018-2019: Audited operating and nonoperating revenues. The separately shown $98,173 capital contribution is preserved as a row but excluded from total revenues; null means the gain category was not presented. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2019-2020: Audited operating and nonoperating revenues. The separately shown $121,064 capital contribution is preserved as a row but excluded from total revenues. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2020-2021: Audited operating and nonoperating revenues. The separately shown $68,432 capital contribution is preserved as a row but excluded from total revenues. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2021-2022: Audited operating and nonoperating revenues recovered from the scanned statement; null means capital contributions were not presented. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2022-2023: Audited operating and nonoperating revenues recovered from the scanned statement; null means capital contributions were not presented. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2023-2024: Audited operating and nonoperating revenue categories; the audit classifies capital contributions within nonoperating revenue this year. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
- 2024-2025: Audited operating and nonoperating revenue categories; the audit classifies capital contributions within nonoperating revenue this year. Null records the blank operating investment-income row. Accrual revenue and operating expenses are compared here. Cash balances and asset purchases are not substituted for net position or expenses; this is not a full financing reconciliation.
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2018 | ActualFY2019 | ActualFY2020 | ActualFY2021 | ActualFY2022 | ActualFY2023 | ActualFY2024Comparison note | ActualFY2025Comparison note |
|---|---|---|---|---|---|---|---|---|
| Charges for services | 670,500 | 692,000 | 775,900 | 825,900 | 924,900 | 969,900 | 1,183,899 | 1,270,900 |
| Interest income | 43,359 | 83,337 | 79,943 | 24,285 | 13,174 | 174,441 | 428,871 | 362,000 |
| Gain on sale of capital assets | 10,235 | — | 18,808 | 36,945 | 275,118 | 59,307 | 32,005 | 20,655 |
| Capital contributions | 64,912 * | 98,173 * | 121,064 * | 68,432 * | — | — | 76,845 | 289,552 |
| Miscellaneous | — | — | 750 | — | — | — | — | — |
| Intergovernmental | — | — | — | — | — | — | 70,192 | — |
| Unrealized gain (loss) on investments | — | — | — | — | — | — | (3,432) | — |
| Investment income | — | — | — | — | — | — | — | — |
| Total revenue | 724,094 | 775,337 | 875,401 | 887,130 | 1,213,192 | 1,203,648 | 1,788,380 | 1,943,107 |
* Reported separately, outside that year’s revenue total. Later audits may classify contributions within revenue; the source treatment is retained.
FY2024 comparison: Capital contributions enter reported revenue in FY2024 ($76,845) and remain included in FY2025 ($289,552). Earlier separately reported contributions were excluded. Published totals retain that treatment; the increase is not all recurring operating income. Source
FY2025 comparison: Capital contributions of $289,552 are included in reported revenue. Source
Source notes
- FY2018: Audited operating and nonoperating revenues. The separately shown $64,912 capital contribution is preserved as a row but excluded from total revenues because the audit presents it below income before capital contribution.
- FY2019: Audited operating and nonoperating revenues. The separately shown $98,173 capital contribution is preserved as a row but excluded from total revenues; null means the gain category was not presented.
- FY2020: Audited operating and nonoperating revenues. The separately shown $121,064 capital contribution is preserved as a row but excluded from total revenues.
- FY2021: Audited operating and nonoperating revenues. The separately shown $68,432 capital contribution is preserved as a row but excluded from total revenues.
- FY2022: Audited operating and nonoperating revenues recovered from the scanned statement; null means capital contributions were not presented.
- FY2023: Audited operating and nonoperating revenues recovered from the scanned statement; null means capital contributions were not presented.
- FY2024: Audited operating and nonoperating revenue categories; the audit classifies capital contributions within nonoperating revenue this year.
- FY2025: Audited operating and nonoperating revenue categories; the audit classifies capital contributions within nonoperating revenue this year. Null records the blank operating investment-income row.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Operating revenue: $1,270,900
| Revenue source | ActualFY2025 |
|---|---|
| Charges for services | 1,270,900 |
Nonoperating revenue: $672,207
Total revenue: $1,943,107
Spending detailCompare spending categories across the available years.
Comparable audited measures for FY2017–18 through FY2024–25. Cash outflows are shown as positive amounts. Earlier budget-book purchase figures remain in the source download; they have not been substituted for audited cash flows.
