Sanitation
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.
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 | 985,215 | 1,017,748 | 1,018,725 | 991,373 | 1,292,574 | 1,100,659 | 1,089,309 | 1,144,891 |
| Operating expenses | 759,581 | 827,025 | 880,695 | 821,271 | 887,434 | 977,381 | 1,168,641 | 1,268,771 |
| Revenue less spending | 225,634 | 190,723 | 138,030 | 170,102 | 405,140 | 123,278 | (79,332) | (123,880) |
| Transfers received less transfers sent | — | — | — | — | — | — | — | 21,000 |
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: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Null means the 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.
- 2018-2019: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Null means the 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: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Zero records the blank sanitation amount on a presented gain row; null means the 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.
- 2020-2021: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Zero records the blank sanitation amount on a presented gain row; null means the 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.
- 2021-2022: Accrual statement recovered from the scanned audit. Total combines operating and nonoperating revenues; capital contributions are excluded. 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: Accrual statement recovered from the scanned audit. Total combines operating and nonoperating revenues; null means the 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.
- 2023-2024: Accrual statement. Total combines operating and nonoperating revenues. Zero is a printed dash; null means the 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.
- 2024-2025: Accrual statement. Total combines operating and nonoperating revenues and excludes the 21,000 transfer in. Zero is a printed dash; null means the 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.
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 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Charges for services | 955,903 | 966,090 | 969,683 | 975,945 | 986,570 | 994,965 | 1,013,070 | 1,023,867 |
| Miscellaneous | 6,892 | 6,816 | 7,393 | 5,981 | 9,130 | 4,910 | 763 | 52,868 |
| Gain on sale or disposal of capital assets | 226 | — | 0 | 0 | 245,400 | 2,803 | 0 | 0 |
| Insurance proceeds | — | — | — | — | 44,000 | — | — | — |
| Interest income | 22,194 | 44,842 | 41,649 | 9,447 | 7,474 | 97,981 | 75,476 | 68,156 |
| Total revenue | 985,215 | 1,017,748 | 1,018,725 | 991,373 | 1,292,574 | 1,100,659 | 1,089,309 | 1,144,891 |
What the revenue records show
FY2021 to FY2022: Revenue increased by $301,201. The later year includes a $245,400 gain on asset sales and $44,000 in insurance proceeds. The full increase should not be read as growth in service charges. FY2021 source FY2022 source
Source notes
- FY2018: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Null means the category was not presented.
- FY2019: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Null means the category was not presented.
- FY2020: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Zero records the blank sanitation amount on a presented gain row; null means the category was not presented.
- FY2021: Accrual statement. Total combines operating and nonoperating revenues; capital contributions are excluded. Zero records the blank sanitation amount on a presented gain row; null means the category was not presented.
- FY2022: Accrual statement recovered from the scanned audit. Total combines operating and nonoperating revenues; capital contributions are excluded.
- FY2023: Accrual statement recovered from the scanned audit. Total combines operating and nonoperating revenues; null means the category was not presented.
- FY2024: Accrual statement. Total combines operating and nonoperating revenues. Zero is a printed dash; null means the category was not presented.
- FY2025: Accrual statement. Total combines operating and nonoperating revenues and excludes the 21,000 transfer in. Zero is a printed dash; null means the category was not presented.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Operating revenue: $1,076,735
Nonoperating revenue: $68,156
| Revenue source | ActualFY2025 |
|---|---|
| Interest income | 68,156 |
Total revenue: $1,144,891
Spending detailCompare spending categories across the available years.
Consistent audited figures for FY2017–18 through FY2024–25. Cash payments and accounting expenses are different views of the fund; do not add them together. Original budget-book line items remain under Sources and methods.
Cash payments
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Payments to employees | 191,293 | 214,137 | 329,167 | 280,844 | 300,308 | 323,549 | 355,317 | 451,451 |
| Payments to suppliers and vendors | 433,655 | 480,351 | 415,052 | 414,836 | 403,333 | 477,897 | 686,016 | 612,572 |
| Asset acquisitions | 29,868 | 8,874 | N/A | 252,957 | 579,924 | — | — | 402,926 |
| Payments to pension plan | 21,008 | 20,366 | N/A | N/A | N/A | N/A | N/A | N/A |
Cash outflows are shown as positive amounts. Separately reported pension-plan payments are noncapital financing outflows, not additional operating expenses. A dash preserves the source’s dash; N/A means the measure is not separately listed.
Operating expenses
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Salaries and employee benefits | 258,439 | 281,082 | 329,445 | 275,600 | 301,553 | 323,131 | 375,314 | 451,347 |
| Operations | 155,593 | 172,450 | 191,839 | 186,547 | 170,983 | 232,868 | 359,058 | 421,760 |
| Maintenance | 10,602 | 14,754 | 5,242 | 4,745 | 2,481 | 4,343 | 6,962 | 5,996 |
| Landfill services | 210,656 | 231,710 | 227,141 | 234,378 | 258,687 | 256,378 | 261,339 | 265,872 |
| Depreciation | 124,291 | 127,029 | 127,028 | 120,001 | 153,730 | 160,661 | 165,968 | 123,796 |
| Total operating expenses | 759,581 | 827,025 | 880,695 | 821,271 | 887,434 | 977,381 | 1,168,641 | 1,268,771 |
Depreciation is included in operating expenses; it is not an additional cash payment.
Funding received
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Transfers in | N/A | N/A | — | — | — | — | — | 21,000 |
Transfers are funding received from another fund, not additional citywide revenue or expenditure.
Latest budget — FY2026–2027Source available; the comparison is still being checked.
The extracted line items do not yet match the printed totals.
