City of Cotati
Fiscal Year 2022-2023
Proposed Version
City of Cotati | Fiscal Year 2022/23 Budget Page 1
TABLE OF CONTENTS
Introduction4
Transmittal Letter5
History of City6
Elected Officials 11
Demographics 14
Organization Chart 19
Fund Structure 20
Budget Process 23
Basis of Budgeting 30
Financial Policies 31
GFOA/CSMFO Budget Awards 32
Budget Overview 34
Executive Overview 35
Strategic Goals/Objectives 43
Short-term Factors 45
Priorities & Issues 46
Long Range Financial Plans 48
Personnel Changes 50
Appropriations Limit 53
Funding Sources 56
Property Taxes 57
Sales Taxes 60
Other Taxes Including Cannabis Business Tax 62
Licenses, Permits, Rents and Other Agency Fees 64
Departments 66
City Council 67
City Manager 71
Administrative Services 77
Community Development 83
Public Works 90
Police 98
Recreation 105
Fund Summaries 109
All Funds 110
General Fund 116
Enterprise Funds (Water/Sewer) 126
Water Operating 132
Water Capital 137
Sewer Operating 140
Sewer Capital 145
Special Revenue Funds 149
CDBG 156
MTC Street 158
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Gas Tax 162
Traffic Mitigation 166
Park In-Lieu 170
PEG Fees 174
K-9 Program 178
In-Lieu Inclusionary Housing 182
Public Safety 186
Excess Bond Proceeds 190
Community Facilities District 193
Road Maintenance Rehabilitation Administration 196
Linkage Afforable Housing 200
Parks Measure M 202
Bed Tax 206
Disability Access & Education Revolving Fund 210
ARPA 2021 214
South Sonoma Business Park Assessment District 215
Successor Agency to The Cotati Community Redevelopment Agency 219 Internal Service Funds 223
Vehicle Maintenance and Replacement 224
Compensated Absences 228
Capital Project/Grants Funds 231
Grants Fund 238
Capital Outlay 242
Capital Projects Fund 245
2022A Streets Projects 248
Capital Improvements 249
One year plan 250
Multi-year plan 253
Debt 259
Government-wide Debt 260
Supplemental Statistical Information 264
Sales Tax Statistics 265
Property Tax Statistics 267
Demographic and Economic Statistics 271
Appendix 272
Glossary 273
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INTRODUCTION
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CITY MANAGER'S MESSAGE
Damien O'Bid - City Manager
June 28, 2022
Mayor, Councilmembers, Residents, Community Organizations and Business Owners, Attached is the City of Cotati’s Fiscal Year 2022/23 budget. The budget is the primary policy document adopted by the City Council each year.
This budget is developed in accordance with the City’s financial management policies and guidelines and reflects the City Council’s goals and objectives and how resources are allocated to achieve these goals. In addition, the budget serves as the annual financial plan, an operational guide and a communication tool.
The Fiscal Year 2022/23 General Fund budget was prepared using a conservative approach on operations, while continuing to be aggressive on capital projects. Despite heavy cost cutting, it wasn't that long ago that the City's ability to fund basic operations, even without any capital projects, was in question. However, thanks to the community's overwhelming support of Measure S, the City has some breathing room.
Therefore, this budget focuses on providing excellent core City services and continuing an aggressive push to reduce medium and long-term costs while this window of opportunity exists. In Fiscal Year 2021/22, the City Council continued heavy investment in the road system to reduce future maintenance costs, and provided an additional discretionary payment to CalPERS to save significant interest charges over time. In this budget, the City continues to strategically fund projects that lower future costs (roads), improve quality of life (parks), and promote economic development that will provide residents with the jobs and services they need and the City with future revenue growth to provide excellent services and infrastructure.
In preparing departmental budgets for the new fiscal year, department directors were instructed to analyze their department expenditures for potential savings with the goal of keeping operational expenses flat. Each department went through a detailed budget review focusing on the Council’s goals and priorities and evaluated departmental needs assessments. However, as we continue to emerge from the COVID-19 pandemic, we are continuing to experience increased cost of materials and large increases in insurance costs across the cities that we pool risk with. We need to stay cognizant of those trends, remain fiscally prudent, and make pragmatic decisions through this budget year as the actual impacts become known.
Finally, this budget continues to move forward on City Council initiatives and priorities. The City Council has clearly communicated the need for many years to maintain core City services and invest heavily in repairing and maintaining our infrastructure. With the housing affordability crisis in the State, the City Council has been focused on housing development across income levels; with societal inequity, continues to look to play a positive role, and with the continuing effects of climate change, elevated the goal to adapt and mitigate the effects.
Highlights of the Fiscal Year 2022/23 budget include:
Strategic focus on economic development to ensure the long-term vitality of the City.
Maintenance of core services while trying to improve efficiencies and community service.
Meeting or exceeding the General Fund reserve policy target of 25%.
Meeting or exceeding the Enterprise Fund (Water & Sewer) reserve policy target of 33%.
Significant investments in improving our streets, parks and buildings.
Continued development of policy for new housing development across a range of income levels.
Continuing to look for opportunities to promote equity and improve energy efficiency and greenhouse gas reduction.
We have presented a balanced budget in conformance with California State legislation (California Constitution Section 18 of Article XVI) that requires anticipated revenues plus any use of fund balance do not exceed appropriations for expenditures. The goals, objectives, long-term planning, and departmental needs have guided the City staff in their recommendations for the Fiscal Year 2022/23 budget.
Sincerely,
Damien O’Bid
City Manager
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A HISTORY OF COTATI
Dedication - most of the photos and information provided within this Historical Perspective were made possible by contributions by Lloyd and Prue Draper. Lloyd and Prue worked to create a comprehensive archive to preserve the history of Cotati for future generations. Thank you to the Cotati Historical Society for providing this perspective. 19th CENTURY
Long before the Europeans came to California; the fertile valley had been the home of Coastal Miwoks, a clan of Native Americans who lived well on the nuts, grains and tubers, berries, fish and game that abounded in this temperate climate. The Indian name of their village, Kota'ti, produced the legend of Chief Cotati, whose visage is featured in the City's logo.
In 1837, the Mexican government established a system of land grants, including the 17,234-acre Rancho Cotate, which encompassed what is now Cotati, Rohnert Park and Penngrove. At that time, the Sonoma County region marked the northernmost frontier of Mexican territory. The Mexican government was anxious to establish its hold on the area, since it was being eyed for takeover by several nations. In 1846, the Bear Flag Rebellion, which led to the takeover of the Sonoma Fort, succeeded in displacing the Mexican domination of the region and the loss of the original papers deeding the Rancho Cotate.
Dr. Thomas Stokes Page
Dr. Thomas Page purchased the Rancho in 1849, receiving a clear title seven years later, since the original deed had been lost. Dr. Page and his family continued to occupy the lands from 1849-1929, and left an indelible imprint on the very shape of the town.
Dr. Page and most of the family members actually spent very little time living on the ranch. Two of the seven Page sons developed the land into a cattle and sheep concern, and until the early 1890's it remained largely unchanged.
Page Ranch - Hexagonal Barn
By 1895, the county road was built between Santa Rosa and Petaluma, passing directly through the hexagonally laidout heart of the new town. In 1909, this road would be incorporated into what was then called California Route One, running from San Francisco to Crescent City. It was this road, along with the train station, which opened up the new town of Cotati as a convenient place to stop for travelers.
The construction of the center of the town in the hexagonal motif allowed the Page family to name each of the six peripheral streets after one of the seven Page sons. Wilfred, who supervised the project, named a train station and another street to the north after himself.
The exact source of the design for the city center remains a mystery, but there are at least two very good possibilities.
First is that it was patterned after the hexagonal barn at the Page ranch, which in turn may have been built along lines City of Cotati | Fiscal Year 2022/23 Budget Page 6
that were in fashion at the time of its construction. Another possibility is that it was fashioned after the radiating star plan which is prevalent in the layout of many European cities, as well as Washington, D.C. and Detroit, Michigan. Whatever the reason for its design, it was deemed unique enough to gain State Historical Landmark status in 1973.
EARLY 20th CENTURY
By the turn of the century, many parcels of Cotati land had been sold as small farms. The freight transportation offered by the railroad through town, the development of the new county road, and the sudden need for businesses serving a growing agricultural community, all combined to make Cotati something of a boom town.
During the first decade of the century, churches, schools, meeting halls and homes by the score were built. By 1911, the town could boast that a thousand people had celebrated the Fourth of July there. Around the Plaza, businesses sprang up, including the Cotati Hotel.
Cotati Hotel
The November 1911 edition of The Northern Crown, a Petaluma journal, extolled the virtues of Cotati and its publicspirited inhabitants. The citizens of Cotati built and maintained their own public parks, built churches, schools and meeting halls. The trees they planted still stand.
During the 20's, Cotatians had banded together to fight their own fires or else relied on the Santa Rosa department. The combination of high winds and tinder-dry summertime grasses helped to make parts of Cotati subject to frequent grass-fires. In an area where everyone knew, or knew of everyone else, it was natural to join together in saving one another's property and, in some cases, lives. By 1927, the number of structures and the size of the area needing fire protection necessitated the organization of the Cotati Volunteer Fire Department.
Cotati Volunteer Fire Dept.
During the 30's and 40's, agriculture continued as the most important influence in the Cotati Valley, and the town changed more slowly. In the 40's and 50's, small family farms were having a hard time surviving, and some of Cotati's agricultural lands began to develop as residential and commercial areas. The opening of the 101 freeway in the mid1950's made it feasible for San Francisco workers to commute to homes in Cotati.
BIRTH OF A CITY
"Incorporation will preserve the unity and pride of Cotati as well as its individuality." That was the heading on handbills urging voters to turn out at the polls on July 2, 1963.
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The Cotatian Newspaper – Thursday July 4 1963
The town had developed by fits and starts since the turn of the century, and by the end of the 50's had become a closeknit community that clung fiercely to its claim of being "the Hub of Sonoma County." The Cotati Chamber of Commerce was well known throughout the NorthBay Area for its vigor and enthusiasm. It had led a successful fight to get state approval of a local site for the new state college. The little town was proud to have its own water and sewer system and its top rated fire department. It seemed destined to continue its pattern of gradual growth, well insulated by green pastures from its metropolitan neighbors.
By the fall of 1961, citizens of semi-rural Cotati and infant Rohnert Park, discontented with the level of services provided by the county, were exploring the possibility of merging their interests and incorporating as one city. A joint citizens' committee was formed, and a municipal expert, William Zion, was hired to conduct a feasibility study. By January 1962, however, a contingent in Rohnert Park had decided that a combined city wasn't to their liking, and filed notice of their intention to incorporate independently.
The election was held on August 21, 1962, and incorporation was approved. Rohnert Park was the name favored by 398 voters, while 128 diehards, still hoping that the neighboring communities might someday merge, voted to name the city "Cotati Park."
Cotatians, having studied incorporation, realized that incorporated cities had jurisdiction over development adjacent to their boundaries. It seemed inevitable that the new City of Rohnert Park would seek to extend its boundaries to take in the parts of Cotati that it found most desirable, gradually eradicating the close-knit pride-filled "Hub of Sonoma County." Facing the fact that one week after Rohnert Park's election the new city would become official, Cotati citizens swung into high gear. A citizens' committee spearheaded by Lloyd Draper, publisher of the Cotatian weekly newspaper, Dr. Bill Kortum, president of the Chamber of Commerce; real estate broker Joe Dorfman and county tax appraiser Sam Houser began gathering signatures on a petition stating Cotati's intention to form its own city.
On August 27, one day before Rohnert Park was to be officially declared a city, the Cotati committee filed its notice of intention to circulate incorporation petitions. Boundaries of the proposed city were roughly the same as the Cotati Public Utility District. Thirty-seven citizens signed the petition which Draper presented to the Board of Supervisors, stating that incorporation "seemed necessary to retain the character of the town, preserve its name and guide its future growth."
The citizens agreed, and on July 2, 1963, 83.9% of the registered voters, a total of 331, went to the polls and approved incorporation by an 84% majority - 284 yes to 49 no.
Candidates for the first City Council were Oliver Chadwick, Al Falletti, Harold Groom, Bernhard Grutgen, Sam Houser, Bud Howard, Tom Murphy, Stanley Olsson, Lyle Short, Russ Williams and Herb Winter. Top vote getter was Houser, who was subsequently chosen as Cotati's first mayor. Also winning seats on the first council were Olsson, Chadwick, Groom and Falletti, the latter two also continuing as directors of the Cotati Public Utility District.
A week after the election, Cotati was certified as Sonoma County's newest city. The City Council began conducting its business in the anteroom of Ed Lewitter's accounting office while hosting public meetings at the fire station.
One of the Council's first actions, on August 1, was to refuse salaries, stating that Cotati had been planned as a lowbudget city with volunteer workers, and the councilmen were sticking by their plans. "None of us wanted public office," Mayor Houser told a newspaper reporter. "We just wanted to keep Cotati the way it was."
THE SIXTIES
The year 1968 saw the birth of the counterculture influence on Cotati. The Inn of the Beginning came alive and brought nationally and internationally recognized musicians to Sonoma County. The major forms of music played were rhythm and blues, rock and roll, country and western, and folk.
The Inn of the Beginning
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Hotbeds of Dissent
Coffeehouses have played a significant role as gathering places for the "Cotati counterculture" since the 70's. The Last Great Hiding Place was popular in the mid-70's, with couches and armchairs in front and a theater in back. Many significant dramatic events and much political planning took place here.
When the Hiding Place closed, coffeehouse habitues found a new, if somewhat isolated, home at the Cotati Donut Shop in the Rancho Cotate Shopping Center.
Soon after the Cotati Donut Shop closed, Lindy's New and Delicious opened, and the caffeine faithful flocked in, glad to be back in the central part of town and grateful for the couch, the art on the walls - and especially the typewriter.
The Freestore
The Freestore was a large shed from which many Cotati citizens outfitted themselves without charge. Vito Paulekas and others constantly organized the steady flow of cast-off clothes, shoes and accessories that were left there, creating a treasure trove of "finds" for indigent browsers. The "store" burned down and was rebuilt, vandalized and cleaned up again, surviving until 1983 when it was crushed flat by a semi-truck. Its influence was great on that peculiar style of dress known as the "Cotati look."
The Free Store
Cotati Company No. 2
In 1969, Irving and Irene Lipton closed their downtown variety store, and Brad and Liza Loop leased the building, delving into local history for its name: Cotati Company No. 2. They rented space as small as 12 feet square for as little as $10 a month to youthful entrepreneurs.
People built booths, clothes racks, or whatever they wanted, and went into business selling everything from comic books and rolling papers to candles, jewelry and clothing. The enterprise bustled along with ten or more merchants under one roof for almost two years until a fire closed it down.
The Bandstand and the Rebirth of La Plaza Park
Vito Paulekas and Karl Franzoni were threatened with arrest while building the bandstand in the Plaza - an "illegal structure" not sanctioned by the City - but they prevailed, and the bandstand, born to controversy, began its stormy life.
It immediately became the center for a new energy in town. Large crowds began to gather on weekends, lured by free electrified rock 'n' roll. City Council meetings played hosts to two disparate factions: one wanted more music, facilities, sandboxes for the kids, the other demanded user fees, permits, an end to amplified music.
Picnic tables, benches and swings were built and installed by concerned citizens - often for free - and gradually La Plaza Park became the comfortable gathering place it is today.
The George and Arthur Streets Barricade
Residents of George and Arthur Streets by 1978 had had enough of the 3,000-plus cars per day which were using their residential neighborhood as a high-speed shortcut. They organized and descended upon the City Council, convincing them to block Arthur Street at East Cotati Avenue, stopping through traffic.
Many people who didn't live in the neighborhood took strong exception to the street closure, and a long, fierce battle began. The barricade became a major political issue, and source of battles before the Council, Planning Commission and in the courts. Finally, in June, 1983, the City Council took the final legal step to declare the barricade permanent.
The George-Arthur Streets neighborhood has changed dramatically since the barricade was installed. Children now abound, and the streets with their open ditches, free-form parking and sparse, slow-moving traffic, are reminiscent of a quieter Cotati of years ago.
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COTATI TODAY
For the past two decades Sonoma County has been growing at a rapid pace, welcoming vast numbers of new residents to the area. Many of these transplants have moved to the area in an effort to escape the crowded city life of the larger Bay Area cities to the south such as San Francisco and San Jose.
This rapid growth has provided a significant challenge to the City and to the preservation of its unique charm.
Managing this growth has become one of the prominent issues facing the City. While many feared that too much growth would spoil the city's small town character, others felt that too little growth would cause more and more city residents to leave Cotati to shop at neighboring City shopping centers in Santa Rosa, Rohnert Park and Petaluma. They feared that this would cause the city's share of the sales tax revenue to wither, leaving the city unable to provide adequate city services. However, with the growth of a few key businesses that draw customers from those same neighboring cities plus the growth of online sales and the voter approved 1% sales tax this concern has flipped to stabilizing revenues with more revenue diversification with economic development.
In 1990 the citizens of Cotati overwhelmingly voted to curtail the growth of the city by forbidding any annexation of land beyond a fixed urban boundary line. This highly popular self-imposed limit on annexation turned the focus on development inwards. The City continues to work to enhance the downtown area, such as the new Information Kiosks for locals and tourists, and to encourage business development. The City also has worked towards significant developments outside the downtown including a successful industrial section and on a plan for mixed residential and commercial use developments on E. Cotati Avenue by the SMART train station. The City has also recently added Wayfinding Signage to enhance pedestrian and cycling routes, and is continuing development on the Gateway Project at the approach to the City on Highway 116.
Cotati today is comprised of approximately 7,500 residents, over four times the population at incorporation in 1963.
Sonoma State University, located just outside Cotati's city limits, has played a significant role in the City's history since it moved into its 220 acre East Cotati Avenue campus in 1966. Originally a state college, Sonoma State was granted university status in 1978.
Having a major university nearby is certainly a cultural asset, but there has never been a shortage of culture in Cotati.
The City is home to the Cotati Music Festival each June, the annual Kid's Day Parade and the internationally renowned Cotati Accordion Festival in late August.
Cotati City Hall
If you would like to learn more about the City and its historical importance, please visit the Cotati Historical Society online at http://cotatihistoricalsociety.org/ (http://cotatihistoricalsociety.org/) or at the Historical Society Museum located in City Hall and open on Saturdays from 1 p.m. to 4 p.m. and also on the second Tuesday of each month from 5 p.m. to 7 p.m.
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Your Elected Officials
Mayor Mark Landman
Email: [email protected] Phone: (707) 792-4600 Ext. 195 Councilmember Mark Landman was appointed to City Council in November 2009 and elected to a full four-year term in 2010. He was re-elected in 2014 for a second four-year term and re-elected to a third four-year term in 2018.
Mark Landman has lived in Cotati since 1987. In 2004 he retired from the Novato Fire District where he served the community as a firefighter, as one of the first paramedics in Marin County, and finally as a fire captain. Councilmember Landman's goal is to draw upon these experiences to help ensure Cotati has responsible financial planning and budgeting and continues to provide an appropriate level of service to its citizens.
During his time on our council, he has worked to establish neighborhood police patrols to reduce speeding, stopped outof-town trucks from using our downtown and local neighborhoods as shortcuts, supported balanced budgets for over a decade, brought about the renovation of Cotati’s Rose Garden, and through his leadership on Measure G and Measure S protected Cotati’s independence and local police department.
Mark is a founding board member of Sonoma Clean Power, where he has served as chair twice. Mark served as chair of the Sonoma County Transportation Authority in 2019, cutting the ribbon for the long awaited “three lanes all the way” expansion of Highway 101 and helping craft Measure DD to provide local and regional transportation projects into the future.
Mark also served as Chair of the Russian River Watershed Association, where he led a countywide effort to bring about a safe medicines plan to remove unused pills from our watershed.
Mark has also served as Chair of the Sonoma County Mayor’s and Councilmember’s Legislative Committee, and is a LAFCO commissioner.
Councilmember Landman was elected Mayor of Cotati twice, serving in 2013 and 2018, and served as Vice Mayor in 2021.
In 2015, Mark was selected as Cotati’s “Citizen of the Year”.
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Vice Mayor Susan Harvey
Email: [email protected] Phone: (707) 792-4600 Ext. 193 Susan Harvey was elected to the City Council in November 2009 and re-elected in 2012, 2016 and 2020. She was appointed as Vice Mayor in 2011, 2016 and 2022 and served as Mayor in 2012 and 2017. She served on the Planning Commission from November 2008 to November 2009.
Councilmember Harvey currently serves as Cotati's representative on the Sonoma County Waste Management Agency (SCWMA), Sonoma Water Advisory Committee, Santa Rosa Plain Groundwater Sustainability Agency, Cotati-Rohnert Park Unified School District 2x2x2, and Association of Bay Area Governments (ABAG). She serves on the Board of Directors of the Northbay Division of the League of California Cities, currently as President. She serves as an alternative representative for Sonoma County Health Action, Sonoma County Transportation Authority/Regional Climate Protection Agency and Cotati Chamber of Commerce liaison.
A long-time volunteer, Susan has worked on behalf of community activities such as the Cotati Accordion Festival, the Jazz Festival, Oktoberfest and Cotati Historical Society. In 2011, Susan was selected as Cotati’s “Citizen of the Year”.
Susan and her husband have resided in Cotati since 1978, where they have raised their three children. She enjoys sharing our community and its events with her grandchildren. Having lived 44 years in Cotati, Susan brings a deep knowledge and familiarity of the uniqueness of our community. Susan brings over 30 years of management experience from a major local employer. Difficult budgets, painful decisions and working through differences of opinion are all common occurrences when working in such an environment. She brings skills in team work and consensus building for the betterment of the community and its long term sustainability.
Councilmember Harvey is devoting her energy to preserving community police, maintaining essential city services, recreational opportunities for our youth and seniors, fiscal responsibility, working to increase volunteerism, supporting policies that enhance existing business and attract new business. Additionally, Councilmember Harvey has seized the opportunity for our community to be well represented in Sonoma County efforts for sustainability of water, waste management, education for all and improving health outcomes.
Council Member Ben Ford
Email: [email protected] Phone: (707) 792-4600 Ext. 196 Ben Ford was elected to City Council in 2020. He earlier served on Cotati’s Planning Commission (2011-19) and Design Review Committee (2009-10). Some of his favorite organizations to volunteer with over the years have been Cotati Creek Critters, Transition Cotati, Daily Acts, and the North Bay Organizing Project.
Ford represents Cotati on the Russian River Watershed Association Board of Directors, and is Cotati’s alternate representative to the Santa Rosa Plain Groundwater Sustainability Agency and Sonoma Clean Power.
Council member Ford moved to Cotati in 2003 with his wife and their two children. He teaches mathematics at Sonoma State University, where he has served as Chair of the Mathematics and Statistics Department and on two occasions as Chair of the University Faculty. He serves on professional bodies that help shape math education guidelines for the State of California. He tries to get outdoors on his bike or in his hiking boots whenever possible.
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Council Member Laura Sparks
Email: [email protected] Phone: (707) 792-4600 Ext. 194 Council member Laura Sparks was elected to City Council in November 2020 for a four-year term.
Laura Sparks has lived in Cotati since 2016. After earning a B.S. in physics from Arizona State University and a master’s degree in Physics at the University of Massachusetts, Amherst, she relocated to Livermore, California in 2006 to pursue a career teaching at the community college level. She had been able to attend state schools thanks to publicly-funded financial aid programs, and she wanted to work giving students the same opportunity to get an education and excel regardless of economic background. She was drawn to the California Community College system because its low tuition and support programs make it truly accessible to all. In 2009 she moved to Sonoma County to teach astronomy full-time at Santa Rosa Junior College (SRJC), where she continues to teach today. During her time at SRJC, Council member Sparks has taken on a variety of leadership roles, including Academic Senate parliamentarian and department chair of Earth and Space Sciences.
Council member Sparks has been a frequent volunteer at science outreach events throughout Sonoma County, and served as a board member of the Sonoma County Astronomical Society. She is an educational affiliate member of the American Astronomical Society and a member of Astronomers for Planet Earth, an organization of professional astronomers, educators, and students who advocate for climate action.
Her priorities include transparent, inclusive, and participatory local government, working to combat and mitigate the effects of climate change, promoting affordable and attainable housing, anti-racism, and helping local residents and businesses to survive and thrive in a time of unprecedented challenges.
Council Member John C. Moore
Email: [email protected] Phone: (707) 792-4600 Ext. 192 Councilmember Moore was appointed to the City Council in March 2013, to fulfill the remainder of a term ending in December 2014. He was elected to a full four year term in 2014, serving as Vice Mayor in 2015, and Mayor in 2016.
Councilmember Moore also served as Vice Mayor in 2020, and Mayor in 2021.
Councilmember Moore has been a resident of Cotati since 1984. Councilmember Moore’s 35-plus year history of community service includes member and chair of the Cotati Rent Appeals Board as well as Executive Board Member and President of the Cotati Chamber of Commerce. Additionally, Councilmember Moore serves as a delegate to the North Bay Labor Council and District Bargaining Unit Representative of Service Employees International Union Local 1000, District Labor Council 752, serving Sonoma and Marin counties.
Councilmember Moore was recognized as Citizen of the Year in 2005 for his community involvement/volunteerism. He has been in the insurance industry over 35 years and previously had his own agency in Cotati. This experience has been instrumental in his role as a board member for the Redwood Empire Municipal Insurance Fund. REMIF is a joint powers authority designed to provide insurance services to member cities in the most efficient and effective manner possible.
Councilmember Moore also serves on the Continuum of Care Committee.
Councilmember Moore’s primary goals include continuing engagement with the community to strengthen Cotati’s fiscal, environmental, and social sustainability.
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Population Overview
TOTAL POPULATION
7,487
.4%
vs. 2019
GROWTH RANK
190 out of 484
Municipalities in California
DAYTIME POPULATION
6,357
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census
POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census 1990
1991
19921993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
20122013
2014
2015
2016
2017
2018
2019
2020
5500
6000
6500
7000
7500
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Cotati | Fiscal Year 2022/23 Budget Page 14
Household Analysis
TOTAL HOUSEHOLDS
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: Cotati, CA 2020
Family Households
44%
Married Couples
7%
Singles
29%
Senior Living Alone
21%
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Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
13%
Median Income
$86,982
Below $25,000
16%
* Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
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Housing Overview
2022 MEDIAN HOME VALUE
$717,000
* Data Source: Cotati, CA 2022
HOME VALUE DISTRIBUTION
* Data Source: 2020 US Census Bureau
(http:/ www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS RENTERS
Cotati
44%
Rent
56%
Own
State Avg.