Cash paid for assets
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Asset acquisitions | 145,158 | 650,362 | N/A | 716,254 | 283,286 | 322,355 | 650,679 | 650,018 |
| Capital deposits | N/A | N/A | N/A | 1,375,258 | N/A | N/A | N/A | 2,076,027 |
FY2018 acquisitions use the Fleet-specific schedule ($145,158); the general proprietary schedule reports $143,635. This $1,523 source discrepancy remains unresolved. Deposits are separately reported from acquisitions. The FY2021 source says “Deposit”; the FY2025 source specifies fire-truck construction. N/A means no separate deposit line is listed; it is not an assumed zero.
Depreciation
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Depreciation expense | 382,443 | 425,027 | 454,295 | 446,944 | 466,599 | 500,310 | 533,815 | 722,707 |
Depreciation allocates asset costs over time. It is not an additional cash payment and should not be added to acquisitions or deposits.
Latest budget — FY 2026-2027Compare the proposed budget with the amount Council approved.
Approved amounts authorize spending; they are not actual expenditure. These are the stages printed in the budget book, which may not include later amendments.
| Budget | Budgeted / amendedFY 2025-2026 | Manager proposedFY 2026-2027 | Council approvedFY 2026-2027 |
|---|---|---|---|
| Department total | 706,000 | 2,706,000 | 2,706,000 |
Budget line items
| Expenditure | Budgeted / amendedFY 2025-2026 | Manager proposedFY 2026-2027 | Council approvedFY 2026-2027 |
|---|---|---|---|
| Provision for Depreciation | - | - | - |
| Police Vehicles (3) | 400,000 | 160,000 | 160,000 |
| Police Animal Control Trucks (2) | - | 110,000 | 110,000 |
| Fire Pumper | - | 1,300,000 | 1,300,000 |
| Parks & Recreation Pick-Up Truck | 40,000 | - | - |
| Public Works Leaf Vacuum Machine | 146,000 | 146,000 | 146,000 |
| Public Works Pick-Up Truck | 45,000 | 45,000 | 45,000 |
| Public Works F-550 Trucks (3) | - | 270,000 | 270,000 |
| Public Works F-250 with Dump Bed | - | 80,000 | 80,000 |
| Public Works Street Sweeper | - | 375,000 | 375,000 |
| Public Works Trailer (2) | - | 30,000 | 30,000 |
| Public Works Skid Steer | - | 115,000 | 115,000 |
| Sanitation Fund Truck | 75,000 | 75,000 | 75,000 |
A dash means no numeric amount is shown in that source cell. No proposal is substituted for a missing approved amount.
Money coming inService receipts, asset sales, interest, and funding received.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Customer and service receipts | 670,500 | 692,000 | 742,650 | 859,900 | 842,675 | 1,052,125 | 1,139,727 | 1,340,882 |
| Asset-sale proceeds | 29,591 | — | 34,000 | 36,945 | 290,050 | 62,700 | 32,005 | 20,655 |
| Capital contributions | — | — | — | 68,432 | — | — | 76,845 | 289,552 |
| Investment and interest earnings | 41,836 | 76,859 | 88,860 | 26,502 | 13,721 | 175,178 | 425,440 | 362,000 |
These are cash receipts. Asset-sale proceeds do not establish a profit on the sale. Internal service charges and transfers must be eliminated when combining city funds to avoid double counting.
Cash balance checkAll eight annual cash balances match the selected schedules. Review details and source context.
Beginning cash plus the four net cash categories should equal ending cash. Parentheses mean cash decreased. A dash preserves an unreported amount; it contributes no separately reported activity to this schedule check.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Beginning cash | 41,482 | 52,915 | 32,554 | 33,304 | 100,112 | 625,329 | 47,799 | 49,870 |
| Net operating cash | 670,500 | 692,000 | 742,650 | 859,900 | 842,675 | 1,052,125 | 1,139,727 | 1,340,882 |
| Net noncapital financing cash | — | — | — | — | — | — | — | — |
| Net capital cash | (115,567) | (650,362) | 34,000 | (1,986,135) | 6,764 | (259,655) | (541,829) | (2,415,838) |
| Net investing cash | (543,500) | (61,999) | (775,900) | 1,193,043 | (324,222) | (1,370,000) | (595,827) | 1,051,705 |
| Reported change in cash | 11,433 | (20,361) | 750 | 66,808 | 525,217 | (577,530) | 2,071 | (23,251) |
| Ending cash | 52,915 | 32,554 | 33,304 | 100,112 | 625,329 | 47,799 | 49,870 | 26,619 |
| Calculated difference | Matches | Matches | Matches | Matches | Matches | Matches | Matches | Matches |
“Matches” confirms the schedule arithmetic, not a ledger audit. These are cash and cash equivalents, not total fund net position. Depreciation and noncash property transfers are excluded.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Cash moved from / (into) investments | (585,336) | (138,858) | (864,760) | 1,166,541 | (337,943) | (1,545,178) | (1,021,267) | 689,705 |
Moving cash into investments reduces cash on hand without being a service expense. The movement above is already included in net investing cash; do not add it again.
