ENTERPRISE FUNDS
Enterprise Funds are used to account for operations
that are financed and operated in a similar manner
as a private business enterprises, where the intent is
that the costs of providing goods or services to the
general public on a continuing basis be financed or
recovered primarily through user charges.
WATER
FUNDS
CITY OF COTATI
ENTERPRISE WATER FUNDS
‐ With Rate Adjustment ‐
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
FUND 401 - WATER OPERATING
OPERATING REVENUES
Charges for Services
Sale of Water ‐ Usage 921,62 $ 4 $ 1,056,377 $ 1,181,243 $ 1,180,000 $ 1,105,000 $ 1,165,000 Sale of Water ‐ Fixed 754,289 809,815 865,72 4 800,000 840,000 860,000 Customer Fees 52,390 43,527 45,416 40,080 38,000 29,300 Other Reimbursements 475 300 110 ‐ 110 ‐
Special Assessment Backflow 2,082 2,481 202 1,000 12,317 10,000 Charges for Services 1,730,861 1,912,500 2,092,695 2,021,080 1,995,427 2,064,300 Other Revenues 483 278 35,257 ‐ 3,000 ‐
Total Operating Revenues 1,731,344 1,912,778 2,127,952 2,021,080 1,998,427 2,064,300 OPERATING EXPENSES
Water Operations
Personnel Services 517,657 686,225 762,892 750,343 1,732,755 687,365 Services and Supplies 486,07 0 510,954 628,818 629,102 590,227 661,080 Purchased Water 454,827 475,192 602,082 517,937 515,00 0 546,000 Total Operating Expenses 1,458,554 1,672,370 1,993,792 1,897,382 2,837,982 1,894,445 NET OPERATING SURPLUS 272,790 240,407 134,160 123,698 (839,555) 169,855 OTHER SOURCES
Grants from Other Agencies ‐ ‐ 194 ‐ ‐ ‐
Loan from General Fund ‐ ‐ ‐ ‐ 989,900
Loan From Sewer ‐ ‐ ‐ ‐ ‐ ‐
Interest Earnings 23,027 16,628 8,982 5,000 10,000 5,000 Total Other Sources 23,027 16,628 9,176 5,000 999,900 5,000 OTHER USES
Capital Improvements ‐ ‐ ‐ ‐
Debt Service ‐ General Fund (101)
Principal ‐ ‐ ‐ ‐ (27,399) (55,487)
Interest ‐ ‐ ‐ ‐ (12,374) (23,716)
Debt Service ‐ Sewer Capital Fund (405)
Principal (87,500) (91,036) (288,483) (94,966) (94,966) (550,059) Interest (17,016) (13,434) (11,309) (9,503) (9,503) (2,161) Total Other Uses (104,516) (104,469) (299,792) (104,469) (144,242) (631,422) Net Other Sources/(Uses) (81,489) (87,841) (290,616) (99,469) 855,658 (626,422) NET OTHER ADJUSTMENTS/TRANSFERS
Water Recycling ‐ ‐ ‐ ‐ ‐ ‐
Sewer Capital Fund ‐ ‐ ‐ ‐ ‐ ‐
Water Capital Fund ‐ ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ ‐ ‐ ‐
NET SURPLUS/(DEFICIT) 191,301 152,566 (156,456) 24,229 16,103 (456,567) BEGINNING FUND BALANCE 967,562 1,158,863 1,311,429 1,391,818 1,154,973 1,171,076 ENDING BALANCE 1,158,863 1,311,429 1,154,973 1,416,047 1,171,076 714,509 OPERATING RESERVE (33% PER POLICY) 481,323 551,882 657,951 626,136 936,534 625,167 GENERAL RESERVE 677,540 759,547 497,021 789,911 234,542 89,342 TOTAL RESERVE 1,158,863 1,311,429 1,154,973 1,416,047 1,171,076 714,509
DESCRIPTION
CITY OF COTATI
ENTERPRISE WATER FUNDS
‐ With Rate Adjustment ‐
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
DESCRIPTION
FUND 402 - WATER CAPITAL
OPERATING REVENUES
Charges for Services
Collection System ‐ $ $ 1,750 $ ‐ $ ‐ $ ‐ $ ‐ Meter 523 12,645 15,588 1,700 3,500 ‐
Fire Sprinklers ‐ ‐ ‐ ‐ ‐
Other Revenue 1,878 ‐ ‐ 350 ‐
Charges for Services 2,401 14,395 15,588 1,700 3,850 ‐ Connection Fees 5,671 210,395 71,059 ‐ 248,461 5,000 Total Operating Revenues 8,072 224,790 86,647 1,700 252,311 5,000 OPERATING EXPENSES
Water Capital