%
Rent
%
Own
* Data Source: 2020 US Census Bureau
(http:/ www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
201520162017
2018
2019
2020
2021
2022
300k
400k
500k
600k
700k
800k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
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Cotati Provided Demographic Data
City staff have provided updated data points for the following graphic data provided herein:
- Household Analysis - using the 2020 US Census data recalculated the percentage of each household type. - Housing Overview - staff obtained the April 2021 and 2022 median home values for the City from Redfin https://www.redfin.com/city/4316/CA/Cotati/housing-market City of Cotati | Fiscal Year 2022/23 Budget Page 18
Organization Chart
The citizens of our community are the start of our City government. Citizens elect and have the power to recall the City Council. City Council independently hire both the City Attorney and City Manager. The City Attorney, John Bakker, works for an outside third party legal firm that focuses on municipal law. The City Manager, Damien O'Bid, then manages the operations of the City including the 4 bargaining units; (1) Non-Rep, (2) CEA, (3) CPOA, and (4) CPOA.
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Fund Descriptions and Structure
The operating budget document includes City-wide information as well as information specific to each fund and each department. The City receives revenue from numerous sources, many of which have restrictions on how they can be used. Separate funds are established to account for the different types of revenues and the allowable uses of those revenues. The annual budget information is available after the publication of the annual Adopted Budget.
Accounting Basis
Governmental funds, such as the General Fund, are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, revenues are considered available if they are expected to be collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Proprietary funds, such as the Water and Sewer Enterprise Funds, distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary fund's principal ongoing operations. The principal operating revenues of the City's enterprise funds are charges to customers for sales and services. Operating expenses for the enterprise funds include the costs of providing services, administration costs and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
Fiduciary funds, such as the Successor Agency Fund, track assets held by the City in trust which are presented using the economic resources measurement focus and the accrual basis of accounting. Economic resources measurement focus is a method of financial reporting where statements report all inflows, outflows, and balances affecting or reflecting an entity's net position including all assets that are available to the entity, not just cash or soon to be cash assets.
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Descriptions & Structure of City Funds
General Fund
One of the most commonly heard terms in municipal budget discussions is the General Fund. The General Fund is the largest fund that the City of Cotati maintains. The two major revenue sources for the General Fund are Sales Tax, and to a lesser degree, Property Tax. These revenue sources are dependent on the economic environment and can fluctuate from year to year.
Sales Tax - Cities and counties administered local sales tax ordinances with varying tax rates and exemptions until 1955 when the California Legislature passed the Bradley-Burns Uniform Local Sales and Use Tax Law. This law laid the groundwork for a sales tax system that authorizes the State Board of Equalization to collect all sales and use taxes and distribute 1% of the sales tax to cities and counties. In November 2020, Cotati voters also approved Measure S, a 1% transactions and use tax. With Measure S, the total sales tax rate in the city of Cotati is 9.50%.
Therefore, the city receives a total of 2% of the 9.50% in sales tax, with Bradley Burns and Measure S.
Property Tax - State statutes provide that the property tax rate be limited generally to 1% of market value, be levied by only the County, and be shared by applicable jurisdictions. The County of Sonoma collects the taxes and distributes them to taxing jurisdictions on the basis of assessed valuations subject to voter-approved debt.
Property taxes are due on November 1 and March 1, and become delinquent on December 10 and April 10. The City receives property taxes pursuant to an arrangement with the County known as the "Teeter Plan". Under the plan, the County assumes responsibility for the collection of delinquent taxes and pays the full allocation to the City. The City recognizes property tax revenues in the fiscal year in which they are due to the City.
Other Revenue - Other General Fund revenue sources are impacted by the economic environment, but not to the same degree as sales, property, and transaction and use taxes. These other sources include; Business License Tax, Permits and Franchises, Rents; Revenue from Other Agencies, Charges for Services, Transfers from Other Funds, and Other Revenues.
Enterprise Funds
Enterprise Funds are for specific services that are funded directly through user fees. As the second-largest fund type in the City, the Enterprise Funds are fully self-supporting and are not subsidized by tax money from the General Fund.
Cotati’s Enterprise Funds include Water Operating and Capital Funds (401 & 402) and Sewer Operating and Capital funds (404 & 405).
Special Revenue Funds
Special revenues are monies received for a specifically identified purpose. Examples are Community Development Block Grants (202), Gas Tax (203), and MTC Streets (204) funds.
Capital Projects
Capital project funds are financial accounts that are used to track the building, renovating, or purchase of equipment, property, facilities, parks, and other infrastructure or information technology systems which are to be used as a public asset or to benefit the public. Examples of these funds for the City are Grants Fund (201), Capital Outlay (604), and Capital Projects (605).
Debt Service Fund
Projects This is a new fund for the City which records the accumulation of resources and payment of principal and interest on general long-term obligations and payments on contractual obligations. These debt service payments are supported by operating transfers from the General Fund and Enterprise Funds.
Internal Service Funds
Internal Service Funds account for activities that provide goods and services to other departments or funds on a costreimbursement basis.
Fiduciary Funds
The City fiduciary funds are made up of the private purpose trust fund as well as the Custodial Fund. The private purpose trust fund that accounts for all the assets, liabilities, and financial activities of the Successor Agency to the City's former Redevelopment Agency that was dissolved effective February 1, 2012. The Custodial Fund is the South Sonoma Business Park Assessment District which facilitates a special assessment debt service charged to landowners for the financing provided to develop the business park.
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Identification of Major Funds
In line with GASB 34, the City defines major funds as funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of the corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. Any other fund may be reported as a major fund if the government's officials believe that the fund is particularly important to financial statement users.
City's Budget Major Funds
The City reports the following major governmental funds:
The General Fund is the government’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
The City Capital Projects Fund consists of various types of financial resources that are utilized to build, renovate, or purchase equipment, property, facilities, including buildings, parks, information technology systems and non water/sewer infrastructure and which are to be used to benefit the public.
The 2022A Streets Projects consists of special lease bond funds to be used on streets improvement projects.
The Lease Debt Service Fund is a new debt service fund established to refund the unfunded pension liabilities.
The City reports the following major proprietary funds:
The Water Fund accounts for the operations of the City's water treatment and distribution system.
The Sewer Fund accounts for the operation of the City's wastewater collection activities.
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Budget Development
The budget is the City’s financial plan for delivering effective services and efficiently managing the revenues which support those services. It is an essential component of the City’s process for financial planning, management, and control. The budget is a plan of revenue and expense activities for the fiscal year and is intended to provide a clear, concise, and coordinated financial program to attain the City’s goals and objectives. Revenue estimates are derived using historical and economic data on the state and local levels.
The budget is also developed based on the following:
The community and City Council’s priorities are identified through annual strategic planning and budget workshops.
Service level prioritization, as identified by the City Manager Availability and sustainability of revenues
Legal mandates
Prioritized capital projects
Responsibilities
The Director of Administrative Services has the overall administrative responsibility for planning, coordinating, analyzing, preparing, and issuing the budget.
Each Department Director is responsible for preparing and submitting the budget for the department and its subsidiary divisions in accordance with the budget instructions.
The City Manager, in close consultation with the department directors, is responsible for making the final determination of the proposed budget to be submitted for approval to the City Council.
The City Council is responsible for setting the City’s priorities and approving the annual operating budget.
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Draft Resolution
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Budget Timeline
From October to December, the City Manager and Director of Administrative Services hold a series of planning meetings to analyze financial performance as of Mid-Year as well as determine preliminary budget guidelines for the upcoming fiscal year. The schedule below is the summary of the public planning and reporting meetings for the current budget cycle.
Feb 15, 2022
Public Strategic Planning Session
- Develop Objectives
- Budget Focus
- Strategic Projects
Apr 19, 2022
Public Budget Study Session
- General Funds
- Revenues/Expenditures
- Special Revenues
May 17, 2022
Public Budget Study Session
- Enterprise Funds
- Water and Wastewater
- Capital Projects
- General Fund Transfers for Capital Projects Impacts
Jun 28, 2022
Tentative Budget Adoption
Jul 1, 2022
Budget Installed for Fiscal Year 2022/23
Estimated Budget revised for Fiscal Year 2021/22
Oct 25, 2022
First Quarter of Fiscal Year 2022/23 Financial Reporting Jan 24, 2023
Mid-Year Budget Evaluation and Financial Reporting
Feb 21, 2023
Strategic Planning for Fiscal Year 2023/24
Mar 1, 2023
Third Quarter of Fiscal Year 2022/23 Financial Reporting City of Cotati | Fiscal Year 2022/23 Budget Page 25
Cotati's Budgeting Process Video
Check out our video on What is a
City Budget ?
City of Cotati | Fiscal Year 2022/23 Budget Page 26
Budget Development Process
Preparing the Budget
The budget development process is the formal method through which the City establishes its program priorities, goals, and service levels for the upcoming fiscal year. Through the budget development process, programs are established, service levels are expressed, performance measures are articulated, and resources are identified.
The City of Cotati prepares a "line item budget." The intent of this format is to provide the City Council with summarized yet detailed budget information by department. At the same time, the overall focus of the budget is on policy direction and departmental activities, with emphasis on the level and cost of each City service, what services are being proposed, and the effect of these activities on general public welfare.
From October to December, the City Manager and Director of Administrative Services hold a series of planning meetings to analyze financial performance as of Mid-Year as well as determine preliminary budget guidelines for the upcoming fiscal year. Following these planning meetings, the budget calendar is developed. The budget calendar provides a time frame for the planning and preparing of the City budget.
From January through February, the Administrative Services Department drafts the budget guidelines, instructions, supporting materials, and establishes and assigns digital department budget workbooks within the ERP system. These budget guidelines include; new budget policies for the upcoming fiscal year, department digital reports with historical actual and proposed operating revenue and expenses, and departmental variance analysis (actual year to date versus budgeted financial activity) and forecast analyses. Based on policy direction provided by the City Council through the City Manager, departments prepare their budget requests for the City Manager's review. As needed, the Administrative Services Department provides technical assistance to the department staff involved in preparing budgets for their departments. When the department budgets are completed, the department director reviews them and digitally submits them for review to the Administrative Services Department.
Simultaneously, the Administrative Services Department generates budgets for non-departmental budget items including all personnel salaries and benefits as well as nondepartmental contract services. Additionally, the Department of Public Works and Engineering updates their projections and timing of the multi-year capital project program.
The Administrative Services Department compiles the departmental budgets and adds the non-departmental budget items and salaries and benefits costs into a draft line item budget rolling up to a single City-wide budget. With the departmental input, the Administrative Services Department performs an initial analysis comparing all revenue and expenditure projections for reasonability and to ensure that they adhere to the budget guidelines and that no category has been overlooked. Using the consolidated budget, the Administrative Services Director, City Manager and Director of Public Works and Engineering run capital project funding scenarios based on the proposed multi-year capital project program. Once a scenario is reached that allows for appropriate fund reserves and compliance with City objectives, the proposed transfers of funds for meeting the funding needs for capital projects is then added to the compiled City-wide budget.
The City Manager, Director of Administrative Services, and Department Directors meet between March and the end of April to review the draft digital budget, make necessary adjustments, and determine which of the proposed new programs will be presented to the City Council for adoption. These meetings are an opportunity for each department and division to present their proposed budget and their justifications for new programs, and to enhance the City Council's knowledge of operational needs to meet City objectives. The Administrative Services Department confirms the results of the digital budget workbooks and recommendations for the City Manager's approval.
From May through June, the City Manager presents the final recommendations to the City Council as the Proposed Budget. The City Council's review includes citizen's input at public hearings and budget workshops. Upon completion of the review and all budget modifications, the budget is adopted by resolution of the City Council. The Council also adopts the City's appropriations limit in conformance with the California Constitution, Article XIIIb.
Continuous Budget Monitoring
Once in place, the adopted budget becomes the main internal control document used to monitor and manage the City’s financial position. Monthly Revenue and Expenditures Reports are provided to department directors indicating revenue and expenditures for the month and year to date. This data is intended to help department directors control expenditures and track revenue. Department directors review the reports and investigate significant variances between actual revenues and expenditures and the budget projections. During this review, additional fund requirements may be City of Cotati | Fiscal Year 2022/23 Budget Page 27
identified for specific items or projects that were unforeseen at the time of initial budget adoption. Accordingly, recommendations for additional appropriations are considered by the City Manager, submitted for approval to the City Council, and adjusted within the budgetary software by the Administrative Services Department.
Generally, the budget is formally amended at mid-year and at year-end. Additional appropriations, which were approved during the year, are added to the Adopted Budget and presented to the City Council as the Amended Budget. After Council's review, the Amended Budget is adopted by resolution.
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Budgeting 101 FAQ's
WHAT IS A MUNICIPAL BUDGET?
A municipal budget is a legally required management and planning tool to forecast expenditures and revenues the City will incur in the upcoming fiscal year. It is neither actual revenue nor actual expenditures, but a tool to plan for the desired level of expenditures with the expected level of revenue. The budget is constantly monitored throughout the year to make adjustments so that at the end of the year the budget is in balance.
WHO DEVELOPS THE CITY BUDGET?
Each year the City Council and City staff work together to develop an Annual Budget with public input through a series of public strategic planning and budget workshops in the spring. While the Budget is being created, all parties must make decisions on how to utilize the finite amount of revenue that the City receives in order to produce the greatest benefits for the citizens.
WHAT DOES THE CITY BUDGET DO?
The Budget serves as a guide and an outline of how the funds should be spent to provide, maintain, and improve services to the City. The City Council, City staff, and the public all serve as participants in its creation and execution. The City is limited by the number of resources available, and as such, the Budget aids officials in determining which objectives have the highest priority and will produce the greatest positive impact on the community. Budgets are also created for linking near-term goals with available resources while keeping in mind long-term goals and resources.
HOW IS THE BUDGET CREATED?
The budget is created by first establishing the goals and priorities for the City as determined by the Council during annual strategic planning meetings with City staff and the public. Once these goals are determined, a draft is created to accomplish those goals and priorities. Actual expenses and revenues from past years are also analyzed and reviewed to aid in forecasting expenses and revenues. The draft Budget is then discussed in a series of public workshops to receive additional input from the City Council and the public. The Budget must be formally adopted by the City Council by June 30th each year. Once the City’s budget is adopted by the Council, the budget becomes an essential oversight tool in the city’s operations.
WHAT IS A CAPITAL IMPROVEMENT PLAN?
A multi-year capital improvement plan is a plan created by the City to identify needed construction projects and equipment purchases. This plan provides a timetable for construction phases as well as requirements for funding sources. The multi-year capital improvement plan includes City projects such as park improvements, street pavement maintenance, sewer and water system improvements, traffic signal and street lighting installations, and City facility construction or improvement.
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Basis of Budgeting
A municipal budget is a legally required management and planning tool to forecast expenditures and revenues the City will incur in the upcoming fiscal year. It is neither actual revenue nor actual expenditures, but a tool to plan for the desired level of expenditures with the expected level of revenue. The budget is constantly monitored throughout the year to make adjustments so that at the end of the year the budget is in balance.
The budget is prepared in accordance with Generally Accepted Accounting Principles. The budgets for all funds have been prepared on a modified accrual basis. The modified accrual basis recognizes expenditures at the point in time when the related fund liability is incurred, not necessarily when the liability is actually paid. Revenues are recognized when they become both measurable and available. “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Each fund is estimated prior to the end of the fiscal year utilizing the same basis of accounting that is used for the same fund within the final audited financial statements once the Fiscal Year is closed.
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Financial Policies Summary
Financial policies are essential and central to a strategic, long-term approach to financial management of the City by the elected officials and staff. Financial policies also create and define a shared understanding of how the City will develop its financial practices and manage its resources to provide the best value to the community and provide structure, boundaries and limits on the actions City staff may take. The formal adoption of financial principles and policies promotes public confidence, enhances transparency and provides continuity over time.
The financial policies provide a structured, central repository for a variety of fiscal policies and are organized into the following categories including; General Financial Principles, Annual Operating Budget Policy, Capital Improvement Program, Revenues, Expenditures, Cash Management, Debt Management, Fund Balances, Financial Reporting, and Review and Updates. Additional financial policies that are approved separately from the financial policies include; the Reserve Policy, Investment Policy, Unfunded Accrued Liability Management Policy, Purchasing Policy and Capital Asset Policy. Please see the full financial policies attached below or on our city website here .
Reserve Policy
The Government Finance Officers Association (GFOA) recommends that city governments maintain an unrestricted General Fund balance of no less than 2 months of regular General Fund operating revenues or regular General Fund operating expenditures. This amounts to 16.7% of either General Fund operating revenues or regular General Fund operating expenditures. The reserve policy adopted by the Cotati City Council maintains a minimum of 25% of the annual operating expenses, thus exceeding the GFOA recommendations. This policy ensures there are funds available for significant, unanticipated events since these reserve funds can only be used with a majority vote of the City Council, and for specific circumstances (see Cotati Financial Policies attachment below, pdf pages 15-17).
Investment Policy
The Investment Policy of the City guides investment of public funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the City, while conforming to all state and local statutes governing the investment of public funds (see Cotati Financial Policies attachment below, pdf pages 18-24).
Unfunded Accrued Liability Management Policy
The Unfunded Accrued Liability Management Policy was added to the City in order to add fiscal discipline and promote future financial stability. This policy developed budgetary actions to facilitate accelerated payoff of future Unfunded Accrued Liabilities (UAL) and is structured to ensure that all pension funding decisions are structured to protect both current and future taxpayers, ratepayers, employees and residents of the City (see Cotati Financial Policies attachment below, pdf pages 25-35).
Purchasing Policy
The City Purchasing Policy outlines the purchasing procedures that apply to all City purchases, including proper procurement, competitive bidding, contract services, recycled products and local vendor preference, credit card management, and emergency exemptions (see Cotati Financial Policies attachment below, pages pdf 36-60).
Capital Asset Policy
The Capital Asset Policy conveys the proper and approved financial treatment of expenditures for assets, and establishes thresholds in financial reporting. In addition, the asset policy defines specific controls over the safeguarding and maintenance of all assets in order to reduce the risks of loss through theft or mismanagement (see Cotati Financial Policies attachment below, pages pdf 61-73).
Summary
These policies will be updated periodically, but are designed with a long-term perspective and provide the basic framework and road map for addressing a wide variety of financial and economic conditions that the City will encounter. A fiscal policy supports long-term planning and enhances the City’s effectiveness in implementing longterm strategies to deliver efficient services to the public. See the attachment below for copies of the adopted financial policies and financial procedures in place for the City of Cotati as of June 28, 2022.
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GFOA Budget Award
The City of Cotati staff are the proud recipients of their fifth consecutive Distinguished Budget Awards from the Government Finance Officer Association (GFOA) and the California Society of Municipal Finance Officers (CSMFO).
This represents a significant achievement by the City and reflects the commitment of the City Council and staff to meet the highest principles of governmental budgeting. In order to receive the budget awards, the City had to satisfy nationally recognized guidelines. These guidelines are designed to assess how well an entity's budget serves as:
• a policy document
• a financial plan
• an operations guide
• a communications device
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CSMFO Budget Award
California Society of Municipal Finance Officers (CSMFO) is California’s premier statewide association that promotes excellence in financial management through innovation, continuing education and the professional development of its members. The CSMFO Budget Awards Program is designed to recognize those agencies that have prepared a budget document that meets the highest criteria and standards applied to municipal budgeting.
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BUDGET OVERVIEW
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Executive Overview
This overview provides a summary of the significant budgetary items and trends for the City of Cotati as of budget adoption.
As this is a summary, users of the budget should also refer to detailed information as provided within the fund and department summary pages. The City additionally provides a budget in brief document as a very high level summary on what is going on in our City right now and the financial implications.
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Economic Outlook & Intergovernmental Considerations
Just over three years ago, the World Health Organization declared the COVID-19 outbreak a pandemic. As the global, national and local economy continue towards recovery, the impacts of the Russia-Ukraine conflict and inflation risks now dominate the economic outlook. These major global incidents have caused unforeseen and ongoing economic impacts globally which are even felt at our local level. Overall, Cotati has benefited due to resilient revenue sources which for Fiscal Year 2022/23 estimates a 6% increase in City revenues compared to the adopted budget for fiscal year 2021/22. This is due to increased recovery in sales taxes, continued economic development efforts, and increased fees related to costs of services provided. For more information, see the funding sources section of the budget document. Alternatively, City expenditures have been more directly impacted by the global economic crisis. Overall, the City is projecting continued significant increases in costs related to insurance, materials, equipment replacement, and other professional contract services. For more information, see fund summaries pages and department summaries pages.
National
As geopolitical tensions continue to evolve quickly in unexpected ways, the implications for global economies are highly uncertain. In the near term, the Russian-Ukraine conflict is likely to weigh on economic activity for most parts of the emerging world and raise inflationary pressure broadly. Due to federal financial relief, pent-up consumer demand is at the core of the highest pace of inflation in the United States in 40 years, currently 7% and likely to climb even higher in the coming months. While there are certainly families and individuals being hurt by today’s inflation, the average American household is continuing to spend due to possible concerns about future supply chain issues and availability of stock. Overall consumer spending has been growing faster than U.S. GDP for 5 years running, and it is not expected to slow. This may feel encouraging for postCOVID relief. However, in the long term consumption will have to normalize with production and availability of inventory in order to slow inflation.
Real economic growth in the United States decreased at an annual rate of 1.5 percent in the first quarter of 2022 despite the massive $1.9 trillion of stimulus the Federal government injected into the economy to reduce unemployment and over $365 billion into state, local and tribal governments to spur capital and infrastructure programs. As outlined in the Q2 2022 Economic Update as provided by the S&P Global Ratings Agency, the U.S. GDP growth forecast is 3.2% for 2022 and 2.1% for 2023, a decline from their original forecast of 3.9% and 2.7% respectively. While still positive growth, economists believe the U.S economy will continue to suffer higher prices and supply side shortages of labor and goods, further amplified by the Russian sanctions and thus forcing the Federal Reserve to increase rates to hinder growth into next year.
According to data from the Federal Reserve’s Flow of Funds, U.S. households were $30 trillion richer at the end of 2021 than they were just two years earlier. This surge in wealth would typically drive even greater increases in spending, but that’s being stymied by supply chain problems and labor shortages. While global gas and other energy prices have soared, lower-income households are hit harder by higher prices. For instance, higher gasoline prices dent household purchasing power overall, but spending on energy as a percentage of disposable income for low-income households is about 5 times that of high-income households. After accounting for overall national inflation, a real price index of gasoline through January 2022 shows prices were still 30% lower than they were throughout all of 2021.
Nationally, the unemployment rate is just over its pre-pandemic level of 3.6% and is expected to reach its pre-pandemic level by second-quarter 2022. According to the US Bureau of Labor Statistics in the month of May 2022, the most notable job gains occurred in leisure and hospitality, in professional and business services, and in transportation and warehousing. Employment in retail trade still continued to decline. During the same period, average hourly earnings for all employees on private non-farm payrolls rose by 10 cents, or 0.3 percent, to $31.95 and over the past 12 months the average hourly earnings have increased by
5.2 percent. Nationally, it is expected that the unemployment rate will remain around 3.60 percent through 2022 and 2023 and increase to 3.80 percent into 2024.
State
The California economy experienced a statewide economic crisis consistent with the national economy. However, in 2021, California resumed its economic growth trajectory. It is estimated that in 2022, California's GDP increase should be in the 5.0-
6.0% range. According to Beacon Economics, California continues to lag the nation in its employment recovery. The State unemployment rate as of April 2022 was 4.6%, down from 8.3% a year prior in April 2021. The largest contributor to job gains was leisure and hospitality, specifically full service restaurants. As of April 2022, there were still 299,600 fewer people employed in the state compared to February 2020.
The labor market in California has suffered from a continued shortage due to reduced international migration into the job market and domestic migration out of California. In order to attract or retain workers, California had a nominal wages growth of 5% in 2021. However, due to offsetting increased inflation, real wages in the state were negligible. In order to also support City of Cotati | Fiscal Year 2022/23 Budget Page 36
the increasing demand for workers, California has focused on addressing the housing scarcity. During 2021, the median home price increased by over 20% to above $650,000, double the national figure. With increased inventory and increasing interest rates being implemented to combat inflation, it is expected the housing prices appreciation will start to contract.
County
For Sonoma County, the economy is steadily recovering. April’s unemployment rate was 2.6%, down from 6.2% in April 2021, and 0.2 percentage points below the pre-crisis low of 2.8% in February 2020. According to the Sonoma County Economic Development Board, gross metro product is expected to increase from the calendar year 2021 total of $30.1 billion to $31.5 billion by 2022. House prices continue to rise, just slightly above the California rate. Our County has long been dealing with housing shortages exacerbated by the 2017, 2019, and 2020 fires. Housing permits have increased tremendously in 2021, and are expected to continue through 2022, particularly for multi-family housing. The recent surge in housing permits may be due to rebuilding efforts. Payrolls in the tourism industry are up 60% in 2021 from the prior year. COVID-19 had a massive impact on the tourism industry, and its recovery will continue to be dependent upon consumers’ willingness to travel with increased costs of gas. It is expected that Sonoma County will continue to benefit due to its proximity to highly populated areas and higher comfort levels and decreased costs to travel by car rather than plane.
Cotati
Our City was not unaffected by the significant impacts due to COVID-19, and we are steadily climbing back to the pre-COVID projections. However, a significant revenue source for City operations was secured due to citizen turn out in November 2020 when voters came out strongly in support of Measure S, a 1% transaction tax dedicated to vital resources to maintain the City Operations. Even with this key funding stream secured, the City continues to focus on maintaining sufficient operating reserves, while securing and diversifying revenues to ensure revenue stability and to provide long term funding for priority community services and infrastructure, and debt repayments. With a continued strategy of economic development, the City is (1) supporting hotel development in order to create meaningful Transient Occupancy Taxes (TOT) income and bring visitors into local Cotati businesses to support our existing business community, (2) supporting the continued development of the cannabis industry in Cotati, which will provide new revenue through the local cannabis business tax, and (3) focusing on economic development in key areas of the City to support existing businesses and promote new development in the Northern Gateway and Highway 116. Development of these areas will provide new services for residents and further shore up the economic foundation of Cotati. With this economic strategy in place, the City will be able to better serve its residents and diversify the revenue to provide more revenue stability into the future.
