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Report ID: 26-004   
Type: Regular - Finance & Audit
Meeting Body: Board of Directors - Regular Meeting
Meeting Date: 2/11/2026 Final action: 2/11/2026
Recommended Action: Consider receiving the FY 2025-26 Mid-Year Budget Review and Ridership Report. Staff Contact: Chris Andrichak, Chief Financial Officer
Attachments: 1. STAFF REPORT, 2. Att 1 Mid Year Table, 3. Att 2 Grant Applications & Awards, 4. Att 3 Ridership Report
TO: AC Transit Board of Directors
FROM: Salvador Llamas, General Manager/Chief Executive Officer
SUBJECT: FY 2025-26 Mid-Year Report

ACTION ITEM
AGENDA PLANNING REQUEST: ?

RECOMMENDED ACTION(S):

Title
Consider receiving the FY 2025-26 Mid-Year Budget Review and Ridership Report.

Staff Contact:
Chris Andrichak, Chief Financial Officer
Body
STRATEGIC IMPORTANCE:

Goal - Financial Stability and Resiliency
Initiative - Financial Efficiency and Revenue Maximization

Regular financial reporting and a review of ridership benefits staff and Board Members in assessing the condition of the District.

BUDGETARY/FISCAL IMPACT:

There are no budgetary or fiscal impacts with this report.

BACKGROUND/RATIONALE:

For this Mid-Year, staff recommends no adjustments to the operating or capital budgets. Because the District is currently running a deficit, no additional spending will be added to the budget.

The Mid-Year District financials reflect a $15.7 million deficit before accounting for District Capital spending of $1.8 million. The budget for the fiscal year includes $41.5 million in reserves, with 50% or $20.8 million budgeted to be used in the first half of the fiscal year. The District's cash flow is sufficient to delay the use of reserves until the second half of the year. Continuing to defer use of reserves allows the District to continue to generate interest income on the remaining balance. If the $20.8 million reserve allocation had been utilized in the first half, the operating budget would have realized a $4.8 million surplus.

Reference Attachment 1 for an overview of operating revenues and expenses.

Operating Revenues

Total year-to-date revenues of $279.3 million are $23.8 million (-7.9%) below the $303.1 million budget for FY 2025-26. Revenues from operations are slightly above budget by $4.6 million (15.9%) for the current fiscal year as well as above prior fiscal year by $4.5 million (15.4%) mostly due to the addition of a large EasyPass...

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