Engineering Fee ‐ ‐ ‐ ‐ ‐
Other Contract Services ‐ ‐ ‐ ‐ ‐
Water Capital
Other Expenses ‐ ‐ ‐ ‐ ‐
Total Operating Expenses ‐ ‐ ‐ ‐ ‐ ‐
NET OPERATING SURPLUS 8,072 224,79 0 86,647 1,700 252,311 5,000 OTHER SOURCES
Interest Earnings 14,541 9,765 6,085 5,000 5,000 5,000 Total Other Sources 14,541 9,765 6,085 5,000 5,000 5,000 OTHER USES
Equipment ‐ (12,150) (13,439) ‐ ‐ (15,000) Capital Improvements
Scada System ‐ ‐ ‐ (100,000) (100,000) (150,000) SCEIF AMR METER ‐ ‐ ‐ ‐ ‐ ‐
St. Josephs Water Main (173,139) ‐ ‐ ‐ ‐ ‐ P‐1: Portal, Mercantile, Aaron Replacement ‐ ‐ ‐ ‐ ‐ (608,900) Well 1A ‐ ‐ ‐ (115,000) (115,000) ‐ Total Other Uses (173,139) (12,150) (13,439) (215,000) (215,000) (773,900) Net Other Sources/(Uses) (158,598) (2,385) (7,354) (210,000) (210,000) (768,900) NET OTHER ADJUSTMENTS/TRANSFERS
Exp. Reimb. Fund 605 ‐ ‐ ‐ ‐ ‐ ‐
Water Operating Fund 401 ‐ ‐ ‐ 173,500 ‐ ‐ Sewer Capital Fund 405 ‐ ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ 173,500 ‐ ‐
NET SURPLUS/(DEFICIT) (150,525) 222,405 79,293 (34,800) 42,311 (763,900) BEGINNING FUND BALANCE 664,662 514,137 736,541 734,441 815,834 858,146 ENDING BALANCE 514,137 736,541 815,834 699,641 858,146 94,246 CITY OF COTATI
ENTERPRISE WATER FUNDS
‐ With Rate Adjustment ‐
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
DESCRIPTION
FUND 403 - WATER RECYCLE
OPERATING REVENUES
Charges for Services ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ Investment Earnings ‐ ‐ ‐ ‐ Other Revenues ‐ ‐ ‐ ‐ Total Operating Revenues ‐ ‐ ‐ ‐ OPERATING EXPENSES
Water Recycle
Special Engineering Services ‐ ‐ ‐ ‐ Water Recycle ‐ ‐ ‐ ‐ Other Expenses ‐ ‐ ‐ ‐ Total Operating Expenses ‐ ‐ ‐ ‐ NET OPERATING SURPLUS ‐ ‐ ‐ ‐ OTHER SOURCES
Interest Earnings ‐ ‐ ‐ ‐ Total Other Sources ‐ ‐ ‐ ‐ OTHER USES
Equipment ‐ ‐ ‐ ‐ Capital Improvements ‐ ‐ ‐ ‐ Special Capital Projects ‐ ‐ ‐ ‐ Total Other Uses ‐ ‐ ‐ ‐ Net Other Sources/(Uses) ‐ ‐ ‐ ‐ NET OTHER ADJUSTMENTS/TRANSFERS
Water Operating Fund 401 ‐ ‐ ‐ ‐ Net All Transfers ‐ ‐ ‐ ‐ NET SURPLUS/(DEFICIT) ‐ ‐ ‐ ‐ BEGINNING FUND BALANCE ‐ ‐ ‐ ‐ ENDING BALANCE ‐ ‐ ‐ ‐ ‐
ENTERPRISE FUNDS
OPERATING EXPENSE DETAIL
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
FUND 401 - WATER OPERATING EXPENSES
PERSONNEL SERVICES
Salaries $ 374,986 $ 400,350 $ 378,610 $ 417,180 $ 387,350 $ 398,305 Benefits 108,404 269,256 368,880 332,270 328,445 260,565 Payouts/Compensated Absences 34,267 16,618 15,402 18,160 27,060 28,495 PERS UAL ADP ‐ ‐ ‐ ‐ 989,900 ‐
TOTAL PERSONNEL SERVICES 517,657 686,225 762,892 767,610 1,732,755 687,365 SERVICES AND SUPPLIES
CONTRACT SERVICES ‐ ALLOCATED 48,598 72,065 78,167 83,924 83,924 74,279 CONTRACT SERVICES ‐ NON‐ALLOCATED
Professional Services ‐ 9,024 25,265 5,000 5,000 22,000 Technology and Data Management 5,968 34,878 43,699 45,640 45,640 45,640 Legal & General Council 2,394 ‐ 7,207 ‐ ‐ ‐
Special Project Consultants ‐ ‐ ‐ 30,000 30,000 ‐
General Services 10,817 24,624 21,444 26,076 26,076 28,684 Total Contract Services 67,776 140,590 175,782 190,640 190,640 170,603 MATERIALS AND SUPPLIES 12,717 48,297 13,875 22,000 22,000 22,000 UTILITIES 66,514 91,127 97,990 101,580 101,580 76,500
INSURANCE 60,047 45,640 52,623 61,267 61,267 91,771
REPAIRS AND MAINTENANCE 61,624 41,018 77,023 74,500 74,500 152,750 OTHER EXPENSES 161,759 82,819 168,363 80,960 80,960 88,176 FISCAL FEES 19 21 (4,357) 30 30 30