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City Government Highlights & Trends
General Funds Highlights and Trends
Total Operating Revenues for Fiscal Year 2022/23 are budgeted at $10.1M; a 6.6% decrease over Fiscal Year 2021/22 adopted budget and a 0.3% decrease over the Fiscal Year 2021/22 estimated actual revenues.
The adopted budget for 2021/22 had $1.4 Million, or 12.7% of all general fund revenues, in anticipated one time federal ARPA grant funds.
Other slight decrease is due to conservative estimates of decreased charges for services in both public works and community development as future development projects are uncertain at this time.
Future revenues are expected to increase consistent with historical trends with slight increases in the remainder of 2021/22 driven by Sales Tax receipts. Over 58% of the General Fund revenues are due to Sales Tax and these types of revenues are anticipated to remain strong while inflation increases and consumer demands still remain strong. See funding sources section for more information.
Total Operating Expenses for Fiscal Year 2022/23 are budgeted at $8.8M, a 33.3% decrease over Fiscal Year 2021/22 estimated actual and a 1.3% increase from the adopted budget.
The increase in estimated actual budget for Fiscal Year 2021/22 is due to the $4.8M Additional Discretionary Payment (ADP) to CalPERS for the City's unfunded pension liability. It is estimated that the refunding of this debt could ultimately save the City Approximately $2.3 million over the next 23 years.
Adjusting for the one time contribution, the budgetary increase is primarily due to:
General City-Wide Insurance estimated to increase 52%
Staffing Costs increased 10% based on budgeting for (1) Full Employment, (2) Negotiated MOU COLAs, (3) Scheduled Step Increases, (4) Continued Lump Sum payments to CalPERS, Average increased cost of all other contract services of 6%.
For more information on the General Fund Revenues, Expenditures, and Fund Balances, please see the detailed fund summary page.
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Enterprise Funds Highlights and Trends
Water Fund
Revenues for Fiscal Year 2022/23 are estimated to decrease by approximately 2.5% over the Fiscal Year 2021/22 estimated actuals but an 8.3% increase from the adopted budget for the same 2021/22 year. Expected changes for the revenues are the following:
Increased rates for both consumption and base fees as proposed to City for approval as part of the multi-year rate study programs. Water rates are determined by the cost of delivering water and maintaining infrastructure and equipment in order to properly treat and distribute water to our customers.
City estimated consistent water consumption with prior year as we continue to be in a drought.
Reduced development impact fees for connection to City Services as development projects are uncertain at this time.
Operating Expenditures for Fiscal Year 2022/23 are estimated to decrease by approximately 33.2% over the Fiscal Year 2021/22 estimated actuals but an 0.2% decrease from the adopted budget for the same 2021/22 year. The increase in estimated actual budget for Fiscal Year 2021/22 is due to the $1.0 million Additional Discretionary Payment (ADP) to CalPERS for the City's unfunded pension liability. Expected changes in expenditures compared to the prior year budget are primarily due to change in allocation of staffing services, slight decrease of utility costs due to reduced city well usage, and reduced aqueduct water purchases due to continued efforts to reduce water usage, offset by increases in insurance premiums.
Capital and Other Uses for the proposed budget year 2022/23 include:
Balloon final payment of interfund loan to the Sewer fund for approximately $550,000 New Interfund Debt Service Back to General Fund for UAL Contribution Proposed Capital Project and Equipment Improvements: Water SCADA - $15,000 – Meter Replacements SCADA Server Upgrade & Relocation - $150,000
P-1: Portal, Mercantile, Aaron Replacement - $608,900
Sewer Fund
Revenues for Fiscal Year 2022/23 are estimated to increase by approximately 18.2% over the Fiscal Year 2021/22 estimated actuals but an 10.0% increase from the adopted budget for the same 2021/22 year. Expected changes for the revenues are the following:
Increased rates for both usage and base fees as proposed to City for approval as part of the multi-year rate study programs. Currently in Prop 218 notice, pending public hearing anticipated on June 14, 2022 meeting. Wastewater rates are determined by the cost of processing wastewater and maintaining infrastructure and equipment.
City estimated consistent wastewater consumption with prior year as we continue to be in a drought which restricts water usage and thus wastewater treatment requirements.
Reduced development impact fees for connection to City Services as development projects are uncertain at this time.
One-time lump sum payoff of interfund loan from the Water fund for approximately $550,000.
Operating Expenditures for Fiscal Year 2022/23 are estimated to decrease by approximately 18.5% over the Fiscal Year 2021/22 estimated actuals but an 11.0% increase from the adopted budget for the same 2021/22 year. The increase in estimated actual budget for Fiscal Year 2021/22 is due to the $1.0 million Additional Discretionary Payment (ADP) to CalPERS for the City's unfunded pension liability. Expected changes for the expenditures compared to prior year budget are primarily due to change in allocation of staffing services, increased cost of insurance and increases in costs for wastewater treatment and subregional debt service paid to the wastewater treatment plant.
Capital and Other Uses for the proposed budget year 2022/23 include:
New Interfund Debt Service Back to General Fund for UAL Contribution Proposed Capital Project and Equipment Improvements: Water Road Replacement - $1,100,000 Manhole Lateral Repair & Improvements - $96,000
SCADA Server Upgrade & Relocation - $150,000
For more information on the Enterprise Funds Revenues, Expenditures, and Fund Balances please see the detailed funds summary pages.
City of Cotati | Fiscal Year 2022/23 Budget Page 39
Internal Service Funds Highlights and Trends
Vehicle Replacement Fund - For Fiscal Year 2022/23, the vehicle replacement fund schedules replacements to be funded by other funds in order to cover maintenance costs as well as fleet replacement. This is calculated per the vehicle replacement schedule. The City is dedicated to environmentally conscious procurement and as such will continue evaluation of appropriate fleet purchases with possible cost equivalent electric vehicles in place of the standard gas combustion replacements.
Compensated Absences Fund – This fund was established for Fiscal Year 2019/20 to fund the payouts for compensated absences (primarily accrued employee leave and vacation time). For Fiscal Year 2022/23 we are continuing to use this fund to reduce outstanding deferred compensation unfunded liability, as well as removing this episodic expense from the annual operating budgets.
For more information please see the detailed funds summary pages.
City of Cotati | Fiscal Year 2022/23 Budget Page 40
Capital Projects Funds Highlights and Trends
Continue to Prioritize Postponed Projects
Street Improvements and Safety for $10.6M
Park Improvements for $2.3M
Buildings Revitalization $1.0M
Maximize Possible Grant Funding
Specific Landscaping & Lighting District Projects
of $45K
See multi-year capital improvements plan for more
details.
Overview of Significant Fund Balance Changes
Overview of funds with Fund Balance Changes greater than 10% and $20,000 in Fiscal Year 2022/23 General Fund balance has a decrease of approximately $1.1M or 16%, primarily due to increased investment in capital projects with $3.6M in transfers out for Capital Projects.
General Capital Outlay Fund balance (Fund 604) is anticipated to decrease approximately $29K or 850%. This fund exclusively funds project work, and therefore routinely has large swings in fund balance as projects occur. 2022A Streets Projects Fund balance (Fund 610) is anticipated to decrease approximately $6M or 100%. This fund exclusively funds streets project work, and therefore is expected to be fully utilized for significant projects programed in fiscal year 2022/23.
Gas Tax Fund balance (Fund 203) is anticipated to increase by approximately $79K or 770%. This fund exclusively funds project work, and therefore routinely has large swings in fund balance as projects occur.
Traffic Mitigation Fund balance (Fund 205) is anticipated to decrease approximately $380K or 97% as these development impact fees are utilized towards relevant traffic mitigation capital/streets improvements.
Park In-Lieu Fund balance (Fund 206) is anticipated to decrease $119K or 383% due to required transfers of funds to capital projects scheduled at City parks.
Excess Bond Proceeds balance (Fund 219) is anticipated to decrease $89K or 100%, based on usage for strategic investments and the Park and Ride Lot Replacement Project and other economic development projects as needed.
Bed Tax balance (Fund 222) is anticipated to decrease $36K or 99% based on the use of funds for parks improvement projects.
Parks Measure M balance (Fund 225) is anticipated to decrease $175K or 99% based on the use of funds for parks improvement projects. Water Funds 401-403 balances are anticipated to have a net decrease of approximately $1.3M or 70% over the prior year.
This is primarily due to capital infrastructure projects and lower anticipated connection fees to be received from development projects.
Sewer Funds 404-405 balances are anticipated to have a net decrease of approximately $1.1M or 16%. This is primarily due to lower anticipated connection fees to be received from development projects, increased sewer treatment costs, and continued capital infrastructure improvements.
City of Cotati | Fiscal Year 2022/23 Budget Page 41
Fiscal Year Comparisons
For Fiscal Year 2019/20, the short term goals of the City were focused on improving its operations and transparency through a host of initiatives for the community, including a Popular Annual Financial Report (PAFR), the cable broadcasting of City meetings, and neighborhood police beats. The City Council also focused on improving its services by investing in technology like the Incode Water and Sewer billing Notifications systems, as well as other professional services contracts to create efficient building inspections and permit checks. A significant effort was also placed on improvement of vital City infrastructure, with an estimated $4.3M in capital improvement projects, including $3.6M in Street Construction & Improvements. This was all while maneuvering through multiple significant emergencies, including the PG&E Power Outrages in October 2019 which had the City’s power out for more than 5 days during the Kincade fire, and the continuing emergency of COVID-19.
For Fiscal Year 2020/21, we continued to focus on strategic improvements to City services to reach the community and assist during these times of extreme uncertainty. We looked for ways to strategically invest in infrastructure all while focusing on a first tier of projects that have grant matching programs, improve safety, or are relatively low cost with high benefit. Using this strategy, we were able to bid a major street project and save approximately $1.3M compared to engineer estimates. We also continued to push forward key development and housing agenda items, including ADU ordinances and a housing survey for the City. Completion of these objectives as well as continued work on a cottage housing ordinance will place the City in a strong position for appropriate growth and development going into the future.
For Fiscal Year 2021/22, the City continued pushing forward on projects delayed during the COVID-19 crisis. Major Projects the City completed included over $4 million in both a full rehabilitation project on the West Side of the city and street preservation program through the 'birds' section. By focusing on reinvestment in streets over the next 5 years, the City can then transition to a maintenance program for City streets, thus reducing future costs for infrastructure significantly. The investments in these improvements would not have been accessible for the future if it weren't for another major accomplishment for the City, the significant financing strategy that was implemented in obtaining new financing for streets as well as refinancing the outstanding UAL pension debt with CalPERS. This has led to estimated future cost savings of over $6 million. For the enterprise funds, the City performed the rate analysis which includes recommendations for adjusting the water and sewer rate schedules that are designed to provide necessary revenues to meet each utility’s needs to cover operating and maintenance costs, meet debt service obligations, and support the capital projects necessary to rehabilitate and upgrade the water and sewer systems, and maintaining prudent financial reserves.
For Fiscal Year 2022/23, the City is going to continue focusing on the strategic objectives as set out by the City Council to support a beautiful, safe, and stable City with a transparent government.
City of Cotati | Fiscal Year 2022/23 Budget Page 42
City General Plan Mission
To create a healthy, livable and sustainable community that offers a high quality of life, while maintaining Cotati's small town identity.
Our Vision
Vision 1 - QUALITY OF LIFE: To preserve Cotati's rural heritage and small-town atmosphere while ensuring new development reinforces both the quality and economic vitality of the community. To maintain Cotati's urban growth boundaries.
Vision 2 - ECONOMIC DEVELOPMENT: To provide a climate that promotes existing business and encourages new businesses to locate in our community.
Vision 3 - FINANCIAL STABILITY: To become a self-reliant community with a sound economic base. To have a balanced City budget that prudently manages the City's financial resources and provides for appropriate reserves.
Vision 4 - COMMUNITY SAFETY: To protect the health and well-being of the community by partnering with our citizens to provide a safe and secure environment.
Vision 5 - INFRASTRUCTURE: To provide adequate streets, sidewalks, sewer and water systems, parks, bike paths, and public buildings and ensure they are maintained at the highest possible level.
Vision 6 - CITY BEAUTIFICATION: To enhance City Gateways and remove blighted conditions. To encourage development which reflects the City's commitment to quality design, preservation of trees and generous use of landscaping Vision 7 - ENVIRONMENTAL CONCERNS: To work with developers and citizens to incorporate environmentally "friendly" materials and "green" building techniques in all new construction, as well as renovation projects. To continue to encourage the community to reduce, reuse and recycle.
Vision 8 - CITIZEN PARTICIPATION: To encourage citizens to become actively involved in the decision-making process and serve on City boards and commissions. To include the participation of volunteers in our community festivals and events.
City of Cotati | Fiscal Year 2022/23 Budget Page 43
Strategic Objectives
At the strategic planning sessions on February 15, 2022 as well as the Budget Study session on April 19, 2022 the City Council finalized the following Strategic Objectives. These goals and objectives were then utilized to focus departmental goals and projects.
City of Cotati | Fiscal Year 2022/23 Budget Page 44
Short-term Factors
City staff continue to be cautious and responsible in developing a budget that strives to improve service levels, while developing a phased capital project plan, and preserving appropriate operating reserves. In preparing departmental budgets for the new fiscal year, department directors are instructed to analyze their departmental goals and their correlating expenditures. This process includes an evaluation of each department for possible cost savings, cost sharing, or possibilities for grants/donations.
The Administrative Services Department assisted each department with calculations of key factors that were assumed to affect each individual department’s budget, including but not limited to:
Assist in revenue estimations based on known or anticipated developments and economic factors Human Resources adjustments due to labor agreements, pension payments, employee turnover due to retirements, and internal position changes.
Determining if new or ongoing contract services will have Citywide benefit, and therefore be allocated using a reasonable basis, or if the service is exclusively for a certain department and will therefore be charged directly to the lead department.
Estimating unknown expenditures for utilities, general insurance, or legal counsel.
Debt payments and tentative investment earnings
The 2022/23 City budget continues to recognize the need for a conservative approach to managing expenditures while providing a balance of maintaining existing high-quality programs, services and infrastructure, to best meet the goals and priorities of the City and its community partners. Additional service level changes for the individual departments are described within the departmental summary sheets and the service level changes for capital project evaluations are included within the capital improvements section.
Strengths ,Weaknesses, Opportunities, and Threats
City of Cotati | Fiscal Year 2022/23 Budget Page 45
Priorities & Issues
The budget continues to meet the prudent financial reserve goals of City Council, which calls for a General Fund operating contingency reserve of not less than 25% of the total General Fund operating budget for the fiscal year (Resolution 2009-50). The adopted budget includes a reserve level that continues to exceed this goal set by City Council.
Although the current year budget continues to meet the City Council reserve policy, the City still faces some medium and longer term challenges:
Cotati Priorities
The Priorities as outlined in the City Council Objectives and City Managers Message along with the department units goals and objectives as outlined in their strategic projects and goals:
City of Cotati | Fiscal Year 2022/23 Budget Page 46
Cotati's Issues
Although the current year budget continues to meet the City Council reserve policy, and Measure S was approved by voters, thus securing a vital City revenue source, the City still faces some medium and longer term challenges:
Economic Development: Due to anticipated growth slowdown for Property Taxes due to the Proposition 8 recapture and insufficient diversification of revenue, the City is focused on diversifying the current sources of revenue to provide a more stable and resilient general fund. Economic development also continues to grow the local economy, adds new goods and services locally, creates new jobs and contributes taxes to support services for our community. This is complemented by General Fund reserves, which provide financial stability and allow the City to respond to changes in revenue projections, expenditure needs, and unforeseen economic erosion or expansion. Both the City Managers Department and the Community Development department are continuing to develop ongoing strategies to diversify the revenues and continue to expand the appropriate growth in line with the City's character.
Staffing Continuity and Succession Planning: The City is continuing to struggle to regain pre-pandemic employment levels. The issue is twofold, with first the loss of current staff, including senior employees retiring from the City or staff being recruited to move to other outside agencies. Secondly, the current hiring practices for local government do not seem to be enough to meet the expectations of potential candidates. While full staffing is always a desire for the City, it is expected to become even more difficult to fill positions as unemployment numbers decrease. The City Managers Office continues to work with each Department Director to provide enticing promotional position information for recruiting.
Disaster Response: The City has been lucky over the last decade to have not been subject to the significant losses and destruction that impacted other major areas within Sonoma County. This does not mean that we are immune. While we have made significant investments in backup systems, we must make strategic plans to address possible future catastrophic potential impacts from public safety power shutoffs, fire, earthquake, ongoing drought, or even technology systems' data breaches.
City of Cotati | Fiscal Year 2022/23 Budget Page 47
Long Range Financial Plans
Although the adopted budget is an annual budget, the City is implementing tools to look beyond the one year, to make sure it can sustain operations and meet the long-term goals established in the comprehensive plan. To ensure long-term sustainability, the City's budgets follow these financial-related goals:
Maintain an operating reserve of at least 25 percent for the General Fund and 33% for the Enterprise Funds Continue implementing best financial practices
Use technology to streamline and automate business practices to help keep up with the demand for services Contribute full funding for annual UAL pension funding and will evaluate and fully implement the unfunded liability management policy in Fiscal Year 2022/23
To make sure the City is on the right financial track, the city has an objective formalizing the Long-Term Financial Outlook that forecasts operating expenses and revenue for the next 10 years for the General Fund to correlate with the currently implemented 5 year outlook for the capital expenditures plan (CIP Schedules) for both the General and Enterprise Funds.
In addition to the operational outlook, a capital plan has been developed to address the needed infrastructure for the next five years. The summary of the long term capital plan summary can be found in the section after the long-term financial planning as well as within the Multi-Year Capital Improvements Section. Funding for these projects is also forecasted to make sure that the projects can be completed with no General Fund debt.
Long-term Financial Planning
Long-term financial planning is the process of aligning financial capacity with long-term service objectives.
With this planning, the City can use simple forecasts to provide insight into future financial capacity in order to meet future objectives, including capital planning, as well as secure operations of core services in case of future instability. City staff are currently working on a 5-year proforma budget. Many governments have a comprehensive long-term financial planning process because it stimulates discussion and engenders a long-range perspective for decision makers. Below is a snapshot of the estimated revenue and expenditure projections for 5-years for the General Fund, as well as the combined Enterprise Funds.
City of Cotati | Fiscal Year 2022/23 Budget Page 48
Long Term Capital Planning
The first step in long range capital planning is identifying community needs and desires. The City is continuing to develop ongoing capital asset life cycle replacement schedules including the vehicle & equipment replacement fund as well as preparation of the 5-year capital improvement program for both government and enterprise major infrastructure. City staff also analyze the assets that are noted for possible aging to determine when or if replacements are required. These schedules assist programing funds needed for the replacement or refurbishment of these major assets. Within the multi-year plan for capital improvements there is additional information to identify future service needs and maintenance, possible cost savings due to project implementation, as well as possible increases in revenue.
Other items that are considered when initiating major capital expenditures include the following:
Do these infrastructure improvements meet economic development needs or provide great public benefit? Does it meet City policy within the General Plan?
Did we incorporate input and participation from major stakeholders and the public? Will this project provide additional revenue-generating potential? What are the non-financial impacts of the project, including local and global environmental impacts? City of Cotati | Fiscal Year 2022/23 Budget Page 49
Personnel Changes
For the Fiscal Year 2022/23 the budget continues to reflect full staffing with possible changes to staffing including:
Advancement of the City Manager Administrative Analyst to a Senior Management Analyst.
Addition of City Manager Administrative Assistant to assist in continued City Operations due to the loss of City Clerk.
Addition of a second Accountant in the Administrative Services Department.
Replacement of the Community Development Limited Term Senior Planner with a part-time Associate Planner, and the addition of a part-time Planning Technician to replace the Administrative Analyst position.
Replacement of the Public Works Administrative Analyst with a part-time Engineering Technician.
Increased Police Officers numbers in part to replace the Community Services Officer who is retiring at mid-year.
Comparative Staffing Summary
City of Cotati | Fiscal Year 2022/23 Budget Page 50
Staffing Detail by Department
FUNCTION / DEPARTMENT
FY 18/19
BUDGET
FY 19/20
BUDGET
FY 20/21
BUDGET
FY 21/22
BUDGET
FY 21/22
ESTIMATED
ACTUALS
FY 22/23
PROPOSED
Elected Officials *
Mayor 1.0 0.5 0.5 0.5 0.5 0.5
Vice Mayor 1.0 0.5 0.5 0.5 0.5 0.5
Council Members 3.0 1.5 1.5 1.5 1.5 1.5
Total 5.0 2.5 2.5 2.5 2.5 2.5
Staff
City Manager *
City Manager 1.0 1.0 1.0 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0 1.0 0.0 0.0
Deputy City Clerk 0.0 0.0 0.0 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0 1.0 0.0 0.0
Senior Management Analyst 0.0 0.0 0.0 0.0 1.0 1.0
Administrative Assistant 0.0 1.0 1.0 0.0 0.0 1.0
Intern 0.5 0.5 0.5 0.5 0.0 0.5
Total 3.5 4.5 4.5 4.5 3.0 4.5
Administrative Services *
Director of Admin. Services 1.0 1.0 1.0 1.0 1.0 1.0
Senior Accountant 1.0 1.0 1.0 1.0 1.0 1.0
Accountant 0.0 0.0 1.0 1.0 1.0 2.0
Accounting Clerk-Senior 1.0 1.0 0.0 0.0 0.0 0.0
Accounting Specialist 1.0 1.0 0.0 0.0 0.0 0.0
Account Clerk 0.0 0.0 1.0 1.0 1.0 1.0
Intern 0.5 0.5 0.5 0.5 0.0 0.5
Total 4.5 4.5 4.5 4.5 4.0 5.5
Planning & Building *
Community Development Director 1.0 1.0 1.0 1.0 1.0 1.0
Senior Planner 1.0 1.0 1.0 1.0 1.0 1.0
Limited Term Senior Planner (PT) 0.0 0.0 0.0 0.3 0.0 0.0 Associate Planner (PT) 0.0 0.0 0.0 0.0 0.5 0.5
Administrative Analyst 0.0 0.4 0.4 0.4 0.0 0.0
Permit Tech 0.0 0.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 0.0 0.0 0.0 0.0
Planning Technician 0.0 0.0 0.0 0.0 0.0 0.5
Intern 0.0 0.0 0.0 0.0 0.0 0.5
Total 3.0 3.4 3.4 3.7 3.5 4.5
Public Works *
Director of Public Works 1.0 1.0 1.0 1.0 1.0 1.0
Civil Engineer 1.0 1.0 1.0 1.0 1.0 1.0
Administrative Analyst 1.0 0.6 0.6 0.6 0.0 0.0
Public Works Superintendent 1.0 1.0 1.0 1.0 1.0 1.0
Maintenance Worker II 2.0 2.0 3.0 2.0 2.0 2.0
Maintenance Worker I 3.0 3.0 1.0 2.0 2.0 2.0
Laborer 0.0 0.0 1.0 1.0 0.0 1.0
Engineering Technician 0.0 0.0 0.0 0.0 0.0 0.5
Intern 0.0 0.5 0.5 0.5 0.0 0.5
Total 9.0 9.1 9.1 9.1 7.0 9.0
Police Services
City of Cotati | Fiscal Year 2022/23 Budget Page 51
Chief of Police 1.0 1.0 1.0 1.0 1.0 1.0
Lieutenant 1.0 1.0 1.0 1.0 0.0 0.0
Sergeant 2.0 2.0 2.0 2.0 3.0 3.0
Corporal 2.0 2.0 2.0 2.0 1.0 2.0
Officer 6.0 6.0 6.0 6.0 5.0 7.8
Community Services Officer 1.0 1.0 1.0 1.0 1.0 0.5
Police Service Aide 0.8 0.5 0.5 0.5 0.8 0.8
Dispatcher/Clerk 5.5 5.5 5.5 5.6 4.6 5.6
Reserve Officer I 1.5 1.5 1.5 1.5 0.0 1.5
Total 20.8 20.5 20.5 20.6 16.4 22.2
Recreation
Facilities/Recreation Manager 1.0 1.0 1.0 1.0 1.0 1.0
Recreation Coordinator 1.0 1.0 1.0 1.0 1.0 1.0
Recreation Leader 0.5 0.1 0.1 0.8 0.8 0.7
Camp Director 0.2 0.2 0.2 0.0 0.0 0.0
Assistant Camp Director 0.2 0.0 0.0 0.0 0.0 0.0
Camp Staff 0.6 0.4 0.4 0.0 0.0 0.0
Total 3.5 2.7 2.7 2.8 2.8 2.7
Total City Staff 44.3 44.7 44.7 45.2 36.7 48.3
Total City Officials and Staff 49.3 47.2 47.2 47.7 39.2 50.8 * Subject to allocation of labor to Enterprise and Fiduciary Funds.
City of Cotati | Fiscal Year 2022/23 Budget Page 52
Appropriations Limit
Proposition 4, approved by the voters in November 1979, added California Constitution, Article XIIIB. This article limits the level of most appropriations from tax sources that the state and most local government entities are permitted to make in any given year. The limit for each year is equal to the limit for the prior year, adjusted for changes in the cost-of-living and population plus other various adjustments as required. The first year in which appropriations limits applied to state and local governments in California was Fiscal Year (FY) 1980/81.
Establishing Appropriations Limits
"The City's limitation is calculated every year and is established by resolution of the City Council as part of the Annual Operating Budget. A City Resolution was approved June 28, 2022 establishing the City of Cotati's appropriations limit.
The City's appropriations subject to the Gann Limit totals $8,834,095, which is well below the authorized spending limit of $18,355,175. Additional appropriations to the budget funded by non-tax sources such as beginning fund balances, grants or service charges are unaffected by the appropriations limit. Historically, the City's Annual Appropriations Limit has exceeded annual appropriations and the City projects the trend to continue into the future.