Source exceptions and context
- FY2017–18: the Fleet-specific schedule reports receipts of $670,500 and acquisitions of $145,158. The general proprietary schedule reports $668,977 and $143,635. Both pairs differ by $1,523; both schedules reach the same ending cash. This view consistently uses the Fleet-specific schedule. The discrepancy remains unresolved. Source page 39
- FY2018-19: the general schedule prints $682,916 ending cash; its listed flows instead reconcile to the Fleet-specific $32,554. FY2020 opens at $32,554 in both schedules, supporting the balance used here. The difference is the $650,362 acquisition. No explicit published correction was located; both source figures remain preserved. Source page 42
- FY2019–20: asset purchases are not separately reported. The $34,000 asset-sale receipt is cash received, not a verified accounting gain. The $121,064 property transfer is noncash and excluded from this cash check. Source page 144
- Carry-forward check: FY2020 opens Fleet cash at $32,554, corroborating the FY2019 fund-specific ending balance. This establishes continuity, not an auditor-issued erratum. Source page 45
What the records showRelated decisions, supporting records, and unanswered questions.
The page now separates audited asset-acquisition cash flows, construction deposits and depreciation. Acquisitions were $650,679 in FY2023–24 and $650,018 in FY2024–25. The latter year also reports a separate $2,076,027 fire-truck construction deposit.
2023-2024 audited cash flows · page 156 · 2024-2025 audited cash flows · page 155 · 2021-2022 audited cash flows · page 146 · 2022-2023 audited cash flows · page 145 · 2020-2021 audited cash flows · page 138 · 2019-2020 audited cash flows · page 144 · 2017-2018 audited cash flows · page 123 · 2017-2018 audited operating expenses · page 122 · 2018-2019 audited cash flows · page 139 · 2018-2019 audited operating expenses · page 138
The later book also reports FY2023–24 depreciation of $533,815 alongside FY2024–25 depreciation of $722,707. That provides a comparable depreciation pair, but is a different measure from the older purchase history. Later depreciation schedule · page 135.
The audited FY2024 statement reports $76,845 of capital contributions separately from $650,679 of acquisitions. The audited cash-flow measure is used consistently in the new table; the original budget history is retained in the download. Audited acquisitions and contributions · page 156.
The FY2020 cash-flow statement reports a $121,064 interfund transfer of property as a noncash activity. It does not list cash asset purchases or deposits; those cells are left unreported rather than inferred as zero. FY2020 noncash property transfer · page 144.
Still unanswered: The comparable audited series now covers FY2017–18 through FY2024–25. Earlier years are not yet included. The FY2023–24 budget-book purchase total of $573,834 differs from audited acquisitions of $650,679; the $76,845 difference equals the reported capital contribution, but transaction records are needed before treating that equality as a reconciliation. No mixed-basis budget variance is shown.
Sources and downloadsOriginal reports, available coverage, and notes about the figures.
FY2025 audited statement · PDF page 154 · Download audited fund figures
Internal Service Fleet Management Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded.
Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.
Download original spending history
- FY 2022-2023: PDF page 129
- FY 2023-2024: PDF page 129
- FY 2024-2025: PDF page 135
Spending source notes
- All retained columns are explicitly labeled ACTUAL in the original annual budgets. Numeric zero and printed dash are preserved distinctly; subtotal rows are excluded to avoid double counting.
- FY2025-26 supplies ACTUAL 2022-2023 and ACTUAL 2023-2024; FY2026-27 supplies ACTUAL 2024-2025. Every source PDF was hash-verified and every cited expenditure page was rendered for visual review.
- Internal Service Fleet Management Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded.
- Actual expenditure detail is available for 2022-2023 through 2024-2025. The FY2022-23 and FY2024-25 books show budget summaries rather than the 2019-2020 through 2021-2022 actual account detail needed for this history, so no earlier values are fabricated.