DEBT SERVICE ‐ ‐ ‐ ‐ ‐ ‐
OTHER WATER PROGRAMS 55,614 61,441 47,518 59,250 59,250 59,250 TOTAL SERVICES AND SUPPLIES 486,070 510,954 628,818 590,227 590,227 661,080 AQUEDUCT PURCHASED WATER 454,827 475,192 602,082 686,000 515,000 546,000 TOTAL WATER OPERATING EXPENSES $ 1,458,554 $ 1,672,370 $ 1,993,792 $ 2,043,837 $ 2,837,982 $ 1,894,445 $ 0.18 $ ‐ $ (714,431) $ 796,468
$ (1,993,792)
DESCRIPTION
Salaries
$398,305
21%
Benefits
$260,565
14%
Contract Services Allocated
$74,279
4%
Contract Services Non‐Allocated
$96,324
5% Repairs and Maintenance
$152,750
8%
Utilities
$76,500
4%
Other Expenses
$88,206
4%
Other Water Programs
$59,250
3%
Aqueduct Purchased Water
$546,000
29%
Insurance
$91,771
5%
Balances less than $50K
$50,495
3%
Water Allocation of Expenses
$‐ $100 $200 $300 $400 $500 $600 $700
Salaries
Benefits
Contract Services Allocated
Contract Services Non‐Allocated
Repairs and Maintenance
Utilities
Other Expenses
Other Water Programs
Aqueduct Purchased Water
Insurance
Balances less than $50K
Thousands
Proposed 22/23
Adopted Budget 21/22
CITY OF COTATI
ENTERPRISE WATER FUNDS
‐ Without Rate Adjustment ‐
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
FUND 401 - WATER OPERATING
OPERATING REVENUES
Charges for Services
Sale of Water ‐ Usage 921,62 $ 4 $ 1,056,377 $ 1,181,243 $ 1,180,000 $ 1,105,000 $ 1,165,000 Sale of Water ‐ Fixed 754,289 809,815 865,72 4 800,000 840,000 860,000 Customer Fees 52,390 43,527 45,416 40,080 38,000 29,300 Other Reimbursements* 475 300 110 ‐ 110 122,000 Special Assessment Backflow 2,082 2,481 202 1,000 12,317 10,000 Charges for Services 1,730,861 1,912,500 2,092,695 2,021,080 1,995,427 2,186,300 Other Revenues 483 278 35,257 ‐ 3,000 ‐
Total Operating Revenues 1,731,344 1,912,778 2,127,952 2,021,080 1,998,427 2,186,300 OPERATING EXPENSES
Water Operations
Personnel Services 517,657 686,225 762,892 750,343 1,732,755 687,365 Services and Supplies 486,07 0 510,954 628,818 629,102 590,227 661,080 Purchased Water 454,827 475,192 602,082 517,937 515,00 0 546,000 Total Operating Expenses 1,458,554 1,672,370 1,993,792 1,897,382 2,837,982 1,894,445 NET OPERATING SURPLUS 272,790 240,407 134,160 123,698 (839,555) 291,855 OTHER SOURCES
Grants from Other Agencies ‐ ‐ 194 ‐ ‐ ‐
Loan from General Fund ‐ ‐ ‐ ‐ 989,900
Loan From Sewer ‐ ‐ ‐ ‐ ‐ ‐
Interest Earnings 23,027 16,628 8,982 5,000 10,000 5,000 Total Other Sources 23,027 16,628 9,176 5,000 999,900 5,000 OTHER USES
Capital Improvements ‐ ‐ ‐ ‐
Debt Service ‐ General Fund (101)
Principal ‐ ‐ ‐ ‐ (27,399) (55,487)
Interest ‐ ‐ ‐ ‐ (12,374) (23,716)
Debt Service ‐ Sewer Capital Fund (405)
Principal (87,500) (91,036) (288,483) (94,966) (94,966) (550,059) Interest (17,016) (13,434) (11,309) (9,503) (9,503) (2,161) Total Other Uses (104,516) (104,469) (299,792) (104,469) (144,242) (631,422) Net Other Sources/(Uses) (81,489) (87,841) (290,616) (99,469) 855,658 (626,422) NET OTHER ADJUSTMENTS/TRANSFERS
Water Recycling ‐ ‐ ‐ ‐ ‐ ‐
Sewer Capital Fund ‐ ‐ ‐ ‐ ‐ ‐
Water Capital Fund ‐ ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ ‐ ‐ ‐
NET SURPLUS/(DEFICIT) 191,301 152,566 (156,456) 24,229 16,103 (334,567) BEGINNING FUND BALANCE 967,562 1,158,863 1,311,429 1,391,818 1,154,973 1,171,076 ENDING BALANCE 1,158,863 1,311,429 1,154,973 1,416,047 1,171,076 836,509 OPERATING RESERVE (33% PER POLICY) 481,323 551,882 657,951 626,136 936,534 625,167 GENERAL RESERVE 677,540 759,547 497,021 789,911 234,542 211,342 TOTAL RESERVE 1,158,863 1,311,429 1,154,973 1,416,047 1,171,076 836,509 NOTE: * 2022/23 Expected Rate Impact