City of Cotati | Fiscal Year 2022/23 Budget Page 53
Calculations
State of California Fiscal Year 2022/23 Population Change Per Capita Personal Income Sonoma County City of Cotati Fiscal Year
Percentage Change over
Prior Year (1)
Percentage Change over
Prior Year (1)
Percentage
Change over
Prior Year (1)
2022/23 7.55% 0.54% -1.53%
Per Capita Cost of Living Converted to Ratio: 7.55+100 = 1.0755 100
City of Cotati Population Converted to Ratio: -1.53+100 = 0.9847 100
Calculation Factor for FY 2022/2023:
1.0755 x
0.9847 = 1.0590
Fiscal Year 2021/2022 Appropriations Limit $17,332,544
Fiscal Year 2022/2023 Factor 1.0590
Fiscal Year 2021/2022 Appropriations Limit $18,355,175
It should be noted that the Appropriations Limit applies only to proceeds of taxes, as defined by the law and statewide reporting guidelines.
Tax Appropriations Subject to the Tax Appropriations Limit Tax Appropriations Total Budget for 2022/23
Property Tax $2,012,395
Sales Tax 6,070,000
Other Tax 751,700
Total Appropriations Subject to Limit $8,834,095
Appropriations Subject to Limit $8,834,095
Fiscal Year 2021/2022 Appropriations Limit
18,355,175
Over/(Under) Appropriations Limit $(9,521,080)
Percentage Over/(Under) Limit (52%)
(1) Department of Finance-Budgeting Resource Price and Population Factors Used For Appropriations Limit at:
http://www.dof.ca.gov/wp-content/uploads/Forecasting/Demographics/Documents/PriceandPopulation2022.pdf or here DOF Factors City of Cotati | Fiscal Year 2022/23 Budget Page 54
Historical & Estimated Future Limits
Fiscal Year
Personal Income
Change
Population
Change Growth Factor Annual Adjustment Appropriations Limit Historical Appropriations Limits
2021/221 1.0573 0.9899 1.0466 $771,734 $17,332,554
2020/21 1.0373 0.9875 1.0243 $392,881 $16,560,820
2019/20 1.0385 0.9960 1.0343 $536,170 $16,167,939
2018/19 1.0367 0.9978 1.0344 $519,851 $15,631,769
2017/18 1.0369 1.0050 1.0421 $610,292 $15,111,919
2016/17 1.0537 1.0053 1.0593 $811,607 $14,501,625
2015/16 1.0382 1.0084 1.0469 $613,559 $13,690,018
2014/15 0.9977 1.0039 1.0016 $20,775 $13,076,459
2013/14 1.0512 1.0057 1.0572 $706,285 $13,055,686
Future Year Estimates Appropriations Limit
2023/24 1.0491 0.9912 1.0398 $730,670 $19,085,844
2024/25 1.0515 0.9899 1.0409 $779,948 $19,865,792
(2) Estimates calculated based on changes to both personal income and population change following a trending 5-year average. (2)
City of Cotati | Fiscal Year 2022/23 Budget Page 55
FUNDING SOURCES
City of Cotati | Fiscal Year 2022/23 Budget Page 56
Property Taxes Summary
$2,012,395
$47,479
(2.42% vs. prior year)
These projected revenues are estimated to change based on the following factors. 2% Assessor’s applied CPI
Consistent change in the assessed value due to transfer of ownership Increases due to sales of new development in Fiscal Year 2019/20 and 2020/21.
Total change of around 6%
Property Taxes Proposed and Historical Budget vs. Actual Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 500k
1,000k
1,500k
2,000k
2,500k
City of Cotati | Fiscal Year 2022/23 Budget Page 57
Revenues by Source
Revenue Source
Taxes
Property Tax
PROP. TAXCURRENT
$535,652 $559,887 $585,646 $668,036 $668,036 $669,611 0.2% PROP. TAX-CURR YR
SUPPLEM
$28,753 $25,499 $21,010 $0 $9,790 $0 -100%
PROP. TAXUNSECURED
$37,998 $42,980 $42,842 $20,803 $42,300 $20,354 -51.9%
PROP. TAX-PY
SUPPLEMENTAL
$24,241 -$24 -$19 $0 $0 $0 0%
PROP. TAX-PY
SEC/UNSEC
$473 $668 $700 $0 $0 $0 0%
PROP. TAXHOMEOWNER
EXEMP
$8,450 $8,229 $8,042 $0 $1,194 $0 -100%
PROP. TAX-INCR
RESID
$419,507 $460,357 $373,031 $510,000 $408,000 $510,000 25% PROP. TAX-IN-LIEU
OF VLF
$679,176 $715,055 $742,251 $766,077 $766,077 $812,430 6.1% PROP TAX - OTHER $31 $627 $30 $0 $0 $0 0%
Total Property Tax: $1,734,281 $1,813,280 $1,773,535 $1,964,916 $1,895,397 $2,012,395 6.2% Total Taxes: $1,734,281 $1,813,280 $1,773,535 $1,964,916 $1,895,397 $2,012,395 6.2% Total Revenue Source: $1,734,281 $1,813,280 $1,773,535 $1,964,916 $1,895,397 $2,012,395 6.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est.
vs. FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 58
Property Tax Dollar Distribution
A property tax is a levy on the assessed value of a property. The general property tax is levied by the county equal to 1% of the assessed value, often called the 1 percent general tax levy or countywide rate. Under Proposition 13, a law approved by California voters in 1978, general property taxes (not including those collected for special purposes) are limited to 1% of a property’s market value and increases in assessed value are restricted to 2% per year.
For example, for a home with an assessed value of $500,000, the property owner would be assessed approximately $5,000 a year in property taxes (1% of assessed value). Of the $5,000, the city would only receive a total of $532.50 (10.65% of the 1% assessed value) from the County. California's property taxes are collected by the County Tax Collector and are then transferred to the County Auditor for distribution to the multiple local governments.
The graphic below shows where each property tax dollar paid by City property owners is allocated.
City of Cotati | Fiscal Year 2022/23 Budget Page 59
Sales Taxes Summary
$6,070,000
$508,049
(9.13% vs. prior year)
The City is projecting a small increase of 2% of revenue from Sales Taxes for Fiscal Year 2022/23. This change is primarily a conservative estimate based on evaluated potential impacts from increased sales dollar transactions due to inflation and consumer demand offset by decreased cash receipts to the County Pool due to the Amazon Distribution Center reallocation of funding.
Major industry groups within the City are Building/Construction, Fuel and Service Stations, Food and Drug, and the County Pool.
Sales Taxes Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 1M
2M
3M
4M
5M
6M
7M
City of Cotati | Fiscal Year 2022/23 Budget Page 60
Revenues by Source
Revenue Source
Taxes
Sales Tax
SALES TAX $2,551,875 $2,442,951 $2,883,312 $2,770,057 $2,950,000 $3,020,000 2.4% SALES TAXMEAS. A
$0 $0 $64 $0 $0 $0 0%
SALES TAXMEAS. G/S
$2,557,336 $2,558,612 $2,954,366 $2,791,894 $3,010,000 $3,050,000 1.3% Total Sales
Tax:
$5,109,211 $5,001,563 $5,837,741 $5,561,951 $5,960,000 $6,070,000 1.8% Total Taxes: $5,109,211 $5,001,563 $5,837,741 $5,561,951 $5,960,000 $6,070,000 1.8% Total Revenue
Source:
$5,109,211 $5,001,563 $5,837,741 $5,561,951 $5,960,000 $6,070,000 1.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Sales Tax Dollar Distribution
Sales tax is a tax paid on the sales of certain goods and services. Currently, the total sales tax rate in the City of Cotati is 9.50%.
The City receives 2% in sales tax, with 1% Bradley‐ Burns and 1% Measure S. Sales tax from the Bradley‐Burns levy is allocated back to the City where the sale was negotiated or the order was taken. On the other hand, the transactions and use tax, or Measure S, is allocated to the City where the goods are delivered or placed into use.
The graphics below show the breakdown of the City’s sales tax:
City of Cotati | Fiscal Year 2022/23 Budget Page 61
Other Taxes Including Cannabis Business Tax Summary
$751,700
$121,400
(19.26% vs. prior year)
Other Taxes including Cannabis Business tax are estimated to increase due to pending new retail operations commencing in 2022/23.
Other Taxes Including Cannabis Business Tax Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 200k
400k
600k
800k
City of Cotati | Fiscal Year 2022/23 Budget Page 62
Revenues by Source
Other Taxes
Transfer tax is a transaction fee imposed on the transfer of land or real property from one person (or entity) to another. The total transfer tax for the County and City is $1.10 ($0.55 County / $0.55 City) per $1,000 of property value, minus any loans assumed in the sale.
Cannabis Business Tax is a local voter approved business tax for recreational cannabis businesses. These tax rates are based on several factors, including gross receipts, license type and business segment.
Transient occupancy tax (TOT) is a levy placed on tourists to the City, which is intended to compensate local government for the increased public service costs incurred by serving tourists. This tax is common in most of the United States, including California, and is applied to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging. At this time, Cotati is the only City in Sonoma County without TOT funding, due to the absence of lodging facilities.
Revenue Source
Taxes
Other Tax
TRANSFER TAX $48,109 $32,701 $54,440 $30,000 $60,000 $41,000 -31.7% CANNABISBUSINESS TAX
$352,076 $485,777 $592,014 $600,000 $600,000 $710,000 18.3% CANNABISLICENSE FEE
$0 $0 $1,500 $300 $300 $700 133.3%
CANNABISAPPLICATION FEE
$15,000 $0 $21,000 $0 $0 $0 0%
CANNABIS-CASH
TAX PYMNT C
$1,500 $174 $0 $0 $0 $0 0%
Total Other Tax: $416,685 $518,653 $668,954 $630,300 $660,300 $751,700 13.8% Total Taxes: $416,685 $518,653 $668,954 $630,300 $660,300 $751,700 13.8% Total Revenue Source: $416,685 $518,653 $668,954 $630,300 $660,300 $751,700 13.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 63
Licenses, Permits, Rents and Other Agency Fees Summary
$818,900
-$13,908
(-1.67% vs. prior year)
Licenses, Permits, Rents and Other Agency Fees Proposed and Historical Budget vs.
Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 200k
400k
600k
800k
1,000k
City of Cotati | Fiscal Year 2022/23 Budget Page 64
Revenues by Source
Licenses, Permits and Franchises
A business license is a tax payment to the city for doing business in that city. Cities collect fees from the business license applicants and place the majority of the fees into its general fund for the administration of city services, such as police, road work, parks and recreation and other community services that benefit citizens and businesses.
A utility franchise is a contract between a city and a utility or garbage company that outlines certain requirements for the utility to use the city’s public rights of way and for the garbage company to have exclusive rights to provide garbage service. The establishment of franchise agreements between cities and utilities or garbage companies is a customary business practice and legal process outlined by the state constitution.
Rent
Revenue received from the rental of city owned facilities.
Revenue from Other Agencies
These revenues are amounts received from other local and state agencies Budgeted and Historical Revenues by Source
Millions
Rents
Other Agency
Licenses, Permits & Franchises
FY2017
FY2018
FY2019FY2020FY2021FY2022FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
Revenue Source
Licenses, Permits &
Franchises
$515,547 $546,010 $623,563 $551,500 $538,800 $537,900 -0.2% Rents $96,344 $101,474 $71,712 $91,000 $76,000 $77,400 1.8% Other Agency $303,488 $189,454 $200,751 $190,308 $196,888 $203,600 3.4% Total Revenue
Source:
$915,379 $836,938 $896,025 $832,808 $811,688 $818,900 0.9% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 65
DEPARTMENTS
City of Cotati | Fiscal Year 2022/23 Budget Page 66
City Council
Mark Landman
Mayor
Department Description
The City Council is the five-member policy and legislative body of the City. The City Council of Cotati operates under the Council-Manager form of government, with five Council members elected at-large for staggered four-year terms.
The City Council, through the administrative authority of the City Manager, is responsible for the operation of the City, by setting policies and adopting City-wide goals and priorities.
The City Council formulates policies in the form of motions, resolutions, and ordinances, which reflect the interests, needs, and priorities of the citizens and businesses of Cotati, as well as the visitors to the City of Cotati.
The City Council appoints the City Manager and the City Attorney, who report directly to the City Council. The City Council also appoints the members of the City’s advisory commissions and committees.
The City Council meets twice a month in regular session, conducts special meetings and study sessions as needed, and attends regional coordination meetings with other local government agencies.
Please find more information on City Council Public
Meetings Here .
Expenditures Summary
The City Council budget reflects the costs associated with supporting the Council’s activities and providing for the operations of the City. The increase in expenditures for Fiscal Year 2022/23 is primarily derived from increases in allocated contract services including insurance.
$152,689
$16,782
(12.35% vs. prior year)
City of Cotati | Fiscal Year 2022/23 Budget Page 67
City Council Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 25k
50k
75k
100k
125k
150k
175k
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (35.9%)
Contract Services (32.9%)
Contributions (16.4%)
Other Expense (7.2%)
Capital Outlay (4.7%)
Utilities (2.3%)
Materials and Supplies (0.5%)
Repairs and Maintenance (0.2%)
City of Cotati | Fiscal Year 2022/23 Budget Page 68
Budgeted and Historical Expenditures by Expense Type
Millions
Repairs and Maintenance
Materials and Supplies
Utilities
Capital Outlay
Other Expense
Contributions
Contract Services
Personnel Services
FY2017
FY2018
FY2019FY2020
FY2021FY2022FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Expense Objects
Personnel
Services
$70,910 $54,073 $50,633 $48,370 $53,290 $54,810 2.9%
Materials and
Supplies
$828 $377 $1,173 $600 $600 $751 25.2%
Contract Services $28,995 $24,390 $28,506 $41,042 $41,042 $50,210 22.3% Utilities $4,352 $3,222 $4,438 $3,810 $3,810 $3,450 -9.4% Repairs and
Maintenance
$0 $6,211 $5,685 $3,000 $3,000 $321 -89.3%
Other Expense $12,723 $10,659 $4,488 $14,085 $14,085 $10,992 -22% Capital Outlay $0 $0 $0 $0 $0 $7,155 N/A
Contributions $15,700 $24,214 $24,735 $25,000 $25,000 $25,000 0% Total Expense
Objects:
$133,508 $123,145 $119,658 $135,907 $140,827 $152,689 8.4% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 69
Organizational Chart
City of Cotati | Fiscal Year 2022/23 Budget Page 70
City Manager's Department
Damien O'Bid
City Manager
Department Descriptions
The City Manager/City Clerk Office provides for the
efficient and effective administration of the affairs of the City of Cotati including the following; support to the City Council including implementation and enforcement of
the policies of the City Council, supervises all City
Departments, manages human resources, maintains
official City files including records of Council proceedings, disseminates public information, conducts municipal
elections in accordance with California State Government Codes, negotiates and manages franchise agreements,
administers the City’s mobile home rent stabilization
ordinance, and oversees Economic Development,
Recreation and Successor Agency.
Expenditures Summary
$645,775
-$31,073
(-4.59% vs. prior year)
City Manager Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 200k
400k
600k
800k
1,000k
City of Cotati | Fiscal Year 2022/23 Budget Page 71
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (69.3%)
Contract Services (13.3%)
Other Expense (9.3%)
Payout (3.6%)
Capital Outlay (2.7%)
Utilities (1.4%)
Repairs and Maintenance (0.3%)
Materials and Supplies (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service Materials and Supplies
Repairs and Maintenance
Utilities
Capital Outlay
Payout
Other Expense
Contract Services
Personnel Services
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$-0.2
$0
$0.2
$0.4
$0.6
$0.8
$1
Expense Objects
Personnel
Services
$354,026 $409,833 $411,351 $521,791 $754,411 $447,840 -40.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 72
Payout $79,812 $5,778 $13,095 $14,110 $37,607 $23,030 -38.8% Materials and
Supplies
$3,574 $5,331 $4,977 $4,000 $4,000 $894 -77.6%
Contract Services $88,073 $61,839 $181,176 $83,552 $83,552 $85,604 2.5% Utilities $6,383 $7,237 $8,690 $7,920 $7,920 $8,900 12.4% Repairs and
Maintenance
$419 $13,238 $12,469 $13,000 $13,000 $1,781 -86.3%
Other Expense $31,494 $34,119 $137,339 $29,825 $29,825 $60,331 102.3% Debt Service $2,619 $0 $3,287 $2,650 $2,650 $0 -100%
Capital Outlay $0 $0 $0 $0 $0 $17,395 N/A
Total Expense
Objects:
$566,400 $537,374 $772,383 $676,848 $932,965 $645,775 -30.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Organizational Chart
City of Cotati | Fiscal Year 2022/23 Budget Page 73
Fiscal Year 2021/2022 Accomplishments
Regional Homelessness Governance Solutions - Ongoing
Response Program for people in mental health crisis (SAFE) SB 1383 Implementation/Franchise Agreement Amendment
Building Proforma & Tax/Fee Incentives for Housing & Econ Dev (Commercial/Residential) - Ongoing Mayors and Council Members JPA Update - Ongoing
Veronda-Falletti Ranch Barn Design
City Website Transition - Ongoing
Lead Digital File Management Program - Ongoing
On-Premises Closed Captioning System
Support Sale of Train Depot Property - Ongoing
Property Acquisition at W. Cotati/116
Corp Yard Property Development (Business Incubator) - Ongoing Cannabis Business Ordinance Update
Pension and Infrastructure Funding Plan (Co-Lead with Admin Services) Updated Master Fee Schedule
Microenterprise Home Kitchens
Noise Ordinance Update
Dogs on Leash Ordinance - Ongoing
COVID-19 IIPP, Policies
Kotate Park (Initial Design)
Cotati Veteran's Hall Use Negotiations
Polystyrene Prohibition and Single Use Take Out Containers Local Hazard Mitigation Plan
City Logo/Banner Program
Labor Negotiations (CEA/Non-Rep)
City Council Meeting Room Hybrid Transition
M&C Association By-Law Update - Ongoing
Fiscal Year 2022/2023 Objectives
Lead Digital File Management Program
Lead City Website Transition
City Seal Redesign
Veronda-Falletti Barn Design/Fundraising
Economic Development 2.0 (Co-Lead with CD)
Waste Franchise Negotiations
Putnam Park (Intial Design)
Election 2022
Evaulate New Legislative Management Systems
Ad Hoc Committee Projects as Needed
City of Cotati | Fiscal Year 2022/23 Budget Page 74
Departmental Goal #1: Economic Development to Enhance
Community Services
Along with joint City departments, continue
Economic Development work, including (1) strategy that
attracts or retains businesses by removing unnecessary
barriers that the City can affect and (2) continue short to medium term revenue enhancements by developing TOT and improving cannabis business taxes and (3)
working with the City Council to develop longer term
policies to grow and broaden the business community.
The goal of this work is to provide the community with
the needed resources for critical services and
infrastructure.
Department Goal #2: Provide Efficient and Responsive Core Services
Maintain efficient and responsive core services in all
departments. Continue to adjust or build new systems and services to meet community needs. Continue to look for
opportunities to adapt and mitigate the impacts of climate change and improve emergency preparedness and
resiliency, including wildfire preparedness.
Departmental Goal #3: Community Engagement
Continue to improve engagement between the City
and residents so that the community has timely information about City programs and projects and can readily engage with the City on issues that they care about. This requires using multiple platforms and communication channels to
meet people where they are.
To meet this objective the City Manger produced specific City Manager Message YouTube Videos.
Actual
FY 20/21
Actual
FY 21/22
Goal
FY 21/22
Public Media Messages 7 14 24
City of Cotati | Fiscal Year 2022/23 Budget Page 75
Department Goal #4: Promote Equity and Inclusivity
Ensure that City operations are inclusive and
equitable. Advance equity and health in partnership with Cotati residents and stakeholders, other jurisdictions, and non-governmental organizations.
City of Cotati | Fiscal Year 2022/23 Budget Page 76
Administrative Services Department
Angela Courter
Director of Administrative Services
Department Description
The Administrative Services Department serves to support the financial management and reporting of the City, including: collection and disbursement of all City funds; processing payroll disbursements as well as related reporting, withholding and payroll benefits management; accounts payable processing; billing and collection of water, sewer, business license, and developmental user fees; maintenance of general ledgers and journals; investments of the City’s idle funds; purchasing; information systems oversight and support; development and maintenance of long term economic impact analyses; budget preparation and administration; financial reporting; audit liaison and coordination, and oversight of the City Risk Management Program.
Expenditures Summary
$443,068
$56,398
(14.59% vs. prior year)
Administrative Services Proposed and Historical Budget vs. Actual Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 100k
200k
300k
400k
500k
City of Cotati | Fiscal Year 2022/23 Budget Page 77
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (55.7%)
Contract Services (21.6%)
Administrative Fee (10.9%)
Other Expense (5.3%)
Capital Outlay (2.8%)
Payout (2%)
Utilities (0.9%)
Debt Service (0.4%)
Materials and Supplies (0.3%)
Budgeted and Historical Expenditures by Expense Type
Millions
Repairs and Maintenance
Materials and Supplies
Debt Service
Utilities
Payout
Capital Outlay
Other Expense
Administrative Fee
Contract Services
Personnel Services
FY2017FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$-0.1
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Personnel
Services
$91,562 $86,222 $137,368 $202,490 $306,850 $246,950 -19.5% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 78
Payout $13,081 $1,186 $1,788 $4,830 $2,365 $8,770 270.8% Materials and
Supplies
$629 $835 $964 $1,050 $1,050 $1,140 8.6%
Contract Services $52,462 $76,218 $100,205 $98,425 $98,425 $95,835 -2.6% Utilities $2,525 $3,065 $3,493 $3,600 $3,600 $4,000 11.1% Repairs and
Maintenance
$0 $7,717 $7,235 $7,500 $7,500 $567 -92.4%
Other Expense $13,703 $11,192 $16,471 $19,095 $19,095 $23,500 23.1% Administrative
Fee
$44,116 $37,068 $39,714 $48,080 $48,080 $48,080 0%
Debt Service -$2,703 -$1,911 $3,723 $1,600 $1,600 $1,600 0% Capital Outlay $0 $0 $0 $0 $0 $12,626 N/A
Total Expense
Objects:
$215,375 $221,593 $310,961 $386,670 $488,565 $443,068 -9.3% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 79
Organizational Chart
Angela Courter is the current Director of Administrative Services, serving in this position since August 2019, and has been with the City of Cotati since 2016 when she originally joined us as the Senior Accountant, after almost 10 years in public accounting.
Neil Tomlinson is now the Senior Accountant and has been with the City since 2013.
Accountant, Rosie Speranza joined us in February 2021.
Account Clerk, Cassandra Rivera joined us in August 2020. We hope to hire a new department accountant early in Fiscal Year 2022/23 to continue to provide better efficient community services and elevated financial reporting.
City of Cotati | Fiscal Year 2022/23 Budget Page 80
Fiscal Year 2021/2022 Accomplishments
Procurement Procedure & Credit Card Policy Refresh and Implementation - Ongoing Manage On-Site IT Contractor (Pilot) - Ongoing
Deposit Account Processing and Reporting - Ongoing
AP Digital Processing - DH In System Approval & Routing - Ongoing 5 Year Strategic Budget - Single Year Working Budget - Ongoing Docuware Digital Conversion of Files - Ongoing
Debt Financing Evaluations
Investment Planning - Ongoing
Pension Management Policy
Pension 115 Trust Fund Establishment
IBS Payroll System Update - Ongoing
Standby/Constructive Receipt
Online Payment Processing/Online Check Processing
Backflow RFP
Cannabis Business Audit Process Update - Ongoing
Departmental Webpage Build Out + Social Media - Ongoing General IT* - Incode Cloud Evaluation/ICD
Capital Project Budgeting System Upgrade
Newsletter distribution to Non-Utility Residents
Internet Service Upgrade for Civic Center Water/Sewer reimbursement State Fund Arrearages Program Fiscal Year 2022/2023 Objectives
Investment Planning
Fixed Asset/Work Order Processes
Digital Records Workflow
Backflow Program/Code Review
IT Special Projects (AD, Licensing, Security, Itron, Etc.) (Modify) Hydrant Meter Process Update
IBS Payroll System Update
TOT Taxation Process/Documentation
Propose Two Year Budget Process/Multiyear Planning
Business License Audit/Process Review
Unit Goals & Performance Measures
Departmental Goal #1: Maintaining Required Reserves
Budgeting efforts to meet or exceed both the
General Fund reserve policy target of 25% and
Enterprise Fund (Water & Sewer) reserve policy
target of 33%.
Actual
FY
20/21
Actual
FY
21/22
Goal
FY
22/23
General Fund Compliance Yes Yes Yes
Water Operating Fund
Compliance
Yes Yes Yes
Sewer Operating Fund
Compliance
Yes Yes Yes
City of Cotati | Fiscal Year 2022/23 Budget Page 81
Departmental Goal #2: Compliance
Keep data and related regulations updated for
compliance with law on an ongoing basis, including:
Payroll compliance with labor laws
Utility compliance with State and Local Legislation
including emergency resolutions.
Financial reporting compliance with GASB Standards
Actual
FY
20/21
Actual
FY
21/22
Goal
FY
22/23
Clean Audit Opinions Yes Yes Yes
Payroll System Compliance Yes Yes Yes
Water Agency Reporting No
Comments
Yes Yes Yes
Departmental Goal #3: Internship Program
Coordinate an accountant internship program with
the Sonoma State Business Administration Department.
Actual
FY 20/21
Actual
FY 21/22
Goal
FY 22/23
Interns Employed 0 0 1
Departmental Goal #4: Multilingual Availability for Utility Customers
In order to make online utility access more accessible
to more residents we will evaluate and develop multilingual availability on the City Website and Utility Billing portal.
City of Cotati | Fiscal Year 2022/23 Budget Page 82
Community Development
Noah Housh
Director of Community Development
Department Description
The Community Development Department is responsible for managing the Planning, Building, Housing and Code Enforcement Divisions for the City, while also supporting the Economic Development efforts of the City Manager's Office. The Planning Division provides staff and technical support toward developing and implementing land-use, planning and zoning policies and programs that guide City growth, as well as ensuring all City actions are compliant with the California Environmental Quality Act. The Building Division provides for public health and safety, promoting code compliance and improvements in the community through building inspections and plan review. The Housing Division assists with the management of the City's affordable housing stock and ensuring on-going compliance with the City's affordable housing programs. Finally, Code Enforcement works with the citizens of Cotati to maintain a safe, attractive and high-quality community environment by ensuring compliance with all adopted City codes and standards.
