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File #: WRAG 26-033    Name: FY2025-26 Financials Report-Feb BOD
Type: WR General Agenda Status: Agenda Ready
File created: 2/5/2026 In control: Water Resources Agency Board of Directors
On agenda: 2/17/2026 Final action:
Title: Receive the Monterey County Water Resources Agency FY 2025-26 Financial Status Report through December 31, 2025. (Staff: Nan Kim)
Attachments: 1. Board Report, 2. FY26_2025 12 Quarter 2 Financial
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Title

Receive the Monterey County Water Resources Agency FY 2025-26 Financial Status Report through December 31, 2025. (Staff: Nan Kim)

Report

RECOMMENDATION:

It is recommended that the Monterey County Water Resources Agency Board of Directors:

 

Receive the Monterey County Water Resources Agency FY 2025-26 Financial Status Report through December 31, 2025.

 

SUMMARY/DISCUSSION:

The Monterey County Water Resources Agency (Agency) FY 2025-2026 (FY26) Budget was adopted with totals of $43.21 million in expenditure and $38.43 million in revenue.  In September, the Budget was amended to increase its appropriations by $400,000 and to increase revenue by $1,001,606 for Groundwater Monitoring Program expenses and revenues.  The FY26 Amended Budget totals $43.61 million in expenses and $39.44 million in revenue.

 

Agency’s total actual revenue received between July 1, 2025, through December 31, 2025, was $16.74 million, which includes special assessments of $10.82 million, grant payments of $1.1 million, grazing lease & interest payment of $0.65 million and $1.27 million of Water Delivery and Service fee payments.   The total revenue received was 42% of FY26 revenue budget. 

 

Total actual expenditures during the reporting period were $22.68 million.  Of the total expenditure, $3.24 million was salaries and benefits, $12.51 million was contractor/professional services, $1.37 million was for SVWP bond payments and $1.83 million was for insurances.  The total expenditure through December 31, 2025 was 52% of FY26 budgeted expenditure of $43.61 million.   

 

Summary of Agency’s consolidated fund balance estimate for FY26 is as follows:

 

                                                                       Amended Budget       Year-To-Date Amount

    FY26 Beg. Fund Balance                      $22,918,135                         $22,918,135                        

    FY26 Revenues                                       39,437,673                           16,740,949

                FY26 Expenditures                                (43,605,541)                         (22,677,367)

                         FY26 Fund Balance (use)                                       ( 4,167,868)                       

    FY26 Est. Available Fund Balance     $18,749,873                          $16,981,718

 

 

OTHER AGENCY INVOLVEMENT:

None

 

FINANCING:

There is no financial impact for receiving this report.

 

At the meeting on September 16, 2025, the Agency Board of Supervisors approved a budget amendment of the FY26 Adopted Budget to increase its appropriations by $400,000 and to increase revenue by $199,070, funded by grant revenue and payment of $802,536, financed via a Master Agreement for Professional Services with the Salinas Valley Basin Groundwater Sustainability Agency.

 

Monthly and quarterly financial reports reflect budgetary changes resulting from the amendment starting October 1 Accounting Period 4.

 

 

Prepared by:                              Nan Kyung Kim, Finance Manager III, (831) 755-4860

 

Approved by:          _________________________________________________

                                Ara Azhderian, General Manager, (831) 755-4860                      

 

Attachments:

1. FY26 Financial Status Report through December 31, 2025