DESCRIPTION
SEWER FUNDS
CITY OF COTATI
SEWER COMBINED REPORTING
FUNDS 404‐405
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
REVENUES
Charges for Services $ 2,482,811 2,323,233 $ 2,569,085 $ 2,721,850 $ 2,783,560 $ 3,062,000 $ Connection Fees 51,600 703,084 18,100 200,330 179,823 86,567 Connection Fee ‐ Subregional ‐ ‐ 1 ‐ ‐ ‐
Special Assessment Fee 640 ‐ ‐ ‐ ‐ ‐
Debt Proceeds 104,469 104,516 299,792 104,469 144,242 631,422 Other Reimbursements ‐ ‐ ‐ ‐ ‐ ‐
Other Revenues ‐ 19,250 73,500 ‐ 1,000 ‐
Total Revenues 2,479,988 3,309,614 3,122,200 2,844,419 3,129,131 3,779,989 OPERATING EXPENSES
Operations Fund 404 940,792 750,897 935,537 1,067,207 2,016,852 1,073,420 Wastewater Treatment
Operations 885,435 939,697 1,142,028 1,170,420 1,320,570 1,485,000 Capital‐Subregional 826,034 857,099 863,922 867,555 894,936 889,000 Total Expenses 2,516,628 2,683,326 2,941,487 3,105,182 4,232,358 3,447,420 NET OPERATING SURPLUS (36,640) 626,288 180,714 (260,763) (1,103,227) 332,569 NET OTHER SOURCES /(USES) (3,427,595) 17,013 (733,361) (280,997) 751,625 (1,388,693) NET TRANSFERS ‐ ‐ ‐ ‐ ‐ ‐
NET SURPLUS/(DEFICIT) (3,464,235) 643,301 (552,648) (541,760) (351,602) (1,056,124) BEGINNING FUND BALANCE 6,669,331 3,205,096 3,848,397 3,390,029 3,295,749 2,944,147 ENDING BALANCE 3,205,096 3,848,397 3,295,749 2,848,269 2,944,147 1,888,023
DESCRIPTION
CITY OF COTATI
ENTERPRISE SEWER FUNDS
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
FUND 404 - SEWER OPERATING
OPERATING REVENUES
Charges for Services
Usage 1,207,49 $ 4 $ 1,188,382 $ 1,284,295 $ 1,361,850 $ 1,382,000 $ 1,394,000 Base 1,115,739 1,204,829 1,284,789 1,360,00 0 1,401,000 1,423,000 Reimbursements ‐ 88,886 ‐ ‐ ‐ ‐
Special Assessment* ‐ 714 ‐ ‐ 560 245,000 Total Charges for Services 2,323,23 3 2,482,811 2,569,085 2,721,850 2,783,560 3,062,000 Special Assessment ‐ Sewer 640 ‐ ‐ ‐ ‐
Other Revenues ‐ 19,250 73,500 ‐ ‐ ‐
Total Operating Revenues 2,323,873 2,502,061 2,642,585 2,721,850 2,783,560 3,062,000 OPERATING EXPENSES
Sewer Operations
Personnel Services 526,58 4 634,220 629,715 719,180 1,661,500 683,855 Services and Supplies 224,313 306,572 305,822 348,027 355,352 389,565 Sewer Operations 750,897 940,792 935,537 1,067,207 2,016,852 1,073,420 Wastewater Treatment
Capital ‐ Subreg Debt Service 826,03 4 857,099 863,922 867,555 894,936 889,000 Operations 939,697 885,435 1,142,02 8 1,170,420 1,320,570 1,485,000 Total Operating Expenses 2,516,62 8 2,683,326 2,941,487 3,105,182 4,232,358 3,447,420 NET OPERATING SURPLUS/(DEFICIT) (181,265) (192,755) (298,902) (383,332) (1,448,798) (385,420) OTHER SOURCES
1,000,000
‐ ‐ ‐ ‐ 948,220 ‐
‐ 48,772 ‐ ‐ ‐ ‐
63,019 51,931 25,059 5,000 5,000 5,000
Loan from Incluisionary Housing (216)**
Loan from General Fund (101)
Loan from Sewer Capital (Fund 405)
Interest Earnings
Total Other Sources 1,063,019 100,703 25,059 5,000 953,220 5,000 OTHER USES
Equipment ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ General Fund (101)
Principal ‐ ‐ ‐ ‐ (26,245) (53,479)
Interest ‐ ‐ ‐ ‐ (11,853) (22,717)
Debt Service ‐ Inclusionary Housing (Fund 216)