Expenditures Summary
$1,110,569
$129,232
(13.17% vs. prior year)
Community Development Proposed and Historical Budget vs. Actual Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 1,000k
250k
500k
750k
1,250k
City of Cotati | Fiscal Year 2022/23 Budget Page 83
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (48%)
Contract Services (40.7%)
Other Expense (7.1%)
Capital Outlay (2%)
Payout (0.9%)
Utilities (0.8%)
Materials and Supplies (0.5%)
Repairs and Maintenance (0.09%)
Budgeted and Historical Expenditures by Expense Type
Millions
Contributions
Debt Service
Repairs and Maintenance
Materials and Supplies
Utilities
Payout
Capital Outlay
Other Expense
Contract Services
Personnel Services
FY2017
FY2018
FY2019
FY2020FY2021
FY2022
FY2023
$0
$1
$0.25
$0.5
$0.75
$1.25
Expense Objects
Personnel
Services
$309,751 $402,497 $454,646 $477,610 $827,235 $533,070 -35.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 84
Payout $24,638 $0 $4,175 $3,690 $65 $10,160 15,530.8%
Materials and
Supplies
$1,291 $4,373 $3,553 $5,000 $5,000 $5,155 3.1%
Contract Services $162,003 $161,503 $233,172 $406,477 $311,477 $451,505 45% Utilities $6,763 $7,236 $8,809 $7,860 $7,860 $8,900 13.2% Repairs and
Maintenance
$0 $12,787 $12,609 $7,500 $7,500 $976 -87%
Other Expense $77,112 $87,952 $63,448 $73,000 $73,000 $78,859 8% Debt Service $202 $0 $541 $200 $200 $200 0%
Capital Outlay $0 $0 $0 $0 $0 $21,744 N/A
Total Expense
Objects:
$581,760 $676,349 $780,954 $981,337 $1,232,337 $1,110,569 -9.9% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 85
Revenues by Source
Budgeted revenues for FY2022 reflected the development uncertainty for the City. As Department staff evaluate the annual budget they have to consider the likelihood of property owners making significant investment and improvements and due to the economic environment, there is still significant uncertainty. Staff will continue to project a conservative estimate of the potential revenue to be generated from planning and building permit applications.
For actual revenues in Fiscal Year 2021/22 we anticipate that actual revenues to be just over 25% more than budgeted.
This is down from the significant volume of permit activity that occurred in Fiscal Year 2020/21. When homeowners were spurred to make significant home improvements since travel and other leisure activities were not available due to the Covid-19 shut down.
Budgeted and Historical Revenues by Source
Millions
Development Fees
Other Revenues
Charges for Services
FY2017FY2018FY2019FY2020
FY2021FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
Revenue Source
Other Revenues
Community
Development
$42,912 $58,822 $92,203 $20,000 $92,000 $20,000 -78.3%
Code
Enforcement
$0 $0 $54,750 $10,000 $0 $6,000 N/A
Total Other
Revenues:
$42,912 $58,822 $146,953 $30,000 $92,000 $26,000 -71.7% Charges for
Services
Community
Development
$176,528 $203,164 $612,803 $232,750 $242,045 $230,250 -4.9% Total Charges for
Services:
$176,528 $203,164 $612,803 $232,750 $242,045 $230,250 -4.9% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
Budget (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 86
Development Fees
Community
Development
$0 $0 $0 $3,000 $0 $0 N/A
Total
Development
Fees:
$0 $0 $0 $3,000 $0 $0 N/A
Total Revenue
Source:
$219,440 $261,986 $759,756 $265,750 $334,045 $256,250 -23.3% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
Budget (%
Change)
Organizational Chart
The Community Development staffing is a unique structure based on the distinct needs of Cotati, as a relatively small fullservice City. To address these needs, and remain flexible and responsive to changes in the economy, the Community Development Department is currently supported by a number of part-time and/or contract employees to augment the fulltime Department staff. These additional contractor functions are included in blue below while part time are indicated with the (PT) subsequent to the title.
City of Cotati | Fiscal Year 2022/23 Budget Page 87
Fiscal Year 2021/2022 Accomplishments
Housing Element (HE) Update-Complete Fall 2022 - Ongoing Housing: Objective Design Guidelines
Housing: Multi-Family Streamling Ordinance (HE Action, NU zone) Housing: Financing Model-JPA + Fee Options - Ongoing
Housing: Opportunity Site Selection for HE
Housing: Administration Function-For Sale + Rental - Ongoing Cannabis Ordinance Review and Tax Resolution Update
GHG Reduction Strategy (RCPA)-Fossil Fuel (Gas) Station Ban Bicycle Pedestrian Master Plan Update - Ongoing
Development Process Improvements - Ongoing
Telecom Facility Ordinance
GP Initiated Re-Zonings- Map & Text - Ongoing
Implementation of Electronic Project Review, Tracking and File Management-Bluebeam and ICD Software Process Implementation
Cottage Housing Ordinance
Bike Share Roll Out
Train Depot Property Sale - Ongoing
Woonerf Ordinance
Urban Agriculture Ordinance (+Falletti Ranch)
Housing Outreach Program-Survey, SM, and Events
Departmental Webpage Improvements-Housing, ADUs, Code Enforcement Jamie Lane Affordable Housing Project (City led development) Kessing Ranch Affordable Housing HLT Agreement
Telecommunication Guidelines
Fiscal Year 2022/2023 Objectives
6th Cycle Housing Element Update
Housing Element Program Implementation
2023 Building Code Update (+GHG Measures)
Bike and Pedestrian Master Plan Update
Santero Way Specific Plan Update
Economic Development 2.0 (Co-Lead with CM)
Housing Administration
Implement New State Housing Legislation
Departmental Goal #1: Prioritize Development Review and Housing Policy
The Community Development Department provides
for the long-term viability of the City by providing prompt and responsive services to customers seeking development review and land use input for their properties. Continue to explore policy recommendations to expand affordability of housing across all income ranges.
Housing Units
Produced
Actual
2020
Actual
2021
Goal*
2022
Very Low 2 4 8
Low 1 2 4
Moderate 1 8 5
Above Moderate 16 22 13
* Based on 1/8 of the CA Regional Housing Needs Allocation (RHNA) to the City for the next 8 years.
City of Cotati | Fiscal Year 2022/23 Budget Page 88
Check out this article on how our Community Development Department in 2020 made innovative strides to build
permanent affordable housing for our community:
bit.ly/PermanentAffordableCotati
Departmental Goal #2: Expanded Services
The Community Development Department will
continue to seek opportunities to expand on the services offered and provided by Department staff. This will include expanded access to affordable housing information,
streamlined ability to file Code Enforcement complaints and continuing to leverage contract staff to provide broadened service levels in all aspects managed by the Department.
Departmental Goal #3: Policy and Development Project
Community Engagement
The Community Development Department will
continue to seek and expand efforts to engage with
members of the community on both long-term policy
projects such as the Housing Element Update, as well
during the review of individual development projects. These efforts will include direct notices to property owners of neighboring sites proposed for development,
expanded information being available on the Department
webpage and through the use of social media posts and
notifications.
Actual
FY 20/21
Actual
FY 21/22
Goal
FY 22/23
Department Website Updated Yes Yes Yes
Social Media Posts 1 1 1
Departmental Goal #4: Provide Equitable Access to Information and Services
The Community Development Department is
committed to ensuring the provision of information and
services is equitable, and engages all populations within the community of Cotati. These efforts will seek to ensure every citizen of Cotati is considered through Department
engagement efforts, the provision of Department services and in the goals and policies promoted by Department staff in long-range planning documents.
City of Cotati | Fiscal Year 2022/23 Budget Page 89
Engineering and Public Works
Craig Scott
Director of Engineering and Public Works
Department Description
The Public Works department operates and maintains
the water, sewer, and storm water systems, roadways,
City parks and buildings, and provides a wide range of
engineering services including managing a Capital
Improvement Program, issuing permits for construction
in the public right-of-way, and working with developers.
Engineering provides technical support to the various
City departments, responds to citizen’s inquiries and
requests regarding public infrastructure, performs
development review and plan check, performs
engineering and construction management of capital
improvement projects and provides mapping and
engineering records support.
City of Cotati | Fiscal Year 2022/23 Budget Page 90
Expenditures Summary
$1,399,279
$5,992
(0.43% vs. prior year)
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 250k
500k
750k
1,000k
1,250k
1,500k
City of Cotati | Fiscal Year 2022/23 Budget Page 91
Expenditures by Function
Budgeted Expenditures by Function
Public Works - Parks (32.8%)
Public Works - Streets (31.8%)
Public Works - Engineering (15.5%)
Public Works - Govt. Buildings (11.6%)
Public Works - Storm Water Mgnt. (8.3%)
Budgeted and Historical Expenditures by Function
Millions
Public Works - Storm Water Mgnt.
Public Works - Govt. Buildings
Public Works - Engineering
Public Works - Streets
Public Works - Parks
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expenditures
Public Works
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
(% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 92
Public Works -
Engineering
$143,669 $117,609 $131,634 $172,181 $207,201 $217,218 4.8% Public Works -
Streets
$407,182 $387,974 $364,450 $435,336 $602,676 $444,603 -26.2% Public Works - Storm Water Mgnt.
$183,831 $90,173 $76,266 $100,906 $124,971 $115,521 -7.6% Public Works - Govt.
Buildings
$127,929 $150,432 $141,356 $186,520 $231,675 $162,682 -29.8% Public Works - Parks $270,614 $261,855 $285,111 $498,344 $586,999 $459,255 -21.8% Total Public Works: $1,133,225 $1,008,043 $998,817 $1,393,287 $1,753,522 $1,399,279 -20.2% Total Expenditures: $1,133,225 $1,008,043 $998,817 $1,393,287 $1,753,522 $1,399,279 -20.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
(% Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Contract Services (40%)
Personnel Services (34.9%)
Utilities (11.8%)
Other Expense (4.7%)
Repairs and Maintenance (3.4%)
Materials and Supplies (2.7%)
Payout (1.4%)
Capital Outlay (1.1%)
Debt Service (0.002%)
City of Cotati | Fiscal Year 2022/23 Budget Page 93
Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service
Capital Outlay
Payout
Materials and Supplies
Repairs and Maintenance
Other Expense
Utilities
Personnel Services
Contract Services
FY2017FY2018
FY2019
FY2020FY2021FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Expense Objects
Personnel
Services
$363,710 $380,576 $393,457 $482,430 $789,975 $488,620 -38.1% Payout $100,129 $2,708 $27,804 $9,440 $22,130 $19,420 -12.2% Materials and
Supplies
$36,629 $47,740 $39,676 $37,800 $37,800 $37,944 0.4%
Contract Services $332,347 $273,574 $242,686 $472,199 $512,199 $559,799 9.3% Utilities $159,815 $174,657 $197,512 $214,295 $214,295 $165,050 -23% Repairs and
Maintenance
$38,064 $63,138 $32,608 $115,700 $115,700 $47,700 -58.8% Other Expense $102,502 $65,650 $65,020 $61,393 $61,393 $65,377 6.5% Debt Service $29 $0 $53 $30 $30 $30 0%
Capital Outlay $0 $0 $0 $0 $0 $15,339 N/A
Total Expense
Objects:
$1,133,225 $1,008,043 $998,817 $1,393,287 $1,753,522 $1,399,279 -20.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 94
Organizational Chart
Description of the
Fiscal Year 2021/2022 Accomplishments
2021 Street Rehabilitation Project (Westside Street Rehabilitation) Civic Center Complex Misc Improvements Completion (Roof/Windows) City Hall/Corp Yard Emergency Power/Battery and EV Charger Project Kotati Park Play Structure (Construction) - Ongoing
Veronda Falletti Ranch barns (Design) - Ongoing
Sewer Inflow and Infiltration Reduction - Ongoing
Local Roads Safety Plan (LRSP)
Park and Ride Replacement (Construction) - Ongoing
Misc. Street/Park Improvements (Pocket Park/Gateway benches) - Ongoing Old Redwood Hwy Traffic Flow Improvements Water/Sewer Rate Study Loretto to McGinnis Pathway Improvements
Crossing Upgrade at Laguna and Commerce
2021 Street Preservation Project (Bird Section Slurry Seal) 2023 Street Preservation Project - Design - Ongoing
2023 Street Rehabiliation Project - RFP/Design
EV Station Design - La Plaza
Traffic Safety Improvements (East Cotati@Charles, W. Cotati Ave) Wayfinding - Kiosks
Drought Relief Grant Fund application - Ongoing
City of Cotati | Fiscal Year 2022/23 Budget Page 95
Fiscal Year 2022/2023 Objectives
Commerce Gateway Improvements
2022 Street Preservation Project
2023 Street Rehabilitation Project
Redwood Drive and Cypress Street Project
Highway 116 and W Cotati Ave Intersection
Putnam Park Improvements
Kotati Park Improvements
Veronda-Falletti Ranch Barn
Civic Center Improvements - Community Center Windows
Civic Center Parking Lot Reconfiguration and Paving
Hydrant ATM
Wells 1A and 3 Treatment Rehabilitation
Sewer Repair and Replacement
Departmental Goal #1: Provide safe and reliable water and sewer service
Provide safe and reliable water and sewer service,
operate and maintain the infrastructure proactively, and continue to meet or exceed all State and Federal regulatory requirements.
Enhance operational reliability by using automation to
provide daily water production and equipment run-time
reports and improve accessibility to the data by moving away from paper records.
Actual
FY
20/21
Actual
FY
21/22
Goal
FY
22/23
Water Sewer Service Orders 649 752 700
State Agency Reporting Without
Comments
Yes Yes Yes
City of Cotati | Fiscal Year 2022/23 Budget Page 96
Departmental Goal #2: Lower the future annual cost of street maintenance
Invest in strategic infrastructure to meet community
desires while lowering the future annual cost of street maintenance by rehabilitating roads in poor condition and maintaining those in fair to good condition.
Departmental Goal #3: Provide excellent customer service to the public and development community
Provide excellent customer service to the public and
development community by maintaining City infrastructure records, providing clear instructions for Public Works
processes and permitting, and involving the public in
significant public works projects with effective public outreach.
City of Cotati | Fiscal Year 2022/23 Budget Page 97
Police Department
Michael Parish
Chief of Police
Welcome to the Cotati Police Department. I am honored to be your Chief of Police.
Department Description
The women and men of our Police Department are committed to providing quality public safety services to our community. I am very proud of our dedicated employees and volunteers who, through our daily activities, are making a positive difference by enhancing police services and continuing the great quality of life in the City of Cotati. Our members of the Cotati Police Department are committed to being responsive to our community in the delivery of quality services. Recognizing our responsibility to maintain order, while affording dignity and respect to every individual. Our objective is to provide contemporary police services through a community partnership which promotes safe, secure neighborhoods, parks, roadways, recreation, shopping and commercial areas visited by all.
Moving forward, we will continue our focus on (1) being fair in processes, (2) being transparent in actions, (3) providing opportunity for voice, and (4) being impartial in decision making.
We will continue our community policing philosophy through personal outreach to stakeholders to remain proactive in reducing crime, increasing traffic safety, enhancing citizen and business engagement and overall wellbeing of the City. We will continue our focus of training on employee health and wellness, effective ways to engage people who are in mental health crisis, continue understanding implicit bias, enhance de-escalation tactics through equipment and training and collect Racial and Identity Profiling Act data. The Cotati Police Department will continue to become a progressive department looking for unconventional ways to build Trust and Legitimacy in our City.
City of Cotati | Fiscal Year 2022/23 Budget Page 98
Expenditures Summary
$4,652,725
$153,480
(3.41% vs. prior year)
Police Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 1M
2M
3M
4M
5M
City of Cotati | Fiscal Year 2022/23 Budget Page 99
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (69.5%)
Contract Services (19%)
Other Expense (3.6%)
Capital Outlay (2.9%)
Utilities (1.5%)
Repairs and Maintenance (1.4%)
Payout (0.8%)
Materials and Supplies (0.8%)
Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service
Administrative Fee Materials and Supplies
Payout
Repairs and Maintenance
Utilities
Capital Outlay
Other Expense
Contract Services
Personnel Services
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
Expense Objects
Personnel
Services
$2,778,660 $2,721,604 $2,918,757 $3,249,040 $6,458,190 $3,233,570 -49.9% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 100
Payout $200,150 $37,708 $36,844 $39,020 $44,995 $39,000 -13.3% Materials and
Supplies
$17,841 $30,540 $12,400 $37,000 $37,000 $37,872 2.4%
Contract Services $475,346 $562,170 $660,787 $860,305 $860,305 $884,549 2.8% Utilities $54,563 $61,631 $69,242 $69,430 $69,430 $68,550 -1.3% Repairs and
Maintenance
$58,261 $121,180 $151,765 $118,900 $118,900 $65,000 -45.3% Other Expense $108,735 $79,809 $91,245 $105,550 $105,550 $167,184 58.4% Administrative
Fee
$12,948 $7,067 $2,140 $15,400 $15,400 $15,400 0%
Debt Service $3,424 $0 $4,065 $4,600 $4,600 $4,600 0%
Capital Outlay $0 $14,160 $16,646 $0 $0 $137,000 N/A
Total Expense
Objects:
$3,709,928 $3,635,869 $3,963,892 $4,499,245 $7,714,370 $4,652,725 -39.7% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 101
Organizational Chart
Current staffing at the police department consists of the following staff*:
Chief of Police Michael Parish
Sergeant Baudelia Gallo
Sergeant Paul Goodin
Sergeant Tyler Wardle
Corporal/K9 Handler Brian Deaton and his partner REMO
Officer/Detective Anthony Garber
Officer/Motor Ryan Reinke
Officer Jerry Cunningham
Officer Bennet Knight
Officer Ryan Sullivan
Community Service Officer Carrie Peoples
Police Services Aide Katie Huldermann
Police Dispatcher/Clerk Michael Callen
Police Dispatcher/Clerk Renee Harris
Police Dispatcher/Clerk Adrien McGoon
Police Dispatcher/Clerk Cristina Montoya
Police Dispatcher/Clerk Kirsten Ott
Volunteers and Cadets
* In order by rank then alphabetically.
City of Cotati | Fiscal Year 2022/23 Budget Page 102
Fiscal Year 2021/2022 Accomplishments
Added Hi-Lo sirens to all PD vehicles and performed an emergency evacuation drill Posted weekly police log that goes to CV on our City Website (Transparency) Submitted ABC Grant
Pink Patch for breast cancer awareness month/Pins for Pride Month/No Shave Nov. For Cancer Awareness Robust training on de-escalation, implicit bias, people in mental health crisis 5 agency mutual aid crime scene/investigation training (implemented and ongoing) Regional participation in Response Program for people in mental health crisis (SAFE Team in service) Improved PD building cameras and storage of media (ongoing) New intercom for dispatch to lobby (ongoing)
Body Worn Camera/Taser upgrade (5) year contract
Pedestrian Safety Education and Enforcement
Fiscal Year 2022/2023 Objectives
Public Safety Blood Drive
Bola Wrap Upgrade with Training
Vehicle, Pedestrian and Bicycle Safety Enforcement-LRSP Expansion of SAFE Team Hours (24/7)
Thomas Page Academy School Supply Drive
Coordinate Hi-Lo Evacuation Drill
De-Escalation, Implicit Bias and Mental Health Crisis Training Electric Bicycle for Patrol with Training
Crime and Vehicle Accident Scene Mapping
Noise Abatement with Registered Meter
Hand Held Narcotics Detector (Fentanyl) with Training
Web-based Citizen Feedback Service
Departmental Goal #1: Regional Collaboration to Address Mental Health and Unsheltered Crisis
Specialized Assistance For Everyone (SAFE) Team
The SAFE Team provides three main services to the
community
1. Response to issues relating to mental health,
addiction and homelessness
2. Non-emergency response for people in need
3. Proactive and continued community outreach
Cotati and Rohnert Park have partnered with a
mobile mental health crisis response team for our
cities. The SAFE team began service November 1, 2021
starting with twelve hour daily coverage from noon to
midnight. Our goal is to provide 24 hour daily SAFE
response by the end of 2022. SAFE modeled after the
successful Cahoots program in Eugene Oregon
consists of a mental health professional, resource
advocate and medic (nurse, paramedic or EMT).
SAFE works proactively to address low level issues
and provides preventative outreach to help ensure
individuals don’t end up needing a higher level of
care. SAFE can identify shelter options for the
homeless, mental health services for people in crisis,
resources to address addiction and provide health
care that does not meet the threshold of an
ambulance response.
City of Cotati | Fiscal Year 2022/23 Budget Page 103
When SAFE is not responding to calls-for-service they
conduct outreach to the homeless triaging their
medical status and providing shelter and counseling
information.
SAFE is intended to benefit everyone by keeping
police officers, firefighters and paramedics available
for appropriate emergencies.
If you observe someone experiencing mental health
issues or homelessness and you think SAFE is an
appropriate response call 707-792-4611 for nonemergencies or 911 for emergencies.
Departmental Goal #2: Engage to Improve Communication, Build Trust, and Reduce Racism
The Police Department, in conjunction with all City
Departments, will strive to seek community engagement to improve communication, build trust, and reduce racism in Cotati.
The Police Department will continue community
engagement through Coffee with a Cop, National Night Out, Thomas Page Academy outreach and other platforms.
The Police Department will continue its Public Information efforts through social media and on the City Website. We will incorporate Neighborhood Level Programming through our
Officer Assigned Areas consisting of six (6) designated "beats" in our City.
Departmental Goal #3: Support Safe Roads and Neighborhoods, including Inviting Park Space, for the Community
The Police Department, in conjunction with all City
Departments, will continue to provide safe roads and
neighborhoods, including inviting parks and open spaces for the community to learn, play, and promote a healthy and active lifestyle.
During Fiscal Year 2020/21 the City initiated the Local Road Safety Plan (LRSP). The LRSP identified the top systemic collision patterns throughout the City and top collision locations. The LRSP was a joint effort by City Traffic
Engineers, Police and the public. This safety plan provides the City with a toolbox of countermeasures to address systemic collisions through future traffic designs and projects and directed traffic enforcement by our officers. The City will use the LRSP to make Cotati a safer community for vehicles, pedestrians and cyclists.
City of Cotati | Fiscal Year 2022/23 Budget Page 104
Recreation
Ashley Wilson
Recreation Manager
Department Description
This department is used for funding recreation activities including, but not limited to, year-round classes and programs, camps, trips and tours and special events. Recreation staff also manages rentals and services for City facilities, including City parks and City-owned buildings.
Expenditures Summary
$388,489
-$62,646
(-13.89% vs. prior year)
Recreation Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
0 100k
200k
300k
400k
500k
City of Cotati | Fiscal Year 2022/23 Budget Page 105
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Personnel Services (59.9%)
Contract Services (27.6%)
Other Expense (4.5%)
Capital Outlay (3.8%)
Utilities (1.5%)
Materials and Supplies (1.3%)
Payout (1.3%)
Repairs and Maintenance (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Debt Service
Contributions
Repairs and Maintenance
Payout
Materials and Supplies
Utilities
Capital Outlay
Other Expense
Contract Services
Personnel Services
FY2017
FY2018FY2019
FY2020
FY2021
FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
The FY 21/22 Estimate shows a large increase over the FY 21/22 Adopted Budget. This is primarily due to the additional CalPERS Unfunded Liability payment that was made in January of 2022. Additionally, this reduces future UAL payments, and is partly reflected in the almost $63K decrease in overall expenditures for FY 22/23 when compared to the FY 21/22 Adopted Budget. Health Benefits are also anticipated to significantly decrease in comparison to the FY 21/22 Adopted Budget.
City of Cotati | Fiscal Year 2022/23 Budget Page 106
This department is fully funded with the use of Measure S Sales taxes and has been in development since the Citizens of Cotati brought it back to the Community when they overwhelmingly voted for Measure G the precursor to Measure S. The recreation department looks forward to running more events and camps as we move on past the COVID-19 crisis.
Expense Objects
Personnel
Services
$175,902 $185,650 $210,589 $270,780 $473,545 $232,860 -50.8% Payout $2,150 $0 $12,171 $6,950 $0 $5,100 N/A
Materials and
Supplies
$3,572 $5,128 $4,304 $5,000 $5,000 $5,104 2.1%
Contract Services $76,697 $73,153 $62,469 $140,075 $110,075 $107,094 -2.7% Utilities $4,387 $4,341 $4,968 $4,860 $4,860 $5,700 17.3% Repairs and
Maintenance
$0 $12,346 $11,576 $2,000 $2,000 $655 -67.2%
Other Expense $14,317 $20,618 $9,697 $20,170 $20,170 $17,386 -13.8% Debt Service $307 $0 $186 $300 $300 $0 -100%
Capital Outlay $0 $0 $0 $0 $0 $14,590 N/A
Contributions $0 $0 $0 $1,000 $1,000 $0 -100%
Total Expense
Objects:
$277,332 $301,236 $315,960 $451,135 $616,950 $388,489 -37% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Organizational Chart
City of Cotati | Fiscal Year 2022/23 Budget Page 107
Fiscal Year 2021/2022 Accomplishments
Veronda-Falletti Ranch Barn Design
Dogs on Leash Ordinance – Ongoing
Kotate Park (Initial Design)
Cotati Veteran's Hall Use Negotiations
Fiscal Year 2022/2023 Objectives
Veterans Hall Operations
Veronda-Falletti Ranch Programming
Veronda-Falletti Barn Fundraising
Kotate Park Playground Equipment Update
Putnam Park Preliminary Design
Ad Hoc Committee Projects as Needed
Departmental Goal #1: Expand Programing
Expand affordable and accessible programming and
events to increase community engagement, visitation to the City, and support local businesses.
Departmental Goal #2: Provide Safe and Inviting Parks
Provide safe and inviting park and open spaces for the
community to learn, play, and promote a healthy and
active lifestyle.
City of Cotati | Fiscal Year 2022/23 Budget Page 108
FUND SUMMARIES
City of Cotati | Fiscal Year 2022/23 Budget Page 109
All Funds
This page is a summary of all of the City Operations as included within the budget book including enterprise funds like Water and Sewer. This is provided for informational purposes only as these funds are properly segregated and maintained.
