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Table 25. Operating Expenses by Expense Category, FY 2026 to FY 20317 <br />Production & Supply <br />$42,584,290 <br />$44,407,198 <br />$46,314,713 <br />$48,304,730 <br />$50,389,561 <br />$52,412,991 <br />System Maintenance <br />$8,095,340 <br />$8,425,251 <br />$8,765,410 <br />$9,101,500 <br />$9,451,126 <br />$9,796,304 <br />Misc. Expenses <br />$1,678,640 <br />$1,735,042 <br />$1,793,340 <br />$1,853,596 <br />$1,915,877 <br />$1,980,250 <br />Water Quality <br />$2,863,500 <br />$2,979,128 <br />$3,098,394 <br />$3,216,767 <br />$3,339,878 <br />$3,461,901 <br />Engineering <br />$12,154,350 <br />$12,623,975 <br />$13,109,058 <br />$13,597,520 <br />$14,104,835 <br />$14,615,426 <br />Meter Services <br />$4,344,510 <br />$4,513,700 <br />$4,688,239 <br />$4,862,566 <br />$5,043,654 <br />$5,224,348 <br />Recycled Water <br />$534,450 <br />$554,327 <br />$574,840 <br />$595,511 <br />$616,951 <br />$638,547 <br />Interfund Transfer <br />$1,238,000 <br />$1,238,000 <br />$1,238,000 <br />$1,238,000 <br />$1,238,000 <br />$1,238,000 <br />Total Operating <br />$73,493,080 <br />$76,476,623 <br />$79,581,992 <br />$82,770,189 <br />$86,099,883 <br />$89,367,767 <br />Other Obligations <br />Other obligations included in the financial plan are capital improvement projects funded by rates known <br />as PAYGO (Pay As You Go), debt service payments, and reserve contributions made from rates. <br />Capital Improvement Projects <br />The City plans to spend an average of $8.0 million a year on capital projects during the rate setting period. <br />Table 26 shows the City's scheduled capital improvement projects for the next five years. Figure 5 <br />graphically shows the capital plan. <br />Table 26. Rate Study CIP Expenses by Expense Type, FY 2026 to FY 20318 <br />PAYGO 3,548,463 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 <br />' City staff provided current year operating expenses by category; projections are based on individual line -item inflationary <br />factors shown in Table 13. Interfund transfers are monies paid to the general fund for overhead and administrative services <br />provided to the water utility. <br />8 City's 10-year CIP budget as well as input from staff was used for project cost <br />City of Santa Ana - 2026 Water and Sewer Rate Study <br />20 <br />