Principal ‐ (31,437) (58,539) (40,429) (40,429) (40,429) Interest ‐ ‐ (8,959) (27,068) (27,068) (27,068) Total Other Uses ‐ (31,437) (67,498) (67,497) (105,595) (143,693) Net Other Sources/(Uses) 1,063,019 69,266 (42,439) 847,62 (62,497) 5 (138,693) NET OTHER ADJUSTMENTS/TRANSFERS
Sewer Capital Fund 405 ‐ ‐ ‐ ‐ 45,700 41,500
Compensated Absences ‐ ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ 45,700 41,500
NET SURPLUS/(DEFICIT) 870,26 4 (111,999) (341,340) (445,829) (555,473) (482,613) BEGINNING FUND BALANCE 2,396,662 3,266,926 3,154,926 1,970,050 2,813,586 2,258,113 ENDING BALANCE 3,266,926 3,154,926 2,813,586 1,524,221 2,258,113 1,775,500 OPERATING RESERVE (33% PER POLICY) 885,498 830,487 970,691 1,024,71 0 1,083,766 1,137,649 GENERAL RESERVE 2,436,439 2,269,429 1,842,895 499,511 1,174,347 637,851 TOTAL RESERVE 3,266,926 3,154,926 2,813,586 1,524,221 2,258,113 1,775,500 NOTE: * 2022/23 Expected Rate Impact
** Excluded in prior year budget study session.
DESCRIPTION
‐ With Rate Adjustment ‐
CITY OF COTATI
ENTERPRISE SEWER FUNDS
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
DESCRIPTION
FUND 405 - SEWER CAPITAL
OPERATING REVENUES
Charges for Services
Collection System 36,567 $ 36,567 $ 36,567 $ 15,100 $ 36,560 $ 36,567 $ Sewer Connection Fees 11,532 666,517 143,256 ‐ 163,770 50,000 Sewer Application Fees ‐ ‐ ‐ ‐ ‐ ‐
Other Reimbursements 3,501 ‐ ‐ 3,000 ‐ ‐
Total Operating Revenues 51,600 703,084 179,823 18,100 200,330 86,567 OPERATING EXPENSES
Wastewater Treatment
Contract Services ‐ ‐ ‐ ‐ ‐ ‐
Capital ‐ ‐ ‐ ‐ ‐ ‐
Total Operating Expenses ‐ ‐ ‐ ‐ ‐ ‐
NET OPERATING SURPLUS 51,600 703,084 179,823 18,100 200,33 0 86,567 OTHER SOURCES
Loan Payments – from General Fund ‐ ‐ ‐ ‐ ‐ ‐
Loan Payments – from Water Op. Fund 104,516 104,469 299,792 104,469 144,242 631,422 Interest Earnings 56,414 18,723 11,309 ‐ 1,000 ‐
Total Other Sources 160,930 123,193 311,101 104,469 145,242 631,422 OTHER USES
Equipment ‐ ‐ (8,915) (22,500) ‐ ‐
Capital Improvements
Water Road Replacement ‐ ‐ ‐ ‐ ‐ (1,100,000)
William/Olaf Sewer Replacement ‐ (68,267) (609,702) ‐ ‐ ‐ SCADA Phase 2 (22,105) ‐ ‐ (100,000) ‐ (150,000) St. Joseph Way Main Replacement ‐ ‐ ‐ ‐ ‐ ‐
Manhole Lateral Repair/Improvement ‐ ‐ (83,615) (96,000) (96,000) ‐ P1 Pipeline/Laguna Sewer Bypass (4,524,924) (2,709) ‐ ‐ ‐ Total Other Uses (4,547,029) (70,976) (702,232) (218,500) (96,000) (1,250,000) Net Other Sources/(Uses) (4,386,099) 52,216 (391,131) (114,031) 49,242 (618,578) NET OTHER ADJUSTMENTS/TRANSFERS
Water Loan ‐ ‐ ‐ ‐ ‐ ‐
Sewer Operating ‐ ‐ ‐ ‐ (45,700) (41,500) Sewer's Cost Portion ‐ AMI ‐ ‐ ‐ ‐ ‐
Water Operating Fund 401 ‐ ‐ ‐ ‐ ‐
Exp. Reimb. Fund 605 ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ ‐ (45,700) (41,500) NET SURPLUS/(DEFICIT) (4,334,499) 755,300 (211,308) (95,931) 203,871 (573,511) BEGINNING FUND BALANCE 4,272,669 (61,830) 693,470 613,458 482,162 686,033 ENDING BALANCE (61,830) 693,470 482,162 517,527 686,033 112,523 ‐ With Rate Adjustment ‐
ENTERPRISE FUNDS
OPERATING EXPENSE DETAIL
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED DESCRIPTION FUND 404 - SEWER OPERATING EXPENSES
PERSONNEL SERVICES
Salaries $ 362,928 $ 381,807 $ 361,330 $ 445,970 $ 438,370 $ 454,435 Benefits 130,026 236,404 253,344 255,940 248,170 201,860 Payouts/Compensated Absences 33,629 16,009 15,041 17,270 26,740 27,560 PERS UAL ADP ‐ ‐ ‐ ‐ 948,220 ‐