Summary
The City of Cotati is projecting $31.93M of revenue (including transfers in and other sources) in FY2023, which represents a
30.6% increase over the prior year. Budgeted expenditures (including transfers out and other uses) are projected to increase by 54.5% or $14.95M to $43.92M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10M
$20M
$30M
$40M
$50M
City of Cotati | Fiscal Year 2022/23 Budget Page 110
Budget Summary by Fund
City of Cotati | Fiscal Year 2022/23 Budget Page 111
Revenue by Fund
2023 Revenue by Fund
Capital Projects (48.7%)
General (27.5%)
Enterprise Funds (15.6%)
Special Revenue Funds (2.5%)
Debt Service (2.1%)
Internal Service Funds (1.4%)
Private Purpose Trust (1.2%)
Agency Fund (1%)
Budgeted and Historical Revenue by Fund
Millions
Bed Tax
Agency Fund
Private Purpose Trust
Internal Service Funds
Debt Service
Special Revenue Funds
Enterprise Funds
General
Capital Projects
FY2017
FY2018FY2019
FY2020
FY2021
FY2022
FY2023
$0
$10
$20
$30
$40
City of Cotati | Fiscal Year 2022/23 Budget Page 112
Revenues by Source
The City Wide revenues and sources are developed using a combination of consulting support for Property Tax and Sales Tax forecasts, State governmental Detail Reports/Projections for certain special funds, as well as trend analysis based on historical and anticipated future factors, such as developments under construction or grant awards.
Projected 2023 Revenues by Source
Transfers In (29.6%)
Taxes (24.3%)
Other Revenues (23%)
Charges for Services (14.7%)
CDBG Grant (3.4%)
Debt Service (1.5%)
Licenses, Permits & Franchises (1.4%)
Interfund Loan Payments (0.6%)
Other Agency (0.5%)
Budgeted and Historical Revenues by Source
Millions
Development Fees
Other Financing Sources
Other Income
Recognized Obligation Payment Schedule (ROPS)
Grants
Contributions
Franchise Fees
Customer Fees
Impact Fees
PSAF PROP 172
Rents
COPS GRANT-SLESA
Other Agency
Interfund Loan Payments
Licenses, Permits & Franchises
Debt Service
CDBG Grant
Charges for Services
Other Revenues
Taxes
Transfers In
FY2017
FY2018FY2019FY2020FY2021
FY2022
FY2023
$0
$10
$20
$30
$40
City of Cotati | Fiscal Year 2022/23 Budget Page 113
Expenditures by Fund
Significant expenditures across funds for Fiscal Year 2022/23 are investments in capital projects which is approximately $18.6M or a 198% increase from the Prior Year.
2023 Expenditures by Fund
Capital Projects (42.4%)
General (30.3%)
Enterprise Funds (18.9%)
Special Revenue Funds (3.6%)
Debt Service (1.8%)
Internal Service Funds (1.2%)
Agency Fund (0.9%)
Private Purpose Trust (0.8%)
Budgeted and Historical Expenditures by Fund
Millions
Bed Tax
Private Purpose Trust
Agency Fund
Internal Service Funds
Debt Service
Special Revenue Funds
Enterprise Funds
General
Capital Projects
FY2017
FY2018FY2019FY2020FY2021
FY2022FY2023
$0
$10
$20
$30
$40
$50
City of Cotati | Fiscal Year 2022/23 Budget Page 114
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Transfer Out (27.6%)
Personnel Services (15.3%)
Capital Improvement Project (14.5%)
Capital Project (12%)
Capital Outlay (7.7%)
Debt Service (6.8%)
Contract Services (6.6%)
Wastewater Treatment (3.2%)
Other Expense (1.4%)
Water Usage (1.4%)
Utilities (0.9%)
Repairs and Maintenance (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Depreciation
Housing Subsidy
Housing Project
Disclosure Reports
Bond Discount
Agency Fees
Backflow
Contributions
Landscaping
Conservation
Obligations
Administrative Fee Materials and Supplies
Economic Development
Payout
Repairs and Maintenance
Utilities Water Usage
Other Expense Wastewater Treatment
Contract Services
Debt Service
Capital Outlay
Capital Project
Capital Improvement Project
1/2
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$-10
$0
$10
$20
$30
$40
$50
Please see digital budget book here for expanded key of expense types included above.
City of Cotati | Fiscal Year 2022/23 Budget Page 115
General Fund
The General Fund is the City’s unrestricted source of revenues and expenditures; it is the largest government-type fund with a Fiscal Year 2022/23 year-end reserve estimated at $4.6 million.
The General Fund supports all non-enterprise departments and more than 50% of the City’s total personnel service costs. Elected and appointed officials, Recreation and Facilities, Planning and Community Development, Public Works (except water and sewer), and the Police Department are all dependent on the General Fund for their operations.
General Funds can be used for any municipal purpose, including the general operations of the City, and to fund basic City services such as police, park and street maintenance, and recreational services. Examples of revenue sources for General Funds include: property taxes, sales taxes, licenses and permits, rents, charges for services, investment earnings, and payments received from other governmental agencies.
This is a major fund for the City as it accounts for more than 10% of the City-Wide Revenues and Expenses during a Fiscal Year.
Summary
Total Operating Revenues for Fiscal yYear 2022/23 are budgeted at $10.1M; a 6.6% decrease over Fiscal Year 2021/22 adopted budget and a 0.3% decrease over the estimated Fiscal Year 2021/22 actual. Comparing adopted budget to proposed budget the decrease is primarily due to the 2021/22 one-time grants from the American Rescue Plan Act anticipated at approximately $1.4M which is included within the adopted budget. Comparing the proposed 2022/23 budget to the estimated actual for Fiscal Year 2021/22 the decrease is primarily due to reduced other one time revenues as well as development charges due to development uncertainty.
Total Operating Expenses for Fiscal Year 2022/23 are budgeted at $8.8M,a 3.4% increase over Fiscal Year 2021/22 adopted budget and a 31.7% decrease from the estimated actual. These increased costs are primarily due to increased staffing costs such as workers' comp insurance, health benefits, and pensions, as well as the increase in liability insurance due to large catastrophic claims hitting the global insurance market. Decreases from estimated actual are primarily due to a one time funding for the CalPERS unfunded pension liability.
Total Sources and Uses are primarily funding debt payments for the new debt service fund as well as interfund debt service receipts from the enterprise funds.
Transfers In to the General Fund are primarily for the Cops Grant's Fund to contribute back to the Police Department related activities. Transfers Out primarily fund government capital projects including streets and parks. The total transfers out for Fiscal Year 2022/23 are budgeted at $3.6M, a 1.5% decrease over Fiscal Year 2021/22 adopted budget, and a 37.2% decrease over the estimated Fiscal Year 2021/22 actual. We are proud to be able to fund significant projects in the upcoming year, so please refer to the capital improvement section of the budget book for the details on the projects that are planned near you.
City of Cotati | Fiscal Year 2022/23 Budget Page 116
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
$15M
City of Cotati | Fiscal Year 2022/23 Budget Page 117
Consolidated Financial Schedule
DESCRIPTION
FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 21/22 FY 22/23
ACTUALS ACTUALS ACTUALS ADOPTED ESTIMATE PROPOSED
OPERATING REVENUE
PROPERTY TAX $ 1,734,281 $ 1,813,280 $ 1,773,535 $ 1,964,916 $ 1,895,397 $ 2,012,395 SALES TAX 5,109,212 5,001,563 5,837,741 5,561,951 5,960,000 6,070,000 OTHER TAXES 415,185 518,653 668,954 630,300 660,300 751,700 LICENSES AND PERMITS 515,546 546,010 623,563 551,500 538,800 537,900 RENTS 96,344 101,474 71,712 91,000 96,000 77,400
OTHER AGENCIES 303,488 189,454 200,751 190,308 193,908 203,600 COMMUNITY DEVELOPMENT CHARGES 219,441 234,314 723,851 262,750 301,845 256,250 PUBLIC WORKS CHARGES 57,751 108,404 112,233 50,900 102,640 50,500 POLICE CHARGES 103,394 88,242 61,991 62,800 58,000 64,800 OTHER REVENUES 163,976 132,755 406,408 1,445,500 313,394 52,400 INVESTMENT EARNINGS 126,272 103,797 56,564 10,000 13,300 26,500 CONTRIBUTIONS 17,813 16,986 10,643 7,300 11,300 6,300
Total 8,862,703 8,854,932 10,548,036 10,829,225 10,144,884 10,109,745
OPERATING EXPENDITURE
CITY COUNCIL 133,509 112,883 119,658 135,907 140,827 152,689 CITY MANAGER 566,401 537,375 782,584 676,848 932,962 645,775 ADMINISTRATIVE SERVICES 215,379 221,593 310,961 386,670 488,565 443,068 COMMUNITY DEVELOPMENT 581,762 674,085 720,172 940,337 1,191,337 1,064,569 PUBLIC WORKS 1,113,227 808,157 998,817 1,403,287 1,753,522 1,399,279 POLICE 3,709,925 3,655,104 3,963,892 4,499,245 7,714,370 4,652,725 RECREATION 277,333 302,977 315,960 421,135 616,950 388,489 CODE COMPLIANCE - 2,754 60,793 41,000 41,000 46,000
Total 6,617,536 6,314,926 7,272,825 8,504,429 12,879,533 8,792,594
OTHER SOURCES/(USES)
DEBT PAYMENT (256,626) (256,626) - - - (809,974)
BOND ISSUANCE - UAL ADP - - - - 4,000,000 -
INTERFUND DEBT SERVICE - Water Operations (401) - - - - 39,773 79,546 INTERFUND DEBT SERVICE - Sewer Operations (404) - - - - 38,098 76,196 INTERFUND LOANS - Water Operations (401) - - - - (989,900) - INTERFUND LOANS - Sewer Operations (404) - - - - (948,220) - Total (256,626) (256,626) - - 2,139,751 (654,232)
TRANSFERS IN/(OUT)
TRANSFERS IN 250,000 223,236 219,431 164,000 1,936,630 179,322 TRANSFERS OUT (984,431) (2,630,461) (1,567,550) (3,753,340) (2,694,947) (3,696,654) Total (734,431) (2,291,225) (1,348,119) (3,589,340) (758,317) (3,517,332) NET FUND SURPLUS/(DEFICIT) 1,254,110 (7,845) 1,927,092 (1,264,544) (1,353,215) (2,854,413) BEG. FUND BALANCE, as restated 5,663,801 6,917,944 6,910,065 5,243,248 8,837,158 7,483,942 END. FUND BALANCE 6,917,911 6,910,065 8,837,158 3,978,704 7,483,942 4,629,529
RESERVE
REQUIRED RESERVE 1,654,384 1,578,732 1,818,206 2,216,107 3,219,883 2,198,149 GENERAL OPERATING 5,263,527 5,331,334 7,018,952 1,852,597 4,264,059 2,431,381 TOTAL RESERVE ($) 6,917,911 6,910,065 8,837,158 3,978,704 7,451,532 4,629,529 TOTAL RESERVE (%) 105% 109% 122% 47% 58% 53%
City of Cotati | Fiscal Year 2022/23 Budget Page 118
Revenues by Source
This chart and supporting detail include the balance of transfers in from other funds in combination with other revenue sources. These funds are usually included after other sources and uses and not relied upon as direct receipts for general funds use and as such are not a part of managements evaluation for operating revenues.
Projected 2023 Revenues by Source
Taxes (84.6%)
Licenses, Permits & Franchises (5.1%)
Charges for Services (3.1%)
Other Agency (1.9%)
Transfers In (1.7%)
Interfund Loan Payments (1.5%)
Other Revenues (1.2%)
Budgeted and Historical Revenues by Source
Millions
Development Fees
Debt Service
Other Financing Sources
Contributions
Rents
Other Revenues
Interfund Loan Payments
Transfers In
Other Agency
Charges for Services
Licenses, Permits & Franchises
Taxes
FY2017FY2018
FY2019
FY2020
FY2021
FY2022FY2023
$0
$10
$2.5
$5
$7.5
$12.5
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est.
vs. FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 119
Taxes
Property Tax $1,734,281 $1,813,280 $1,773,535 $1,964,916 $1,895,397 $2,012,395 6.2% Sales Tax $5,109,211 $5,001,563 $5,837,741 $5,561,951 $5,960,000 $6,070,000 1.8% Other Tax $416,685 $518,653 $668,954 $630,300 $660,300 $751,700 13.8% Total Taxes: $7,260,177 $7,333,496 $8,280,230 $8,157,167 $8,515,697 $8,834,095 3.7% Interfund Loan
Payments
$0 $0 $0 $0 $0 $155,742 N/A
Total Interfund Loan
Payments:
$0 $0 $0 $0 $0 $155,742 N/A
Licenses, Permits &
Franchises
$515,547 $546,010 $623,563 $551,500 $538,800 $537,900 -0.2% Total Licenses, Permits
& Franchises:
$515,547 $546,010 $623,563 $551,500 $538,800 $537,900 -0.2% Rents $96,344 $101,474 $71,712 $91,000 $76,000 $77,400 1.8% Total Rents: $96,344 $101,474 $71,712 $91,000 $76,000 $77,400 1.8% Other Agency $303,488 $189,454 $200,751 $190,308 $196,888 $203,600 3.4% Total Other Agency: $303,488 $189,454 $200,751 $190,308 $196,888 $203,600 3.4% Other Revenues $364,321 $287,296 $582,535 $1,526,000 $443,294 $125,400 -71.7% Total Other Revenues: $364,321 $287,296 $582,535 $1,526,000 $443,294 $125,400 -71.7% Charges for Services $306,512 $365,909 $767,196 $325,950 $348,185 $325,050 -6.6% Total Charges for
Services:
$306,512 $365,909 $767,196 $325,950 $348,185 $325,050 -6.6% Development Fees $0 $0 $0 $3,000 $0 $0 N/A
Total Development
Fees:
$0 $0 $0 $3,000 $0 $0 N/A
Debt Service $0 $15,056 $11,407 $0 $0 $0 0%
Total Debt Service: $0 $15,056 $11,407 $0 $0 $0 0%
Contributions $17,814 $16,986 $10,643 $7,300 $12,300 $6,300 -48.8% Total Contributions: $17,814 $16,986 $10,643 $7,300 $12,300 $6,300 -48.8% Transfers In $250,000 $339,236 $219,431 $164,000 $164,000 $179,322 9.3% Total Transfers In: $250,000 $339,236 $219,431 $164,000 $164,000 $179,322 9.3% Other Financing Sources $0 $0 $0 $0 $4,000,000 $0 -100% Total Other Financing
Sources:
$0 $0 $0 $0 $4,000,000 $0 -100%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est.
vs. FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 120
Total Revenue Source: $9,114,203 $9,194,917 $10,767,467 $11,016,225 $14,295,164 $10,444,809 -26.9% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est.
vs. FY2023
Prop. (%
Change)
Expenditures by Function
For all departments, increases for the FY 21/22 Estimate compared to the FY 21/22 Adopted Budget are primarily due to the additional CalPERS UAL payment that was made in January 2022.
Recreation Department — Increase in overall expenditure continues to follow historical trends since FY 18/19.
Police Department — Primary increase is due to increased insurance costs.
Public Works Department — Primary increases in budget are due to increased staffing and increased insurance costs.
Community Development Department — Primary increase is due to increased insurance costs, and to adjustments for personnel and contract services to meet both the code enforcement and building inspection services, which the department supports.
Administrative Services Department — Expenditures have increased compared with the prior year’s budget.
Increases are primarily due to additional staffing, insurance and allocated contract services.
City Manager Department — Projected staffing changes have reduced expenditures for personnel services.
These decreases are partially offset by increased other expenses related continued Economic Development and Public Information Services Initiatives.
City Council — Expenditures have remained consistent with prior year’s budget with the main increase due to the funding of retiree Healthcare, but offset by reductions in other expenses.
Budgeted Expenditures by Function
Police (35%)
General Government (27.8%)
Public Works (10.5%)
Community Development (8%)
Non-Departmental (6.1%)
City Manager (4.9%)
Administrative Services (3.3%)
Recreation (2.9%)
City Council (1.1%)
Code Enforcement (0.3%)
Allocated Departmental Expenditures:
Historically, Legal Services and Non-Departmental expenses were reported within separate departments within the general fund. However, as these services are utilized by all departments, these costs have now been reallocated to all departments using the proportional FTE. As such, there is no budgetary schedule provided herein.
City of Cotati | Fiscal Year 2022/23 Budget Page 121
General Government Expenditures represent the
General Fund Transfers to Other Governmental Funds:
There are various types of transfers related to other sources and uses of funds. For the budget presented, these transfers are not allocated to a department but rather shown as the general governmental expenditures. See the Capital Improvements section of the budget for further detail on the specific projects proposed within the City General Funds contributions. Most of the funding to be provided for Fiscal Year 2022/23 is only possible due to Measure S.
Budgeted and Historical Expenditures by Function
Millions
Legal Services
Public Information
Economic Development
Code Enforcement
City Council
Recreation
Administrative Services
City Manager
Non-Departmental
Community Development
Public Works
General Government
Police
FY2017
FY2018FY2019FY2020FY2021
FY2022
FY2023
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expenditures
General
Government
$984,431 $2,646,134 $1,577,751 $3,758,340 $1,214,342 $3,696,655 127.5% 204.4% City Council $133,508 $123,145 $119,658 $135,907 $140,827 $152,689 14.2% 8.4% City Manager $566,400 $537,374 $772,383 $676,848 $932,965 $645,775 -8.7% -30.8% Administrative
Services
$215,375 $221,593 $310,961 $386,670 $488,565 $443,068 13.6% -9.3% NonDepartmental
$0 $0 $0 $0 $0 $809,974 0% N/A
Community
Development
$581,760 $674,085 $720,162 $940,337 $1,191,337 $1,064,569 24.5% -10.6% Public Works $1,133,225 $1,008,043 $998,817 $1,393,287 $1,753,522 $1,399,279 16.3% -20.2% Police $3,709,928 $3,635,869 $3,963,892 $4,499,245 $7,714,370 $4,652,725 7.5% -39.7% Recreation $277,332 $301,236 $315,960 $451,135 $616,950 $388,489 18.1% -37% Code
Enforcement
$0 $2,264 $60,793 $41,000 $41,000 $46,000 0% 12.2%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2021
Budgeted
vs. FY2022
Proposed
Budget (%
Change)
FY2022 Est.
vs. FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 122
Total
Expenditures:
$7,601,959 $9,149,744 $8,840,375 $12,282,769 $14,093,878 $13,299,223 30.4% -5.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2021
Budgeted
vs. FY2022
Proposed
Budget (%
Change)
FY2022 Est.
vs. FY2023
Prop. (%
Change)
Expenditures by Expense Type
This chart and supporting detail include the balance of transfers out from the general fund as an expenditure. These funds are usually included after other sources and uses and not included within operating expenditures. Please see capital projects detail for more information on the use of these funds.
Budgeted Expenditures by Expense Type
Personnel Services (39.4%)
Transfer Out (27.8%)
Contract Services (16.8%)
Debt Service (6.1%)
Other Expense (3.2%)
Utilities (2%)
Capital Outlay (1.7%)
Repairs and Maintenance (0.9%)
Payout (0.8%)
City of Cotati | Fiscal Year 2022/23 Budget Page 123
Budgeted and Historical Expenditures by Expense Type
Millions
Agency Fees
Contributions
Administrative Fee Materials and Supplies
Payout
Repairs and Maintenance
Capital Outlay
Utilities
Other Expense
Debt Service
Contract Services
Transfer Out
Personnel Services
FY2017FY2018
FY2019
FY2020FY2021FY2022
FY2023
$-2.5
$0
$2.5
$5
$7.5
$10
$12.5
$15
Expense Objects
Personnel
Services
$4,144,521 $4,240,454 $4,576,802 $5,252,511 $9,663,496 $5,237,720 -0.3% Payout $419,960 $47,380 $95,876 $78,040 $107,162 $105,480 35.2% Materials and
Supplies
$64,364 $109,997 $77,248 $90,450 $90,450 $88,860 -1.8%
Contract Services $1,215,923 $1,232,847 $1,509,002 $2,102,075 $2,017,075 $2,234,596 6.3% Utilities $238,788 $261,389 $297,152 $311,775 $311,775 $264,550 -15.1% Repairs and
Maintenance
$96,744 $236,618 $233,947 $267,600 $267,600 $117,000 -56.3% Other Expense $347,916 $297,250 $375,887 $308,818 $308,818 $423,629 37.2% Administrative
Fee
$69,734 $56,886 $53,674 $77,780 $77,780 $63,480 -18.4%
Debt Service $3,878 -$1,911 $11,855 $9,380 $9,380 $816,404 8,603.7% Capital Outlay $0 $14,160 $16,646 $0 $0 $225,849 N/A
Transfer Out $984,431 $2,630,461 $1,567,550 $3,758,340 $1,214,342 $3,696,655 -1.6% Contributions $15,700 $24,214 $24,735 $26,000 $26,000 $25,000 -3.8% Total Expense
Objects:
$7,601,959 $9,149,744 $8,840,375 $12,282,769 $14,093,878 $13,299,223 8.3% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022
Adopted
Budget vs.
FY2023
Budgeted (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 124
Fund Balance
The fund balance for Fiscal Year 2022/23 is projected to decrease due to use of funds to stimulate significant capital projects during the year with over $4.5M in transfers out for said projects. The City will continue to maintain the required reserve of 25% of operating expenses.
Fund Balance Projections
Assigned Unassigned
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
$10M
FY2019 FY2020 FY2021 FY2022 FY2023 % Change $ Change
Fund Balance Actual Actual Actual Estimated Actuals Proposed Budget Unassigned $5,595,806 $5,391,045 $7,018,952 $4,264,059 $2,431,381 -43% $-1,832,678 Assigned $1,654,384 $1,910,969 $1,818,206 $3,219,883 $2,198,149 -31.7% $-1,021,734 Total Fund Balance: $7,250,190 $7,302,014 $8,837,158 $7,483,942 $4,629,530 -38.1% $-2,854,412 City of Cotati | Fiscal Year 2022/23 Budget Page 125
Enterprise
Funds
(Water/Sewer)
This page is provided as a summary of the enterprise funds for the City, which includes both the Operating and Capital Funds for both Water and Sewer Services provided to the Community. This is for presentational purposes only and the funds are strictly segregated within the financial system.
Summary
The City of Cotati is projecting $5.91M of revenue in FY2023, which represents a 20.1% increase over the prior year. Budgeted expenditures are projected to increase by 48.1% or $2.76M to $8.5M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
City of Cotati | Fiscal Year 2022/23 Budget Page 126
Revenue by Fund
Revenues are primarily derived from fees for services. These fees are subject to independent evaluations with Rate Studies.
The City will be engaged in a new rate study in Fiscal Year 2021/22 to evaluate the appropriate rates to be applied for services. The rates will be in effect for the next 5 years. 2023 Revenue by Fund
Sewer Operating Fund (51.9%)
Water Operating (37.2%)
Sewer Capital Reserve (10.9%)
Water Capital Fund (0.1%)
Budgeted and Historical Revenue by Fund
Millions
Water Capital Fund
Sewer Capital Reserve Water Operating
Sewer Operating Fund
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022FY2023
$0
$2
$4
$6
$8
Sewer
Operating Fund
$2,386,892 $2,602,763 $2,667,644 $2,726,850 $2,788,000 $3,067,000 10% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 127
Sewer Capital
Reserve
$108,015 $721,808 $192,562 $122,569 $122,569 $641,787 423.6% Water
Operating
$1,754,369 $1,929,407 $2,137,127 $2,069,300 $2,069,300 $2,198,000 6.2% Water Capital
Fund
$22,613 $234,555 $92,732 $6,700 $333,700 $6,700 -98%
Total: $4,271,889 $5,488,533 $5,090,065 $4,925,419 $5,313,569 $5,913,487 11.3% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Expenditures by Fund
Expenditures within the operating funds include all the cost to provide services to the utility users including personnel, insurance, cost of water/wastewater treatment, equipment, technological systems, bank fees, etc. Capital Funds are used to support infrastructure improvements and maintenance. See the detail under the expenditure by expense type below. 2023 Expenditures by Fund
Sewer Operating Fund (43%)
Water Operating (32.2%)
Sewer Capital Reserve (15.1%)
Water Capital Fund (9.8%)
City of Cotati | Fiscal Year 2022/23 Budget Page 128
Budgeted and Historical Expenditures by Fund
Millions
Water Capital Fund
Sewer Capital Reserve Water Operating
Sewer Operating Fund
FY2017
FY2018
FY2019
FY2020
FY2021FY2022FY2023
$0
$2
$4
$6
$8
$10
Sewer
Operating Fund
$2,516,628 $2,679,484 $3,098,568 $3,178,683 $3,354,994 $3,562,353 6.2% Sewer Capital
Reserve
$357,160 $252,243 $341,312 $196,000 $196,000 $1,250,000 537.8% Water
Operating
$1,475,577 $1,685,804 $1,993,792 $2,148,306 $2,132,324 $2,672,636 25.3% Water Capital
Fund
$346,145 $400,817 $306,254 $215,000 $215,000 $808,900 276.2% Total: $4,695,510 $5,018,348 $5,739,926 $5,737,989 $5,898,318 $8,293,888 40.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 129
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (26.5%)
Debt Service (20.7%)
Wastewater Treatment (17.1%)
Personnel Services (16.1%)
Water Usage (7.2%)
Contract Services (5.7%)
Other Expense (2%)
Repairs and Maintenance (1.7%)
Utilities (1.1%)
Payout (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Depreciation
Transfer Out
Administrative Fee
Backflow Materials and Supplies
Conservation
Payout
Utilities
Repairs and Maintenance
Other Expense
Contract Services Water Usage
Personnel Services Wastewater Treatment
Debt Service
Capital Outlay
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$-5
$-2.5
$0
$2.5
$5
$7.5
$10
Expense Objects
Personnel
Services
$990,435 $1,308,111 $1,426,942 $1,457,363 $1,410,963 $1,337,950 -5.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 130
Payout $53,812 $12,333 $76,172 $35,430 $62,718 $55,290 -11.8% Materials and
Supplies
$19,365 $54,386 $25,575 $29,000 $29,000 $29,428 1.5%
Contract Services $254,383 $320,106 $348,512 $447,071 $447,071 $475,336 6.3% Utilities $78,598 $104,334 $113,397 $117,030 $118,330 $91,350 -22.8% Repairs and
Maintenance
$81,145 $86,991 $125,174 $119,800 $119,800 $137,750 15% Other Expense -$4,253,345 $72,305 -$342,338 $166,073 $166,073 $168,884 1.7% Administrative
Fee
$24 $27 -$4,211 $30 $640 $30 -95.3%
Debt Service $843,058 $904,210 $901,391 $1,039,522 $1,066,903 $1,718,571 61.1% Capital Outlay $4,720,186 $83,131 $736,086 $411,000 $411,000 $2,200,050 435.3% Depreciation $457,711 $650,346 $541,597 $0 $0 $0 0%
Water Usage $454,827 $475,192 $602,082 $686,000 $686,000 $600,000 -12.5% Backflow $10,674 $11,418 $12,406 $17,000 $17,000 $17,000 0% Wastewater
Treatment
$939,697 $885,435 $1,142,028 $1,170,420 $1,320,570 $1,420,000 7.5% Conservation $44,940 $50,023 $35,113 $42,250 $42,250 $42,250 0% Total Expense
Objects:
$4,695,510 $5,018,348 $5,739,926 $5,737,989 $5,898,318 $8,293,888 40.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 131
Water
Operating
Fund 401
The goal of the Water Division is to: Continuously provide an adequate supply of water that is safe and healthy for customers. Assure fair collection of water revenue by maintaining all City water meters within tolerances established by the American Water Works Association, and by maintaining all consumer meters in proper operating condition.
