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Report ID: 24-480b   
Type: Regular - Finance & Audit
Meeting Body: Board of Directors - Regular Meeting
Meeting Date: 4/23/2025 Final action: 4/23/2025
Recommended Action: Consider receiving a report on the Draft FY 2025-26 Operating and Capital Budgets. Staff Contact: Chris Andrichak, Chief Financial Officer
Attachments: 1. STAFF REPORT, 2. Att 1 Draft Operating Budget Table, 3. Att 2 Draft Capital budget table, 4. Att 3 Presentation, 5. Master Minute Order
TO: AC Transit Board of Directors
FROM: Kathleen Kelly, Interim General Manager/Chief Executive Officer
SUBJECT: Draft FY 2025-26 Operating and Capital Budgets

BRIEFING ITEM
AGENDA PLANNING REQUEST: ?

RECOMMENDED ACTION(S):

Title
Consider receiving a report on the Draft FY 2025-26 Operating and Capital Budgets.

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

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

Presenting a Draft Budget to the Board allows for an early picture of what the District's financial state will be for the coming fiscal year.

BUDGETARY/FISCAL IMPACT:

The Draft FY 2025-26 Operating Budget revenues total $567.1 million and expenses total $610.1 million, resulting in an operating deficit of $43.0 million. Staff recommends using District reserves to cover the operating deficit. These figures are outlined in Attachment 1.

The Draft FY 2025-26 Capital Budget includes projected maximum investment of $331.5 million, composed of $307.2 million in grant funds and $24.3 million in District Capital funds. The Draft Capital Budget is shown in Attachment 2. Because the Operating Budget projects a deficit, staff have changed how the District Capital funding is calculated for inclusion at the bottom of the Operating Budget table. Capital projects often take multiple years to complete, so the budget amounts are a commitment over the life of the project and actual spending of the projects in aggregate in a fiscal year is always going to be less than the budget. Since actual spending is what matters for the deficit and use of reserves, the amounts at the bottom of the Operating Budget Table are now best estimates of spending for a given fiscal year.

BACKGROUND/RATIONALE:

Overview

This staff report presents current best estimates regarding the District's revenues and expenses for the coming fiscal year budget and describes the steps which staff is tak...

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