TOTAL PERSONNEL SERVICES 526,584 634,220 629,715 719,180 1,661,500 683,855 SERVICES AND SUPPLIES
CONTRACT SERVICES ‐ ALLOCATED 48,515 46,057 63,517 78,424 77,489 88,432 CONTRACT SERVICES ‐ NON‐ALLOCATED
Professional Services 8,172 12,460 781 7,500 7,500 7,500 Technology and Data Management 3,030 12,149 15,522 12,500 12,500 12,500 Legal & General Council 5,261 13,116 ‐ ‐ 350 ‐
Special Project Consultants ‐ ‐ ‐ 29,000 29,000 19,000
General Services 1,534 12,575 1,819 10,000 10,000 10,000 Total Contract Services 66,512 96,357 81,640 137,424 136,839 137,432 MATERIALS AND SUPPLIES 6,648 6,089 11,700 7,000 13,000 7,000 UTILITIES 12,084 13,207 15,407 15,450 16,750 14,850
INSURANCE 37,520 49,776 57,740 57,740 89,879
REPAIRS AND MAINTENANCE 19,462 45,878 48,152 45,300 45,300 45,000 OTHER EXPENSES 119,595 107,516 99,002 85,113 85,113 95,404 FISCAL FEES 5 6 146 ‐ 610 ‐
DEBT SERVICE 4 ‐ ‐ ‐ ‐ ‐
OTHER SEWER PROGRAMS ‐ ‐ ‐ ‐ ‐ ‐
TOTAL SERVICES AND SUPPLIES 224,313 306,572 305,822 348,027 355,352 389,565
WASTE WATER TREATMENT
Capital ‐ Subreg Debt Service 826,034 857,099 863,922 867,555 894,936 889,000 Operations 939,697 885,435 1,142,028 1,170,420 1,320,570 1,485,000 TOTAL SEWER OPERATING EXPENSES $ 2,516,628 $ 2,683,326 $ 2,941,487 $ 3,105,182 $ 4,232,358 $ 3,447,420 Salaries
$454,435
13%
Benefits
$201,860
6%
Contract Services Allocated
$88,432
2%
Contract Services Non‐Allocated
$49,000
1%
Other Expenses
$95,404
3%
Insurance
$89,879
3%
Waste Water Treatment
$2,374,000
69%
Other Balances less than $50K
$94,410
3%
Sewer Allocation of Expenses
$‐ $500 $1,000 $1,500 $2,000 $2,500
Salaries
Benefits
Contract Services Allocated
Contract Services Non‐Allocated
Other Expenses
Insurance
Waste Water Treatment
Other Balances less than $50K
Thousands
Proposed 22/23
Adopted Budget 21/22
CITY OF COTATI
ENTERPRISE SEWER FUNDS
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
FUND 404 - SEWER OPERATING
OPERATING REVENUES
Charges for Services
Usage 1,207,49 $ 4 $ 1,188,382 $ 1,284,295 $ 1,361,850 $ 1,382,000 $ 1,394,000 Base 1,115,739 1,204,829 1,284,789 1,360,00 0 1,401,000 1,423,000 Reimbursements ‐ 88,886 ‐ ‐ ‐ ‐
Special Assessment* ‐ 714 ‐ ‐ 560 245,000 Total Charges for Services 2,323,233 2,482,811 2,569,085 2,721,850 2,783,560 3,062,000 Special Assessment ‐ Sewer 640 ‐ ‐ ‐ ‐
Other Revenues ‐ 19,250 73,500 ‐ ‐ ‐
Total Operating Revenues 2,323,873 2,502,061 2,642,585 2,721,850 2,783,560 3,062,000 OPERATING EXPENSES
Sewer Operations
Personnel Services 526,58 4 634,220 629,715 719,180 1,661,500 683,855 Services and Supplies 224,313 306,572 305,822 348,027 355,352 389,565 Sewer Operations 750,897 940,792 935,537 1,067,207 2,016,852 1,073,420 Wastewater Treatment
Capital ‐ Subreg Debt Service 826,03 4 857,099 863,922 867,555 894,936 889,000 Operations 939,697 885,435 1,142,02 8 1,170,420 1,320,570 1,485,000 Total Operating Expenses 2,516,628 2,683,326 2,941,487 3,105,182 4,232,358 3,447,420 NET OPERATING SURPLUS/(DEFICIT) (181,265) (192,755) (298,902) (383,332) (1,448,798) (385,420) OTHER SOURCES
1,000,000
‐ ‐ ‐ ‐ 948,220 ‐
‐ 48,772 ‐ ‐ ‐ ‐
63,019 51,931 25,059 5,000 5,000 5,000
Loan from Incluisionary Housing (216)**
Loan from General Fund (101)
Loan from Sewer Capital (Fund 405)
Interest Earnings
Total Other Sources 1,063,019 100,703 25,059 5,000 953,220 5,000 OTHER USES
Equipment ‐ ‐ ‐ ‐ ‐ ‐