This is a major fund for the City as it accounts for more that 10% of City-wide Revenues and Expenses during a fiscal year.
Summary
The City of Cotati is projecting almost $2.2M of revenue in FY2023, which represents a 6.2% increase over the prior year.
Budgeted expenditures are projected to increase by 24.4% or $524.3K to $2.67M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
City of Cotati | Fiscal Year 2022/23 Budget Page 132
Revenues by Source
Revenues are generated based on the water usage, as multiplied by the water usage rate as well as the base service charges.
Projections for revenues are based on known rate increases as well as historical trends for usage. Due to ongoing drought environment, these revenues may fluctuate due to changes in usage as conservation efforts are initiated across the community.
Projected 2023 Revenues by Source
Charges for Services (97.7%)
Customer Fees (2.1%)
Other Revenues (0.2%)
Budgeted and Historical Revenues by Source
Millions
Development Fees
Transfers In
Grants
Other Revenues
Customer Fees
Charges for Services
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
City of Cotati | Fiscal Year 2022/23 Budget Page 133
Revenue Source
Other
Revenues
$22,986 $16,628 $8,982 $5,000 $5,000 $5,000 0%
Charges for
Services
$1,675,913 $1,866,192 $2,046,966 $2,025,000 $2,025,000 $2,147,000 6% Development
Fees
$40 $0 $0 $0 $0 $0 0%
Customer
Fees
$55,430 $46,587 $80,986 $39,300 $39,300 $46,000 17%
Grants $0 $0 $194 $0 $0 $0 0%
Total Revenue
Source:
$1,754,369 $1,929,407 $2,137,127 $2,069,300 $2,069,300 $2,198,000 6.2% Name FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022
Estimate
FY2022
Estimate
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Expenditures by Expense Type
Operating expenses are primarily driven by personnel costs as well as direct charges for water purchases from the Sonoma County Water Agency. Both of these expenses are expected to increase due to negotiated MOU increases for staff plus pension obligation costs, and increasing costs from the Water Agency. Additionally, in Fiscal Year 2022/23 the water fund has intended to pay off the remaining loan from sewer thus increasing the debt service 557% to $686.5K.
Budgeted Expenditures by Expense Type
Debt Service (25.7%)
Wa Personnel Services (25.1%) Water Usage (22.4%)
Contract Services (11%)
Repairs and Maintenance (3.5%)
Other Expense (3.4%)
Utilities (2.9%)
Capital Outlay (2%)
Conservation (1.6%)
Payout (1.1%)
City of Cotati | Fiscal Year 2022/23 Budget Page 134
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
Administrative Fee
Backflow Materials and Supplies
Payout
Conservation
Capital Outlay
Utilities
Other Expense
Repairs and Maintenance
Contract Services Water Usage
Personnel Services
Debt Service
FY2017
FY2018
FY2019
FY2020FY2021FY2022
FY2023
$-0.5
$0
$0.5
$1
$1.5
$2
$2.5
$3
Expense Objects
Personnel
Services
$490,371 $680,058 $724,568 $749,450 $720,109 $670,260 -6.9% Payout $27,289 $6,167 $38,324 $18,160 $31,519 $28,110 -10.8% Materials and
Supplies
$12,717 $48,297 $13,875 $22,000 $22,000 $22,216 1%
Contract Services $127,824 $186,230 $217,096 $251,907 $251,907 $293,734 16.6% Utilities $66,514 $91,127 $97,990 $101,580 $101,580 $76,500 -24.7% Repairs and
Maintenance
$61,683 $41,112 $77,023 $74,500 $74,500 $92,750 24.5%
Other Expense $161,699 $82,726 $168,363 $80,960 $80,960 $89,742 10.8% Administrative
Fee
$19 $21 -$4,357 $30 $30 $30 0%
Debt Service $17,020 $13,434 $11,309 $104,469 $104,469 $686,469 557.1% Capital Outlay $0 $0 $0 $0 $0 $53,575 N/A
Water Usage $454,827 $475,192 $602,082 $686,000 $686,000 $600,000 -12.5% Backflow $10,674 $11,418 $12,406 $17,000 $17,000 $17,000 0% Conservation $44,940 $50,023 $35,113 $42,250 $42,250 $42,250 0% Total Expense
Objects:
$1,475,577 $1,685,804 $1,993,792 $2,148,306 $2,132,324 $2,672,636 25.3% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 135
Fund Balance
The fund balance continues to exceed the required 33% reserve requirement as set out by Council resolution. With the adopted rate increases in effect we anticipate future fund balances to continue to increase in line with the rate study. We will continue to monitor the reserves to ensure the stability of this fund for our community into the future.
Fund Balance Projections
Unassigned Assigned
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
FY2019 FY2020 FY2021 FY2022 FY2023 % Change $ Change
Fund Balance Actual Actual Actual Estimated Actuals Proposed Budget Unassigned $677,541 $759,547 $497,021 $234,542 $58,685 -75% $-175,857 Assigned $481,323 $551,882 $657,951 $936,534 $637,755 -31.9% $-298,779 Total Fund Balance: $1,158,864 $1,311,429 $1,154,972 $1,171,076 $696,440 -40.5% $-474,636 City of Cotati | Fiscal Year 2022/23 Budget Page 136
Water
Capital
Fund 402
This fund is used to account for capital projects and infrastructure needs to support the ongoing operations for our water customers.
Summary
The City of Cotati is projecting $6.7K of revenue in FY2023, which represents no change over the prior year. Budgeted expenditures are projected to increase by 276.2% or $693.9K to almost $809K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
Revenues by Source
Budgeted and Historical Revenues by Source
Millions
Charges for Services
Impact Fees
Transfers In
Other Revenues
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
City of Cotati | Fiscal Year 2022/23 Budget Page 137
Revenue Source
Other
Revenues
$16,747 $22,410 $21,673 $6,700 $6,700 $6,700 0%
Charges for
Services
$0 $1,750 $0 $0 $0 $0 0%
Impact Fees $5,866 $210,395 $71,059 $0 $327,000 $0 -100% Total Revenue
Source:
$22,613 $234,555 $92,732 $6,700 $333,700 $6,700 -98%
Name FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022
Estimate
FY2022
Estimate
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Expenditures by Expense Type
The Water Fund has implemented strategic capital projects over the last five years, focusing on system repairs and maintenance, including related technology integration. With the adopted five-year capital plan, reserves from the water fund are currently being maintained to support the future major project of the Cypress Water Tank replacement. Additional expenditures are anticipated to continue relating to the risk mitigation around PG&E public safety power shutoffs, which have required rentals of generators to support the wells.
Strategic projects anticipated for FY2023 include the SCADA System Server Upgrade and Relocation, as well as the P-1 Pipeline Replacement in the commercial district.
Note that depreciation expense is a non-budgeted item, as it is non-cash and represents the usage of assets currently in service.
Budgeted and Historical Expenditures by Expense Type
Millions
Other Expense
Depreciation
Transfer Out
Capital Outlay
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$-1
$-0.5
$0
$0.5
$1
$1.5
Expense Objects
Other Expense -$158,447 -$12,150 $0 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 138
Capital Outlay $173,139 $12,150 $13,439 $215,000 $215,000 $808,900 276.2% Depreciation $331,453 $400,817 $292,815 $0 $0 $0 0%
Total Expense
Objects:
$346,145 $400,817 $306,254 $215,000 $215,000 $808,900 276.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Fund Balance
The Water Fund has implemented strategic capital projects over the last three years, focusing on system repairs and maintenance, including related technology integration. With the multi-year capital plan, reserves from the Water Fund are currently being maintained to support the future major project of the Cypress Water Tank Replacement, as this is a significant project that will further assist in risk mitigation for possible fire dangers.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$250K
$500K
$750K
City of Cotati | Fiscal Year 2022/23 Budget Page 139
Sewer
Operating
Fund 404
The goal of the Sewer Division is to: Protect the health and welfare of the community by insuring the continuous, uninterrupted operation of the wastewater collection and transmission system. Provide appropriate maintenance and repair of wastewater collection and transmission systems and appurtenances.
This is a major fund for the City, as it accounts for more than 10% of the City-wide Revenues and Expenses during a fiscal year.
Summary
The City of Cotati is projecting $3.07M of revenue in FY2023, which represents a 12.5% increase over the prior year. Budgeted expenditures are projected to increase by 12.1% or $383.67K to $3.56M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
Revenues by Source
Revenues are generated based on the sewer usage as multiplied by the sewer usage rate as well as the base service charges.
Projections for revenues are based on the known rate increases as well as historical trends for the usage. Due to the current drought environment these revenues may decrease due to reduced usage of water and thus waste water/sewage.
In order to make sure that correct rates are applied to users of the water service, the City initiated a new rate study in FY2022.
City of Cotati | Fiscal Year 2022/23 Budget Page 140
Budgeted and Historical Revenues by Source
Millions
Impact Fees
Debt Service
Other Revenues
Charges for Services
FY2017
FY2018
FY2019
FY2020FY2021FY2022FY2023
$0
$0.5
$1
$1.5
$2
$2.5
$3
$3.5
Revenue Source
Other
Revenues
$63,659 $141,530 $25,059 $5,000 $5,000 $5,000 0%
Charges for
Services
$2,323,233 $2,393,211 $2,569,085 $2,721,850 $2,783,000 $3,062,000 10% Impact Fees $0 $19,250 $73,500 $0 $0 $0 0%
Debt Service $0 $48,772 $0 $0 $0 $0 0%
Total Revenue
Source:
$2,386,892 $2,602,763 $2,667,644 $2,726,850 $2,788,000 $3,067,000 10% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 141
Expenditures by Expense Type
Increases in Operating Expenses are primarily due to the increasing cost of treatment charges.
Budgeted Expenditures by Expense Type
Wastewater Treatment (39.9%)
Debt Service (29%)
Personnel Services (18.7%)
Contract Services (5.1%)
Capital Outlay (2.5%)
Other Expense (2.2%)
Repairs and Maintenance (1.3%)
Payout (0.8%)
Utilities (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Administrative Fee
Transfer Out
Conservation Materials and Supplies
Utilities
Payout
Repairs and Maintenance
Other Expense
Capital Outlay
Contract Services
Personnel Services
Debt Service Wastewater Treatment
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
Expense Objects
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
(% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 142
Personnel
Services
$500,064 $628,053 $702,373 $707,913 $690,854 $667,690 -3.4% Payout $26,523 $6,167 $37,848 $17,270 $31,199 $27,180 -12.9% Materials and
Supplies
$6,648 $6,089 $11,700 $7,000 $7,000 $7,212 3%
Contract Services $126,559 $133,876 $131,416 $195,164 $195,164 $181,602 -6.9% Utilities $12,084 $13,207 $15,407 $15,450 $16,750 $14,850 -11.3% Repairs and
Maintenance
$19,462 $45,879 $48,152 $45,300 $45,300 $45,000 -0.7%
Other Expense $59,548 $69,996 $99,002 $85,113 $85,113 $79,142 -7% Administrative
Fee
$5 $6 $146 $0 $610 $0 -100%
Debt Service $826,038 $890,776 $890,082 $935,053 $962,434 $1,032,102 7.2% Capital Outlay $0 $0 $20,415 $0 $0 $87,575 N/A
Wastewater
Treatment
$939,697 $885,435 $1,142,028 $1,170,420 $1,320,570 $1,420,000 7.5% Total Expense
Objects:
$2,516,628 $2,679,484 $3,098,568 $3,178,683 $3,354,994 $3,562,353 6.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
(% Change)
Fund Balance
The fund balance continues to exceed the required 33% reserve requirement as set out by council resolution. We will continue to monitor the reserves to ensure the stability of this fund for our community into the future.
Fund Balance Projections
Unassigned Assigned
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
FY2019 FY2020 FY2021 FY2022 FY2023 % Change $ Change
Total Fund Balance: $3,266,926 $3,154,927 $2,813,586 $2,258,113 $1,734,000 -23.2% $-524,113 City of Cotati | Fiscal Year 2022/23 Budget Page 143
FY2019 FY2020 FY2021 FY2022 FY2023 % Change $ Change
Fund Balance Actual Actual Actual Estimated Actuals Proposed Budget Unassigned $2,436,439 $2,269,429 $1,842,895 $1,174,347 $596,351 -49.2% $-577,996 Assigned $830,487 $885,498 $970,691 $1,083,766 $1,137,649 5% $53,883 Total Fund Balance: $3,266,926 $3,154,927 $2,813,586 $2,258,113 $1,734,000 -23.2% $-524,113 City of Cotati | Fiscal Year 2022/23 Budget Page 144
Sewer
Capital
Fund 405
This fund is used to account for capital projects and infrastructure needs to support the ongoing operations for our sewer customers.
Summary
The City of Cotati is projecting $641.79K of revenue in FY2023, which represents a 423.6% increase over the prior year.
Budgeted expenditures are projected to increase by 537.8% or $1.05M to $1.25M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
City of Cotati | Fiscal Year 2022/23 Budget Page 145
Revenues by Source
Revenues for FY2023 were calculated assuming (1) Charges for Services have a 5% increase (calculation of the rate increases offset by reduced usage), (2) Connection Fees follow the change consistent with the historical average and (3) Debt proceeds are significantly higher due to the full payoff of the remaining $552K interfund loan from the Water Fund.
Budgeted and Historical Revenues by Source
Millions
Transfers In
Other Revenues
Charges for Services
Impact Fees
Debt Service
FY2017
FY2018FY2019FY2020FY2021FY2022FY2023
$0
$0.2
$0.4
$0.6
$0.8
$1
$1.2
Revenue Source
Other
Revenues
$42,900 $5,290 $1,431 $3,000 $3,000 $3,000 0%
Charges for
Services
$36,567 $36,567 $36,567 $15,100 $15,100 $36,567 142.2%
Impact Fees $11,532 $666,517 $143,256 $0 $0 $50,000 N/A Debt Service $17,016 $13,434 $11,309 $104,469 $104,469 $552,220 428.6% Total Revenue
Source:
$108,015 $721,808 $192,562 $122,569 $122,569 $641,787 423.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 146
Expenditures by Expense Type
The Sewer Fund continues strategic capital projects after the major investment in the Laguna Bypass Sewer Replacement Project in FY2019. For FY2023, the City is planning to focus on the West Sierra Avenue Sewer Replacement, system repairs and maintenance, including inflow and infiltration (I&I) reduction projects, as well as investments in Phase 2 of the Sewer SCADA system.
Budgeted and Historical Expenditures by Expense Type
Millions
Contract Services
Other Expense
Depreciation
Transfer Out
Wastewater Treatment
Capital Outlay
FY2017
FY2018FY2019
FY2020
FY2021FY2022FY2023
$-6
$-4
$-2
$0
$2
$4
$6
Expense Objects
Other Expense -$4,316,145 -$68,267 -$609,702 $0 $0 $0 0% Capital Outlay $4,547,047 $70,981 $702,232 $196,000 $196,000 $1,250,000 537.8% Depreciation $126,258 $249,529 $248,782 $0 $0 $0 0%
Total Expense
Objects:
$357,160 $252,243 $341,312 $196,000 $196,000 $1,250,000 537.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 147
Fund Balance
This fund balance will fluctuate based on usage of funds for strategic capital projects. We will continue to evaluate and maintain the fund to meet future needs.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$-1000000
$0
$1M
$2M
$3M
$4M
$5M
City of Cotati | Fiscal Year 2022/23 Budget Page 148
Special
Revenue
Funds
What are Special Revenue Funds? Special Revenue Funds are a group of accounts established by a government for restricted use to ensure that certain revenue sources are used or earmarked only for their specific purpose. This Special Revenue Fund type may be used to account for the proceeds of specific revenue sources that are legally restricted or restricted by City Council policy for a specified purpose.
Departmental Oversight of Special Revenue Funds
Each special revenue fund is managed by departments within the City. Below is the summary of the special revenue funds by their managing department.
Summary
The City of Cotati is projecting approximately $0.88M of revenue in FY2023, which represents a 25.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 21.4% or $0.4M to $1.47M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
City of Cotati | Fiscal Year 2022/23 Budget Page 149
Revenue by Fund
2023 Revenue by Fund
Gas Tax (24.9%)
Public Safety (18.6%)
RMRA (15.3%)
Parks Measure M (9.6%)
MTC Street (9%)
In-Lieu-Inclusionary Hsng (7.7%)
Traffiffiffic Mitigation (6.1%)
Park In Lieu (3%)
PEG (2.3%)
K-9 Program (1.6%)
Community Facilities Dist (1.2%)
Bed Tax (0.5%)
Budgeted and Historical 2023 Revenue by Fund
Millions
CDBG
Lmd Assessment Districts
Linkage - Affordable Hsng
Disability Access And Education Revolving Fund
Bed Tax
Community Facilities Dist
K-9 Program
PEG
Park In Lieu
Traffic Mitigation
In-Lieu-Inclusionary Hsng
MTC Street
Parks Measure M
RMRA
Public Safety
Gas Tax
FY2017FY2018FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
CDBG $35,701 $26,425 $240,000 $331,464 $0 $0 $0 -100% 0% Gas Tax $166,495 $187,715 $207,998 $171,601 $208,620 $208,620 $219,200 -100% 5.1% Name FY2019
Actual
FY2020
Actual
FY2020
Budgeted
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2021
Budgeted
vs.
FY2022
Budgeted
(%
Change)
FY2022
Est. vs.
FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 150
MTC Street $65,689 $63,543 $60,000 $70,584 $60,000 $80,800 $79,700 -100% -1.4% Traffic Mitigation $11,609 $14,939 $247,920 $58,092 $396,920 $50,000 $54,000 -100% 8% Park In Lieu $5,077 $22,030 -$136,200 $73,287 $30,000 $30,000 $26,000 -100% -13.3% PEG $20,423 $20,021 $19,100 $19,263 $20,000 $20,000 $20,000 -100% 0% Public Safety $167,322 $175,995 $166,000 $171,159 $164,000 $164,000 $164,000 -100% 0% K-9 Program $195 $1,487 $5,000 $4,851 $7,340 $7,340 $13,840 -100% 88.6% In-LieuInclusionary
Hsng
$67,069 $83,041 $110,000 $69,389 $67,499 $67,499 $67,499 -100% 0% Bed Tax $909 $2,775 $4,000 $18,863 $4,000 $4,000 $4,000 -100% 0% Parks Measure M $0 $90,269 $0 $96,579 $85,000 $85,000 $85,000 -100% 0% Community
Facilities Dist
$0 $0 $0 $1,415 $0 $8,000 $10,400 N/A 30%
RMRA $131,273 $138,624 $127,700 $139,093 $135,000 $135,000 $135,000 -100% 0% Linkage -
Affordable Hsng
$1,217 $1,451 $0 $770 $0 -$500 $0 N/A -100%
Disability Access
And Education
Revolving Fund
$7,836 $76,479 $2,500 $3,068 $2,500 $2,500 $2,500 -100% 0% Lmd Assessment
Districts
$49,412 $49,878 $0 $0 $0 $0 $0 N/A 0%
ARPA 2021 $0 $0 $0 $0 $0 $1,772,630 $0 N/A -100%
Total: $730,227 $954,674 $1,054,018 $1,229,478 $1,180,879 $2,634,889 $881,139 -100% -66.6% Name FY2019
Actual
FY2020
Actual
FY2020
Budgeted
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2021
Budgeted
vs.
FY2022
Budgeted
(%
Change)
FY2022
Est. vs.
FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 151
Revenues by Source
Projected 2023 Revenues by Source
Taxes (45.2%)
Other Revenues (24.4%)
COPS GRANT-SLESA (11.3%)
Interfund Loan Payments (7.7%)
PSAF PROP 172 (7.3%)
Franchise Fees (2.3%)
Transfers In (1.6%)
Charges for Services (0.3%)
Budgeted and Historical Revenues by Source
Millions
CDBG Grant
Development Fees
Debt Service
Contributions
Other Income
Charges for Services
Transfers In
Franchise Fees
PSAF PROP 172
Interfund Loan Payments
COPS GRANT-SLESA
Other Revenues
Taxes
FY2017
FY2018FY2019FY2020FY2021
FY2022
FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Revenue Source
Taxes $222,200 $406,518 $356,962 $357,320 $386,120 $398,000 3.1% Interfund Loan
Payments
$0 $0 $0 $67,499 $67,499 $67,499 0%
Franchise Fees $20,237 $19,877 $19,177 $20,000 $20,000 $20,000 0% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 152
PSAF PROP 172 $60,643 $60,057 $62,866 $64,000 $64,000 $64,000 0% Other Revenues $283,675 $288,185 $292,502 $562,220 $215,300 $215,300 0% Charges for
Services
$3,250 $3,007 $2,971 $2,500 $2,500 $2,500 0%
CDBG Grant $15,595 $11,450 $331,464 $0 $1,772,630 $0 -100% COPS GRANTSLESA
$104,410 $115,492 $107,807 $100,000 $100,000 $100,000 0% Development
Fees
$0 $0 $0 $0 -$500 $0 -100%
Debt Service $0 $33,677 $50,878 $0 $0 $0 0%
Contributions $45 $1,437 $238 $0 $0 $0 0%
Transfers In $20,030 $14,975 $4,612 $7,340 $7,340 $13,840 88.6% Other Income $142 $0 $0 $0 $0 $0 0%
Total Revenue
Source:
$730,227 $954,674 $1,229,478 $1,180,879 $2,634,889 $881,139 -66.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 153
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
90.6%
7.9%
1.1%
0.4%
0.06%
Transfer Out
Contract Services
Other Expense
Contributions
Materials and Supplies
Budgeted and Historical Expenditures by Expense Type
Millions
Personnel Services
Utilities
Repairs and Maintenance
Landscaping
Administrative Fee
Capital Outlay
Housing Subsidy
Capital Project
Housing Project
Materials and Supplies
Contributions
Other Expense
Contract Services
Transfer Out
FY2017
FY2018FY2019
FY2020FY2021
FY2022
FY2023
$0
$0.5
$1
$1.5
$2
Expense Objects
Materials and
Supplies
$0 $677 $868 $840 $840 $840 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 154
Contract Services $161,002 $273,336 $49,144 $192,500 $192,500 $116,578 -39.4% Utilities $13,011 $10,489 $0 $0 $0 $0 0%
Repairs and
Maintenance
$55 $0 $0 $0 $0 $0 0%
Other Expense $24,484 $28,848 $17,053 $25,000 $25,000 $15,500 -38% Landscaping $14,057 $8,357 $0 $0 $0 $0 0%
Administrative
Fee
$410 $412 $12 $0 $0 $0 0%
Capital Outlay $7,716 $0 $0 $0 $0 $0 0%
Transfer Out $992,077 $812,902 $750,254 $1,644,000 $3,416,630 $1,329,122 -61.1% Contributions $4,477 $4,789 $4,882 $4,500 $4,500 $5,200 15.6% Capital Project $35,625 $26,425 $290,583 $0 $0 $0 0%
Housing Project $45,411 $62,204 $27,208 $0 $0 $0 0%
Total Expense
Objects:
$1,298,325 $1,228,438 $1,140,005 $1,866,840 $3,639,470 $1,467,240 -59.7% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 155
CDBG
Fund 202
Community Development Block Grant funds are administered by the County and may be used for projects that benefit low and moderate income residents or increase accessibility. The funding is used to improve accessibility or remove barriers to accessibility in public facilities, streets, and parks.
Summary
The City of Cotati has completed the grants projects for this fund and as such is not budgeting any revenue or expenditures for FY2023. We will continue to look for more CDBG grant opportunities for projects within the City.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
Fund Balance
The fund balance remains constant at $76 as the capital projects supported by this grant have now completed.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$20
$40
$60
$80
City of Cotati | Fiscal Year 2022/23 Budget Page 156
City of Cotati | Fiscal Year 2022/23 Budget Page 157
MTC Street
Fund 204
This fund is utilized for revenues received for transportation and streets programs and funded by the Metropolitan Transportation Commission (MTC) or the Sonoma County Transportation Authority (SCTA). The MTC is the transportation planning, financing, and coordinating agency for the nine-county San Francisco Bay Area. In November of 2004, Sonoma County passed the Traffic Relief Act (Measure M) which provides 0.25% sales tax that is used to maintain local streets, accelerate the widening of Hwy 101, restore and enhance transit services, support the development of passenger rail services and build safe bicycle and pedestrian routes. The Sonoma County Transportation Authority (SCTA) administers the sales tax receipts and distributions of the Sonoma County Measure M revenue.
Summary
The City of Cotati is projecting $79,700 of revenue in FY2023, which represents a 32.8% increase over the prior year.
