FY2026 · Q3 The Scupper Ledger

The Scupper Ledger: what a drainage and stormwater system costs, and who pays

Leave this page holding one figure with its period — a revenue requirement, a rate per billing unit, a reserve balance or a cost per property, and the fiscal year it belongs to — and one of three actions: set the rate, fund the reserve, or rule the entry off as decided.

This ledger follows the money side of drainage: what a system costs to build, to run and to replace, who pays for it, and how the figure is arrived at. Ten accounts define the objects. Seven postings are the procedures. Six entries are dated records of what was measured and where the sources disagree.

The clock here is the fiscal period. Every entry carries the period it belongs to and the date that period closes, and an entry whose figures move is marked recast while its address stays the same.

A stacked breakdown of a stormwater revenue requirement by line
Currency in millions for the period. The reserve is the line most often trimmed.
A bar chart of annual cost per paying property under four funding assumptions
Currency per year. The lower figure is not the cheaper option.
A range bar showing a replacement reserve balance of 2.4 million against a target
Currency in millions. The bands are years of annual replacement need.

The spine · FY2026 · Q3

periodstateentriesbalanceclosed
FY2026 · Q3open23 accounts postedbalance carried forwardcloses 2026-09-30
FY2026 · Q2closed11 accounts revised6.1 M carried forwardclosed 2026-06-30
FY2026 · Q1closed9 accounts revised5.4 M carried forwardclosed 2026-03-31
FY2025 · Q4closed14 accounts revised4.9 M carried forwardclosed 2025-12-31

Accounts and postings in the current period

folioaccountcabinetfigureentered
301fee funded against tax fundedEntries589 per property2026-09-02
302what a credit offsetsEntries14 % of the bill2026-08-19
303the reserve that was not thereEntries5.8 M gap2026-08-07
304two costs for one pipeEntries1.9 M against 2.6 M2026-07-23
305damage cost per property recastEntries74 k per property2026-07-09
306when a grant changes the rankingEntries1.6 M net local2026-06-25
201set a stormwater rate recastPostings0.18 per unit2026-09-16
202build a replacement reserve recastPostings3.0 M annual need2026-09-16
203grade a pipe network recastPostings10 km per year2026-09-16
204run a lifecycle cost model recastPostings2.77 M present value2026-09-16
205write an impact fee study recastPostings4,800 per unit2026-09-16
206read a budget to actualPostings200 k capital variance2026-09-16
207price a green roof creditPostings1,104 credit2026-09-16
101the stormwater utility fee recastAccounts7.3 M per year2026-09-16
102the impervious area charge recastAccounts0.18 per m²2026-09-16
103the stormwater credit recastAccounts1.9 M forgone2026-09-16
104the capital improvement plan recastAccounts13.1 M over six years2026-09-16
105the replacement reserve recastAccounts9.0 M target2026-09-16
106the asset condition grade recastAccounts2.1 M per year2026-09-16
107the level of service recastAccounts7.3 M per year2026-09-16
108the lifecycle cost recastAccounts5.4 M present value2026-09-16
109the benefit-cost ratio recastAccounts1.4 ratio2026-09-16
110the bond and its debt service recastAccounts737 k per year2026-09-16
001How we postFlyleaffour fields per figure2026-09-16
002Not enteredFlyleafeight refusals2026-09-16
003The flyleafFlyleaffour tests2026-09-16
004ErrataFlyleaffour fields per erratum2026-09-16
005DisclosureFlyleafnothing collected2026-09-16

How this ledger is kept

An entry is posted from documents that can be opened and read, and every figure on it carries four things: the amount with its unit, the fiscal period it belongs to, the document it was posted from, and the method that produced it. A figure missing any one of the four is not entered here. That is the whole posting rule and it is applied without exception.

Sources are deep links to specific documents with each document's own title as the link text, and every source states the sentence it supports. The ledger does not review products, does not sell anything, and does not enter figures it cannot source. What it refuses is listed on the not-entered sheet, with a reason per line.

ruled off Rule it off and stop when you have the figure, the period and the document. That is the whole job of the spine.

Documents posted to this account

  1. 01AWWA Stormwater Management Standard: a tool to support utility operationssupports the stormwater management standard the ledger's posting conventions follow
  2. 02M1 Principles of Water Rates, Fees, and Charges, Seventh Edition (sample)supports the rate-setting principles that the ledger's figures are read against
  3. 0310 Steps: To Developing Utility Ratessupports the step-by-step rate development method the posting rule is modelled on

Each line points at one specific document, with its own title as the link text. No line is a home page and no line is a search result.

posted by period document ruled off