Debt Service ‐ General Fund (101)
Principal ‐ ‐ ‐ ‐ (26,245) (53,479)
Interest ‐ ‐ ‐ ‐ (11,853) (22,717)
Debt Service ‐ Inclusionary Housing (Fund 216)
Principal ‐ (31,437) (58,539) (40,429) (40,429) (40,429) Interest ‐ ‐ (8,959) (27,068) (27,068) (27,068) Total Other Uses ‐ (31,437) (67,498) (67,497) (105,595) (143,693) Net Other Sources/(Uses) 1,063,019 69,266 (42,439) (62,497) 847,625 (138,693) NET OTHER ADJUSTMENTS/TRANSFERS
Sewer Capital Fund 405 ‐ ‐ ‐ ‐ 45,700 41,500
Compensated Absences ‐ ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ 45,700 41,500
NET SURPLUS/(DEFICIT) 870,264 (111,999) (341,340) (445,829) (555,473) (482,613) BEGINNING FUND BALANCE 2,396,662 3,266,926 3,154,926 1,970,050 2,813,586 2,258,113 ENDING BALANCE 3,266,926 3,154,926 2,813,586 1,524,221 2,258,113 1,775,500 OPERATING RESERVE (33% PER POLICY) 885,498 830,487 970,691 1,024,71 0 1,083,766 1,137,649 GENERAL RESERVE 2,436,439 2,269,429 1,842,895 499,511 1,174,347 637,851 TOTAL RESERVE 3,266,926 3,154,926 2,813,586 1,524,221 2,258,113 1,775,500
DESCRIPTION
‐ Without Rate Adjustment ‐
NOTE: * 2022/23 Expected Rate Impact
** Excluded in prior year budget study session.
CITY OF COTATI
ENTERPRISE SEWER FUNDS
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
DESCRIPTION
FUND 405 - SEWER CAPITAL
OPERATING REVENUES
Charges for Services
Collection System 36,567 $ 36,567 $ 36,567 $ 15,100 $ 36,560 $ 36,567 $ Sewer Connection Fees 11,532 666,517 143,256 ‐ 163,770 50,000 Sewer Application Fees ‐ ‐ ‐ ‐ ‐ ‐
Other Reimbursements 3,501 ‐ ‐ 3,000 ‐ ‐
Total Operating Revenues 51,600 703,084 179,823 18,100 200,330 86,567 OPERATING EXPENSES
Wastewater Treatment
Contract Services ‐ ‐ ‐ ‐ ‐ ‐
Capital ‐ ‐ ‐ ‐ ‐ ‐
Total Operating Expenses ‐ ‐ ‐ ‐ ‐ ‐
NET OPERATING SURPLUS 51,600 703,084 179,823 18,100 200,33 0 86,567 OTHER SOURCES
Loan Payments – from General Fund ‐ ‐ ‐ ‐ ‐ ‐
Loan Payments – from Water Op. Fund 104,516 104,469 299,792 104,469 144,242 631,422 Interest Earnings 56,414 18,723 11,309 ‐ 1,000 ‐
Total Other Sources 160,930 123,193 311,101 104,469 145,242 631,422 OTHER USES
Equipment ‐ ‐ (8,915) (22,500) ‐ ‐
Capital Improvements
Water Road Replacement ‐ ‐ ‐ ‐ ‐ (1,100,000)
William/Olaf Sewer Replacement ‐ (68,267) (609,702) ‐ ‐ ‐ SCADA Phase 2 (22,105) ‐ ‐ (100,000) ‐ (150,000) St. Joseph Way Main Replacement ‐ ‐ ‐ ‐ ‐ ‐
Manhole Lateral Repair/Improvement ‐ ‐ (83,615) (96,000) (96,000) ‐ P1 Pipeline/Laguna Sewer Bypass (4,524,924) (2,709) ‐ ‐ ‐ Total Other Uses (4,547,029) (70,976) (702,232) (218,500) (96,000) (1,250,000) Net Other Sources/(Uses) (4,386,099) 52,216 (391,131) (114,031) 49,242 (618,578) NET OTHER ADJUSTMENTS/TRANSFERS
Water Loan ‐ ‐ ‐ ‐ ‐ ‐
Sewer Operating ‐ ‐ ‐ ‐ (45,700) (41,500) Sewer's Cost Portion ‐ AMI ‐ ‐ ‐ ‐ ‐
Water Operating Fund 401 ‐ ‐ ‐ ‐ ‐
Exp. Reimb. Fund 605 ‐ ‐ ‐ ‐ ‐
Net All Transfers ‐ ‐ ‐ ‐ (45,700) (41,500) NET SURPLUS/(DEFICIT) (4,334,499) 755,300 (211,308) (95,931) 203,871 (573,511) BEGINNING FUND BALANCE 4,272,669 (61,830) 693,470 613,458 482,162 686,033 ENDING BALANCE (61,830) 693,470 482,162 517,527 686,033 112,523 ‐ Without Rate Adjustment ‐
INTERNAL
SERVICE FUNDS
An internal service fund is any fund that is used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the
governmental unit, or to other governmental units, on a cost reimbursement basis.
