In short
What this is
Water and sewer bills go into the city’s utility fund. Each year that fund moves money to the main fund. The audit lists the reason as “administrative overhead.”1
The golf course fund also sent $1 million to the main fund in fiscal 2025. The audit lists it as “City projects allocated to Golf Fund.”1
Year by year
| Fiscal year | Utility fund to main fund | Kind |
|---|---|---|
| 2023 | $1,350,000 | Actual2 |
| 2024 | $1,350,000 | Actual2 |
| 2025 | $1,500,000 | Actual21 |
| 2026 | $1,500,000 | Adopted budget2 |
| 2027 | $1,565,993 | Adopted budget2 |
The other side
- The main fund does work for the utility. The audit lists the payment as “administrative overhead.”1
- The amount has changed slowly. It was the same in 2023 and 2024.2
- What the sources do not show: how the city figured the amount, or which shared costs it covers.
Questions to ask
- How does the city work out the overhead amount each year?
- Which main-fund staff or services does the utility use?
- How does the city compare the overhead amount with the cost of those services?
Changes to this page
- Nov. 2, 2026: Rewrote the questions to ask so each is open, neutral and addressed to the public body.
- Nov. 2, 2026: Added an other-side section and questions to ask.
- Nov. 2, 2026: New page.
Footnotes
-
City of Leander, Texas, Annual Financial Report for fiscal 2025, Note 7, “Interfund Transfers,” p.52: General Fund transfer in from Utility Fund $1,500,000, purpose “Administrative Overhead”; from Golf Fund $1,000,000, purpose “City projects allocated to Golf Fund”; business-type transfers out total $(2,500,000). ↩ ↩2 ↩3 ↩4 ↩5 ↩6
-
City of Leander, adopted fiscal 2027 budget, General Fund revenues, page 8, account “4970 - Transfer In Utility Fund”: FY2023 actual $1,350,000; FY2024 actual $1,350,000; FY2025 actual $1,500,000; FY2026 adopted $1,500,000; FY2027 adopted $1,565,993. The “Transfers In” subtotal line on the same page shows $1,565,933 for FY2027. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7