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 | 957,298 | 975,683 | 980,848 | 992,329 | 996,875 | 997,368 | 1,014,543 | 1,073,169 |
| Asset-sale proceeds | 226 | — | — | — | 245,400 | 2,803 | — | — |
| Insurance proceeds | — | — | — | — | 44,000 | — | — | — |
| Investment and interest earnings | 22,194 | 44,842 | 41,649 | 9,447 | 7,474 | 97,981 | 75,476 | 68,156 |
| Transfers received | — | — | — | — | — | — | — | 21,000 |
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 checkOne year has a source difference. Expand to review the cash balances.
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 | 112,081 | 303,457 | 228,799 | 115,024 | 315,348 | 474,759 | 213,241 | 196,449 |
| Net operating cash | 332,350 | 281,195 | 236,629 | 296,649 | 293,234 | 195,922 | (26,790) | 9,146 |
| Net noncapital financing cash | (21,008) | (20,366) | — | — | — | — | — | 21,000 |
| Net capital cash | (29,642) | (8,874) | — | (252,957) | (290,524) | 2,803 | — | (402,926) |
| Net investing cash | (90,324) | (335,487) | (350,404) | 156,632 | 156,701 | (460,243) | 9,998 | 313,646 |
| Reported change in cash | 191,376 | (74,658) | (113,775) | 200,324 | 159,411 | (261,518) | (16,792) | (59,134) |
| Ending cash | 303,457 | 228,799 | 115,024 | 315,348 | 474,759 | 213,241 | 196,449 | 137,315 |
| Calculated difference | Matches | -8,874 | 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 | (112,518) | (380,329) | (392,053) | 147,185 | 149,227 | (558,224) | (65,478) | 245,490 |
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
- FY2018–19: listed operating, pension, acquisition and investing cash flows total a decrease of $83,532, but the schedule reports a $74,658 decrease. Calculated ending cash is $219,925 versus reported $228,799, a difference of $8,874 equal to the listed acquisition. This equality does not establish the correction; source figures remain unchanged. FY2020 opens at the printed $228,799, corroborating the carried balance. The $8,874 acquisition classification remains unresolved; it has not been removed from the source amounts. Source page 42
- FY2021–22 includes $44,000 in insurance proceeds alongside $245,400 from asset sales. Both are included in capital cash activity; neither is a service receipt. Source page 45
- FY2020 opens Sanitation cash at $228,799. Its reconciliation includes an $8,874 Other adjustment, but that generic label does not prove how the FY2019 acquisition should be classified. Source page 45
Follow the transfers — FY2025Sending and receiving funds, with confirmed routes separated from inferred matches.
These are actual transfers. Some detail comes from the actual column of a later budget book. Transfers do not create new citywide revenue.
Capital Improvement → Sanitation: $21,000 · Documented route
Evidence for this route
Explicit FY2024-25 actual in both funds: Capital Improvement account 08-1101-7265, Transfer to Sanitation Fund, and Sanitation account 12-0000-7045, Transfer from Capital Projects Fund.
What the records showRelated decisions, supporting records, and unanswered questions.
The audited statements report depreciation of $165,968 in FY2023–24 and $123,796 in FY2024–25, a $42,172 decrease. This corrects the apparent increase suggested by the older budget-book amount of $3,874. The main view now uses consistent audited measures; the original budget detail is preserved under Sources and methods.
2023-2024 audited expenses · page 46 · 2024-2025 audited expenses · page 43 · 2021-2022 audited cash flows · page 45 · 2022-2023 audited cash flows · page 46 · 2020-2021 audited cash flows · page 41 · 2019-2020 audited cash flows · page 45 · 2017-2018 audited cash flows · page 39 · 2017-2018 audited operating expenses · page 38 · 2018-2019 audited cash flows · page 42 · 2018-2019 audited operating expenses · page 41
The FY2025 audited proprietary-fund statement separately reports $123,796 of Sanitation depreciation, confirming the later amount in the budget history. Audited Sanitation operating expenses · page 43.
Management attributes part of the decrease in business-type net position to depreciation of Sanitation equipment and the Conference Center building. This describes the effect on the financial statements, not why Sanitation depreciation changed by this amount. Management discussion of depreciation · page 22.
The amendment schedule provides an additional $21,000 retirement appropriation funded by a Capital Improvement transfer, separate from the $629,000 General Fund amount. Sanitation pension amendment · page 119.
The amendment includes a $40,000 increase for totes and dumpsters. This provides context for the fixed-asset appropriation, not a complete invoice reconciliation. Sanitation totes and dumpsters amendment · page 121.
Still unanswered: The $3,874 budget-book depreciation amount does not match the FY2024 audited amount of $165,968. The underlying ledger and asset schedules are needed to reconcile that discrepancy and identify which assets caused the audited decrease. The audited view now extends back to FY2017–18; older budget-book detail remains separate.
Sources and downloadsOriginal reports, available coverage, and notes about the figures.
FY2025 audited statement · PDF page 43 · Download audited fund figures
Enterprise Sanitation Fund expenditures only. Revenues, incoming transfers, and net-position rows are excluded. Printed detail-to-total differences are preserved: 2024-2025 -1.
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 113 PDF page 114
- FY 2023-2024: PDF page 113 PDF page 114
- FY 2024-2025: PDF page 119 PDF page 120
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.
- Enterprise Sanitation 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.
- Original-source arithmetic differences are retained without balancing entries: 2024-2025 -1 (detail sum minus printed total).
Sanitation regular salaries: reported versions differ
The original budget-book history retains $237,560. The later book reports $245,479, a difference of $7,919. The reason has not been established. This note concerns regular salaries in the budget-book detail, not the separate audited fund measures.
- 237,560 — Audited. Source page 110
- 245,479 — Actual. Source page 121