Currently the City utilizes a Vehicle Replacement Fund and a Compensated Absences Fund for these purposes.
Vehicle Replacement
◦
◦
CITY OF COTATI
INTERNAL SERVICE FUNDS
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21 FY 21-22
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
FUND 501 - VEHICLE MAINTENANCE AND REPLACEMENT
REVENUES
Vehicle Use Fees From General Fund ‐ $ $ 164,193 $ 156,775 $ 225,000 $ 154,000 $ 225,000 Vehicle Use Fees From Water ‐ 19,073 57,500 72,500 25,000 72,500 Vehicle Use Fees From Sewer ‐ 19,073 25,000 34,500 25,000 34,500 Vehicle Use Fees From Other Fund ‐ 5,000 5,000 5,000 5,000 5,000 Interest 2,306 1,375 4,674 ‐ 1,500 ‐
Total Revenue 2,306 208,714 248,949 337,000 210,500 337,000
EXPENSES
Repairs and Maintenance ‐ 9,092 2,775 35,000 20,000 35,000 Replacement 41,985 160,017 92,496 302,00 0 187,000 361,000 Total Expenses 41,985 169,109 95,271 337,00 0 207,000 396,000
TRANSFERS
Transfers In ‐ General Fund 101 ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
NET FUND SURPLUS (39,679) 39,604 153,678 ‐ 3,500 (59,000) BEGINNING FUND BALANCE 157,094 117,415 157,019 123,111 310,698 314,198 ENDING BALANCE $ 117,415 $ 157,019 $ 310,698 $ 123,111 $ 314,198 $ 255,198
DESCRIPTION
COMPENSATED
ABSENCES
FUND
Designed to maintain the
government wide
compensated absences
liability by billing out
proportionate usage and
balance to the appropriate
funds and departments.
Balances are increased to
address estimated changes
in Salaries and Benefits
Schedules
CITY OF COTATI
INTERNAL SERVICE FUNDS
FY 18-19 FY 19-20 FY 20-21 FY 20-21 FY 20-21 FY 21-22
DESCRIPTION ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED FUND 502 - COMPENSATED ABSENCES
REVENUES
Comp. Absence Payout From General Fund 107,909 $ 46,685 $ 95,026 $ 80,000 $ 160,50 $ 0 $ 85,000 Comp. Absence Payout From Water 26,679 6,277 38,323 18,200 30,000 18,800 Comp. Absence Payout From Sewer 26,506 6,277 37,849 17,280 30,000 17,800 Comp. Absence Payout From Other Fund 24,368 3,603 6,365 4,000 4,787 4,400 Interest 3,700 7,065 3,751 ‐ 860 ‐
Total Revenue 189,162 69,905 181,313 119,480 226,147 126,000
EXPENSES
Comp. Absence Payout From General Fund 107,909 84,591 84,929 80,000 160,50 0 80,000 Comp. Absence Payout From Water 19,050 6,277 38,323 18,200 30,000 18,200 Comp. Absence Payout From Sewer 19,347 6,277 37,849 17,280 30,000 17,280 Comp. Absence Payout From Other Fund 24,356 6,303 7,322 4,000 4,787 4,000 Other Expenses ‐ ‐ ‐ ‐ ‐ ‐
Total Expenses 170,661 103,447 168,423 119,480 225,287 119,480
TRANSFERS
Transfers In ‐ General Fund 101 100,998 ‐ ‐ ‐ ‐ ‐ Transfers Out ‐ ‐ ‐ ‐ ‐ ‐
NET FUND SURPLUS 119,499 (33,542) 12,891 ‐ 860 6,520 BEGINNING FUND BALANCE ‐ 119,499 85,957 102,848 98,848 99,708 ENDING BALANCE $ 119,499 $ 85,957 $ 98,848 $ 102,848 $ 99,708 $ 106,228