Budgeted expenditures are projected to be zero, a decrease of $80,000, as the City will be utilizing funds from the bond issuance for streets projects during FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
City of Cotati | Fiscal Year 2022/23 Budget Page 158
Revenues by Source
Measure M Streets is derived from a regional sales tax and as such the revenue projections are generated based on sales tax trends and known economic factors that are impacting regional sales or tax law.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Taxes
FY2017
FY2018
FY2019FY2020
FY2021FY2022FY2023
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Revenue Source
Taxes $63,216 $62,862 $70,455 $60,000 $80,800 $79,700 -1.4% Other
Revenues
$2,473 $681 $129 $0 $0 $0 0%
Total Revenue
Source:
$65,689 $63,543 $70,584 $60,000 $80,800 $79,700 -1.4%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 159
Expenditures by Expense Type
Measure M Streets is utilized for the maintenance and refurbishment of our local roads and bicycle safety projects. As such, all expenditures are related to transfers out to the capital projects funds that account for the expenditures for such projects.
There are no projected expenditures for FY2023
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
FY2018
FY2019FY2020FY2021
FY2022
$0
$0.05
$0.1
$0.15
$0.2
Expense Objects
Transfer Out $180,128 $104,970 $65,000 $80,000 $80,000 $0 -100% Total Expense
Objects:
$180,128 $104,970 $65,000 $80,000 $80,000 $0 -100%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 160
Fund Balance
The fund balance for FY2023 is to be increased to $79,700 as the City will be utilizing funds from the bond issuance to support new and existing streets projects.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
City of Cotati | Fiscal Year 2022/23 Budget Page 161
Gas Tax
Fund 203
Funds are received from City of Cotati's share of the Highway User Tax collected by the State from gasoline sales. The Highway Users Tax is also known as the "Motor Vehicle Fuel Tax" and "Gasoline Excise Tax". Proceeds are restricted to the operation and maintenance of city streets.
Summary
The City of Cotati is projecting $219.2K of revenue in FY2023, which represents a 5.1% increase over the prior year. Budgeted expenditures are projected to decrease by 34.6% or $74.3K to $140.2K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
City of Cotati | Fiscal Year 2022/23 Budget Page 162
Revenues by Source
The revenues for this fund are derived from add-on Highway User Taxes collected by the State from gasoline sales. The rates for the add-on taxes are disclosed on the Californian department of tax and fee administration site here . Estimates for revenues are derived using the California Local Government Finance Almanac. This consulting firm provides a useful summary of the local streets and road estimates and how they are derived here . Historically the estimates provided by this firm have been deemed fairly accurate and reliable for budgeting purposes.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Taxes
FY2017FY2018
FY2019FY2020
FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Revenue Source
Taxes $155,491 $177,781 $171,276 $208,320 $208,320 $218,900 5.1% Other
Revenues
$11,004 $9,934 $325 $300 $300 $300 0%
Total Revenue
Source:
$166,495 $187,715 $171,601 $208,620 $208,620 $219,200 5.1% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 163
Expenditures by Expense Type
These funds are to be used for road maintenance and rehabilitation and as such, the expenditures are primarily made up of transfers to the capital projects funds that hold the total cost of the capital projects being built during a fiscal year. Other expenditures include the annual contributions to the SCTA.
Budgeted and Historical Expenditures by Expense Type
Millions
Contract Services
Contributions
Transfer Out
FY2017FY2018FY2019FY2020FY2021FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Contract
Services
$9,000 $0 $0 $0 $0 $0 0%
Transfer Out $270,192 $211,088 $163,819 $210,000 $210,000 $135,000 -35.7% Contributions $4,477 $4,789 $4,882 $4,500 $4,500 $5,200 15.6% Total Expense
Objects:
$283,669 $215,877 $168,701 $214,500 $214,500 $140,200 -34.6% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 164
Fund Balance
The fund balance for FY2023 is to be increased to about $89K as the City builds up reserves through increased anticipated revenues, which will then be used to support future streets projects as intended for these special revenues funds.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
City of Cotati | Fiscal Year 2022/23 Budget Page 165
Traffic
Mitigation
Fund 205
Funds are received from development and used for street improvements, as specified in the fee program. The fees collected in this program allow the City to construct transportation impacts identified in its Capital Improvement Program (CIP).
Summary
The City of Cotati is projecting $54K of revenue in FY2023, which represents a decrease of 86.4% over the prior year.
Budgeted expenditures are projected to decrease by 40.8% or $300.2K to approximately $435K in FY2023, as it is strategically utilized for streets and pedestrian safety projects around the City.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
City of Cotati | Fiscal Year 2022/23 Budget Page 166
Revenues by Source
These funds are derived from developments based on the projected impact on our roads caused by additional traffic flows.
Budgeted and Historical Revenues by Source
Millions
Other Income
Other Revenues
FY2017FY2018FY2019
FY2020
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Other
Revenues
$11,467 $14,939 $58,092 $396,920 $50,000 $54,000 8%
Other Income $142 $0 $0 $0 $0 $0 0%
Total Revenue
Source:
$11,609 $14,939 $58,092 $396,920 $50,000 $54,000 8%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 167
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Contract Services
Transfer Out
FY2017
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Transfer Out $12,000 $19,052 $142,581 $735,000 $735,000 $434,800 -40.8% Total Expense
Objects:
$12,000 $19,052 $142,581 $735,000 $735,000 $434,800 -40.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 168
Fund Balance
The fund balance for FY2023 is anticipated to be reduced by $380.8K or 68.5% as the retained fund balance is being utilized to support the Old Redwood Highway Traffic Flow program as well as other traffic safety projects along Highway 116 in the City.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
$600K
City of Cotati | Fiscal Year 2022/23 Budget Page 169
Park In-Lieu
Fund 206
Funds are received from development permits, and used for park improvements and development, as specified in the fee program.
Summary
The City of Cotati is projecting $26K of revenue in FY2023, which represents a 13.3% decrease over the prior year. Budgeted expenditures are projected to increase by 61.1% or $55K to $145K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
City of Cotati | Fiscal Year 2022/23 Budget Page 170
Revenues by Source
Revenues for the Park In-Lieu funds are derived from development and are projected based on existing development projects that have started construction, and as such revenues are more certain, they can be reasonably calculated. The revenues projected for FY2023 represent the remaining expected balance from Kessing Ranch as development nears completion.
Budgeted and Historical Revenues by Source
Millions
Other Income
Other Revenues
FY2017FY2018FY2019FY2020FY2021
FY2022
FY2023
$0
$0.02
$0.04
$0.06
$0.08
Revenue Source
Other
Revenues
$5,077 $22,030 $73,287 $30,000 $30,000 $26,000 -13.3%
Total Revenue
Source:
$5,077 $22,030 $73,287 $30,000 $30,000 $26,000 -13.3%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 171
Expenditures by Expense Type
Expenditures for this fund are transfers out to the Capital Projects Funds where the parks projects are expended. For FY2023 funds are expected to be utilized for the Kotate Park Improvement Project.
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
FY2017FY2018
FY2019
FY2020FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
Expense Objects
Transfer Out $99,672 $181,830 $90,000 $90,000 $145,000 61.1% Total Expense
Objects:
$99,672 $181,830 $90,000 $90,000 $145,000 61.1%
Name FY2019
Actual
FY2020
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 172
Fund Balance
The fund balance for FY2023 is anticipated to be reduced by $119K or 98.3% as the retained reserves are utilized for parks projects within the City.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
City of Cotati | Fiscal Year 2022/23 Budget Page 173
PEG Fees
Fund 208
Public Education and Government Access (PEG) grant funding are special funds received by the City to support public, educational and government transparency by broadcasting public meetings.
Summary
The City of Cotati is projecting $20K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are projected to also remain constant at $20K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
City of Cotati | Fiscal Year 2022/23 Budget Page 174
Revenues by Source
PEG revenues are derived from Franchise Fees collected from video service providers holding state-issued franchises to operate within the City. These estimated revenues are derived based on historical trends.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Franchise Fees
FY2017
FY2018FY2019FY2020FY2021
FY2022
FY2023
$0
$0.005
$0.01
$0.015
$0.02
$0.025
Revenue Source
Franchise
Fees
$20,237 $19,877 $19,177 $20,000 $20,000 $20,000 0%
Other
Revenues
$186 $144 $86 $0 $0 $0 0%
Total Revenue
Source:
$20,423 $20,021 $19,263 $20,000 $20,000 $20,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 175
Expenditures by Expense Type
Expenditures for this fund are typically for equipment upgrades or replacement as well as contract services for local broadcasting of meetings and other public information.
Budgeted and Historical Expenditures by Expense Type
Millions
Capital Outlay
Other Expense
Contract Services
FY2017
FY2018
FY2019FY2020FY2021FY2022FY2023
$0
$0.01
$0.02
$0.03
$0.04
Expense Objects
Contract
Services
$5,000 $2,415 $1,333 $0 $0 $16,000 N/A
Other Expense $20,742 $13,218 $12,553 $20,000 $20,000 $4,000 -80% Capital Outlay $7,716 $0 $0 $0 $0 $0 0%
Total Expense
Objects:
$33,458 $15,633 $13,887 $20,000 $20,000 $20,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 176
Fund Balance
The fund balance for FY2023 is projected to remain unchanged from the FY2022 fund balance..
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
$50K
$60K
City of Cotati | Fiscal Year 2022/23 Budget Page 177
K-9 Program
Fund 212
This fund accounts for funds received from private donations that are utilized for the Police Department K-9 program that provides for police officers safety, narcotics enforcement, and community relations.
Summary
The City of Cotati is projecting $13.84K of revenue in FY2023, which represents a 88.6% increase over the prior year.
Budgeted expenditures are also projected to increase by 88.6% or $6.5K to $13.84K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5K
$10K
$15K
City of Cotati | Fiscal Year 2022/23 Budget Page 178
Revenues by Source
This fund is primarily funded by contributions from local businesses and citizens in order to support the K-9 program at the Police Department. Due to the passing of Measure G and now it's replacement, Measure S, there are now transfer balances from the general fund that supplement funds needed to pay for the training and supplies needed for Remo, our K-9.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Contributions
Transfers In
FY2017
FY2018FY2019FY2020FY2021FY2022FY2023
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
$0.015
Revenue Source
Other
Revenues
$150 $50 $0 $0 $0 $0 0%
Contributions $45 $1,437 $238 $0 $0 $0 0%
Transfers In $0 $0 $4,612 $7,340 $7,340 $13,840 88.6%
Total Revenue
Source:
$195 $1,487 $4,851 $7,340 $7,340 $13,840 88.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 179
Expenditures by Expense Type
This fund pays for the expense related to the K-9 program including ongoing training, veterinarian visits and supplies.
Budgeted and Historical Expenditures by Expense Type
Millions
Materials and Supplies
Contract Services
Other Expense
FY2017FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
$0.015
Expense Objects
Materials and
Supplies
$0 $556 $868 $840 $840 $840 0%
Contract
Services
$629 $613 $663 $1,500 $1,500 $1,500 0%
Other Expense $3,300 $4,230 $4,500 $5,000 $5,000 $11,500 130% Total Expense
Objects:
$3,929 $5,399 $6,031 $7,340 $7,340 $13,840 88.6%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 180
Fund Balance
As contributions to the fund decreased during COVID-19, so too has the fund balance. We will continue to maintain this fund for those who wish to make supporting donations to the program in support of Remo our K-9 Officer.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$2.5K
$5K
$7.5K
City of Cotati | Fiscal Year 2022/23 Budget Page 181
In-Lieu
Inclusionary
Housing
Fund 216
Funds are received from development and used for providing affordable housing.
This fund continues to be a major fund as the Assets held by the fund are significant and will be utilized for funding appropriate housing projects going forward.
Summary
The City of Cotati is projecting $67.5K of revenue in FY2023, which is consistent with the prior year. As in FY2022, the City is not projecting any budgeted expenditures for FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
City of Cotati | Fiscal Year 2022/23 Budget Page 182
Revenues by Source
Revenues for the Inclusionary Housing Fund are primarily derived from developments in order to support more affordable housing projects/development. Additionally, the fund supported an inter-fund loan to the Sewer Fund and, as such, has increased revenues based on interest earnings on that loan. The projected revenues for FY2023 are estimated based on known development projects as well as the debt service of the interfund loan.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Debt Service
Interfund Loan Payments
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Revenue Source
Interfund Loan
Payments
$0 $0 $0 $67,499 $67,499 $67,499 0%
Other Revenues $67,069 $49,363 $18,510 $0 $0 $0 0%
Debt Service $0 $33,677 $50,878 $0 $0 $0 0%
Total Revenue
Source:
$67,069 $83,041 $69,389 $67,499 $67,499 $67,499 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 183
Expenditures by Expense Type
Expenditures for this fund are primarily for supporting affordable housing development projects as well as housing subsidy costs.
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
Housing Subsidy
Contract Services
Housing Project
FY2017
FY2019
FY2020
FY2021
$0
$0.1
$-0.025
$0.025
$0.05
$0.075
Expense Objects
Contract
Services
$69 $0 $11,463 $0 $0 $0 0%
Transfer Out -$11,810 $0 $0 $0 $0 $0 0%
Housing
Project
$45,411 $62,204 $27,208 $0 $0 $0 0%
Total Expense
Objects:
$33,670 $62,204 $38,671 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 184
Fund Balance
The fund balance for this fund makes it a significant fund for the City. No significant change is anticipated for FY2023, but it is subject to change based on strategic projects that may develop over the coming fiscal year.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$1M
$2M
$3M
$4M
City of Cotati | Fiscal Year 2022/23 Budget Page 185
Public Safety
Fund 211
The Citizens Option for Public Safety (COPS) program provides funding to local agencies for the purpose of public safety. The funds are to supplement and not supplant existing funding for front line services. This fund also includes other Public Safety related grants.
Summary
The City of Cotati is projecting $164K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are projected to increase by 9.1% or $15K to $179K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
$300K
City of Cotati | Fiscal Year 2022/23 Budget Page 186
Revenues by Source
The Public Safety Fund receives revenues from both Prop 172 and well as the Citizens Option for Public Safety (COPS) Supplemental Law Enforcement Services Account (SLESA) Grants. Proposition 172 is a 1/2 cent sales that is in support of local public safety functions across all of California's cities and counties. As this is sales tax derived, we utilize our sales tax consultants to assist in estimate creation for the anticipated receipts for each fiscal year. The COPS grant is provided from State General Funds to local counties and cities in order to support local law enforcement. A summary of these special revenues is available here . Estimates on the annual funding available are calculated based on historical trends as well as projections received by the State.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
PSAF PROP 172
COPS GRANT-SLESA
FY2017
FY2018FY2019FY2020
FY2021FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
Revenue Source
PSAF PROP
172
$60,643 $60,057 $62,866 $64,000 $64,000 $64,000 0%
Other
Revenues
$2,269 $447 $485 $0 $0 $0 0%
COPS GRANTSLESA
$104,410 $115,492 $107,807 $100,000 $100,000 $100,000 0% Total Revenue
Source:
$167,322 $175,995 $171,159 $164,000 $164,000 $164,000 0% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 187
Expenditures by Expense Type
These special revenues are intended to support the operations of the local police safety program and as such are included within the budget as transfers out to the General Fund which maintains the full costs of operations for the Police Department.
Budgeted and Historical Expenditures by Expense Type
Millions
Personnel Services Materials and Supplies
Transfer Out
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Transfer Out $250,000 $160,000 $190,000 $164,000 $164,000 $179,000 9.1% Total Expense
Objects:
$250,000 $160,000 $190,000 $164,000 $164,000 $179,000 9.1% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 188
Fund Balance
The fund balance for FY2023 is estimated to be $307. This fund balance is expected to remain low as the funding is to be used to support current police services.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$25K
$50K
$75K
$125K
City of Cotati | Fiscal Year 2022/23 Budget Page 189
Excess Bond
Proceeds
Fund 219
This Fund is used to account for excess funds available from previously issued bonds.
It is used for strategic one-time investments for economic development.
Summary
The City of Cotati is not projecting any revenues as this fund was generated based on historical one-time receipts. As funding continues to be used for strategic economic development projects the expenditures are projected to decrease by
52.2% or $97K to $89K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
$300K
City of Cotati | Fiscal Year 2022/23 Budget Page 190
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Other Expense
Contract Services
FY2018FY2019
FY2020FY2021
FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Contract
Services
$139,416 $242,139 $33,006 $186,000 $186,000 $89,000 -52.2% Other Expense $30 $0 $0 $0 $0 $0 0%
Total Expense
Objects:
$139,446 $242,139 $33,006 $186,000 $186,000 $89,000 -52.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 191
Fund Balance
The fund balance for FY2023 is estimated to be $405. This fund balance is expected to remain low as the funding is to be used for strategic economic development projects.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
City of Cotati | Fiscal Year 2022/23 Budget Page 192
Community
Facilities
District
Fund 220
To account for funds received to provide enhanced services to designated Community Facilities Districts (CFDs) in the City.
Summary
This fund represents new assessment fees on new developments to be used to supplement the additional funding requirements for maintaining services. As new development projects are completed, additional revenues are anticipated to increase as well as the correlating expenditures for transfers out to the general funds departments supporting the additional needs of the community. Current budgeted expenditures relate to the contract services used to maintain the assessment districts information and calculations of appropriate independent costs modeling for collections.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
City of Cotati | Fiscal Year 2022/23 Budget Page 193
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Administrative Fee
Transfer Out
Contract Services
FY2020
FY2021
FY2022
FY2023
$0
$0.01
$0.0025
$0.005
$0.0075
$0.0125
Expense Objects
Contract
Services
$0 $2,045 $2,679 $5,000 $5,000 $10,078 101.6%
Administrative
Fee
$0 $0 $12 $0 $0 $0 0%
Transfer Out $0 $0 $0 $0 $0 $322 N/A
Total Expense
Objects:
$0 $2,045 $2,691 $5,000 $5,000 $10,400 108%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 194
Fund Balance
The fund balance is anticipated to remain at zero as revenues are provided to recover the initial costs for setting up these districts.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$-6000
$-5000
$-4000
$-3000
$-2000
$-1000
$0
City of Cotati | Fiscal Year 2022/23 Budget Page 195
Road
Maintenance
Rehabilitation
Administration
Fund 221
The Road Maintenance & Rehabilitation Administration (RMRA) is a fund used to account for funding received from the State related to Senate Bill 1 - The Road Repair and Accountability Act of 2017. This new fuel tax, which began on November 1, 2017, is to be used to fund local street and road maintenance and rehabilitation projects including traffic signals, and drainage improvements.
Summary
The City of Cotati is projecting $135K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are also projected to remain constant at $135K when compared with FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
City of Cotati | Fiscal Year 2022/23 Budget Page 196
Revenues by Source
Revenue for this fund is represents additional new gas excise tax as well as vehicle registration tax for electric vehicles.
Expectations on the revenues available from these funds are projected based on the same criteria as the Gas Tax Fund with additional support provided here .
Budgeted and Historical Revenues by Source
Millions
Other Revenues
FY2018
FY2019
FY2020FY2021
FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
Revenue Source
Other
Revenues
$131,273 $138,624 $139,093 $135,000 $135,000 $135,000 0% Total Revenue
Source:
$131,273 $138,624 $139,093 $135,000 $135,000 $135,000 0% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 197
Expenditures by Expense Type
This fund is used for a specific streets project as approved by the State Department of Finance in advance of each budget year. As the City receives a minimal amount of funding it is typically included within the scope of work for a more significant streets improvement project, and therefore the expenditures are noted as a transfer out to the capital project fund where the project is being completed.
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
FY2019
FY2020FY2021FY2022
FY2023
$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Expense Objects
Transfer Out $161,895 $127,701 $150,001 $135,000 $135,000 $135,000 0% Total Expense
Objects:
$161,895 $127,701 $150,001 $135,000 $135,000 $135,000 0% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 198
Fund Balance
The fund balance for FY2023 is anticipated to remain constant at $13,108, as the funding is to be used for ongoing current streets projects.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
$50K
City of Cotati | Fiscal Year 2022/23 Budget Page 199
Linkage
Afforable
Housing
Fund 223
A linkage fee is a fee levied by the City of Cotati on real estate developments to raise funds to help pay for the additional needs of the community that result from the additional development.
Summary
The City of Cotati is not projecting revenue for FY2023 as the receipts for these special revenues are generated based on significant new commercial development projects, of which there are none currently scheduled for the next fiscal year.
Additionally, there are no expenditures budgeted for FY2023. The City will continue to identify projects that can utilize these affordable housing funds.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
City of Cotati | Fiscal Year 2022/23 Budget Page 200
Fund Balance
The fund balance remains consistent with prior years as there are not significant revenues or expenditures scheduled for the up coming fiscal year.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$25K
$50K
$75K
$125K
City of Cotati | Fiscal Year 2022/23 Budget Page 201
Parks
Measure M
Fund 225
Parks Measure M funds account for a one eighth cent sales tax that will support Sonoma County’s regional and city parks, and went into effect April 2019. It will provide dedicated funding for parks for 10 years.
Summary
The City of Cotati is projecting $85K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are projected to increase by 30% or $60K to $260K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
$250K
$300K
City of Cotati | Fiscal Year 2022/23 Budget Page 202
Revenues by Source
The revenues projections for FY2023 are derived based on projections obtained from the County of Sonoma.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Taxes
FY2020
FY2021
FY2022FY2023
$0
$0.02
$0.04
$0.06
$0.08
$0.1
$0.12
Revenue Source
Taxes $90,260 $95,823 $85,000 $85,000 $85,000 0%
Other Revenues $9 $756 $0 $0 $0 0%
Total Revenue
Source:
$90,269 $96,579 $85,000 $85,000 $85,000 0%
Name FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 203
Expenditures by Expense Type
The City has accumulated funding for multiple years in order to invest those contributions towards a parks capital project.
In FY2023, the City anticipates using all funding received to date for the Kotate Park improvement project.
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
FY2020FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
Expense Objects
Transfer Out $8,261 $9,423 $200,000 $200,000 $260,000 30% Total Expense
Objects:
$8,261 $9,423 $200,000 $200,000 $260,000 30%
Name FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 204
Fund Balance
Fund balance is decreasing due to use of funds for the capital projects.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
City of Cotati | Fiscal Year 2022/23 Budget Page 205
Bed Tax
Fund 222
Bed Tax is a building permit fee which is required to be used for the acquisition, improvement, expansion and maintenance of public parks, playgrounds, open spaces, recreation facilities and community facilities.
Summary
The City of Cotati is projecting $4K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are projected to increase by 33.3% or $10K to $40K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
$50K
City of Cotati | Fiscal Year 2022/23 Budget Page 206
Revenues by Source
Revenue generation for this fund is created based on permit fees paid for residential development and, as such, is projected based on estimates of developments in process.
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Taxes
FY2018
FY2019
FY2020FY2021
FY2022
FY2023
$0
$0.005
$0.01
$0.015
$0.02
Revenue Source
Taxes $0 $2,600 $18,700 $4,000 $4,000 $4,000 0%
Other
Revenues
$909 $175 $163 $0 $0 $0 0%
Total Revenue
Source:
$909 $2,775 $18,863 $4,000 $4,000 $4,000 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 207
Expenditures by Expense Type
Expenses for this fund are primarily transfers out for capital projects for the improvements of local public parks, open space, or community facilities.
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
FY2022FY2023
$0
$0.01
$0.02
$0.03
$0.04
$0.05
Expense Objects
Transfer Out $30,000 $30,000 $40,000 33.3%
Total Expense Objects: $30,000 $30,000 $40,000 33.3%
Name FY2022 Adopted Budget FY2022 Estimate FY2023 Proposed Budget FY2022 Est. vs. FY2023 Prop. (% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 208
Fund Balance
The fund balance is projected to decrease $36K or 99.4% as it is being used to fund part of the Kotate Park Improvement Project.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
City of Cotati | Fiscal Year 2022/23 Budget Page 209
Disability
Access &
Education
Revolving
Fund
Fund 250
The Disability Access & Education Revolving Fund is a legislation backed fund that is designed to allow the City of Cotati to improve accessibility for all of its residents.
Summary
The City of Cotati is projecting $2.5K of revenue in FY2023, which is consistent with the prior year. There are no budgeted expenditures in FY2023
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$20K
$40K
$60K
$80K
$100K
City of Cotati | Fiscal Year 2022/23 Budget Page 210
Revenues by Source
The revenues for this fund are primarily the California Disability Access and Education Fees, which are mandated by California Assembly Bill 1379. These fees are assessed on local business licenses and are used to increase disability access and compliance with construction-related accessibility requirements. Additionally, the fee assists local jurisdictions in supporting the Certified Access Specialist (CASp) Program and provides the Division of the State Architect (DSA) with funds to maintain oversight of the CASp program. See additional detail about SB1186 fees here .
Previously, revenues for the Parks Measure M were also coded to this fund, but have now been separately reported within their own Special Revenue Fund 225. See therein for details.
Budgeted and Historical Revenues by Source
Millions
Taxes
Other Revenues
Charges for Services
FY2018
FY2019
FY2020FY2021FY2022FY2023
$0
$0.02
$0.04
$0.06
$0.08
$0.1
Revenue Source
Taxes $3,493 $73,014 $0 $0 $0 $0 0%
Other
Revenues
$1,093 $459 $97 $0 $0 $0 0%
Charges for
Services
$3,250 $3,007 $2,971 $2,500 $2,500 $2,500 0%
Total Revenue
Source:
$7,836 $76,479 $3,068 $2,500 $2,500 $2,500 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 211
Expenditures by Expense Type
The City will continue to evaluate the best use of these funds in line with the intent of the program.
Budgeted and Historical Expenditures by Expense Type
Millions
Other Expense
FY2020
$0
$0.0025
$0.005
$0.0075
$0.01
$0.0125
Expense Objects
Other Expense $0 $11,400 $0 $0 $0 0%
Total Expense
Objects:
$0 $11,400 $0 $0 $0 0%
Name FY2019
Actual
FY2020
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 212
Fund Balance
The overall fund balance for FY2023 is projected to increase by 18.4% to $16.1K. The remaining fund balance for CASp programs will continue to accumulate to provide support for the disability access programs and development training.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5K
$10K
$15K
$20K
City of Cotati | Fiscal Year 2022/23 Budget Page 213
ARPA 2021
Fund 226
On March 11, 2021, the American Rescue Plan Act of 2021 (ARPA) was signed into law making available $350 billion through the State and Local Fiscal Recovery Funds (SLFRF) to assist states, tribal governments and local governments. The City became eligible for $1.7 million for Fiscal Year 2022/23 and applied all funds to replace lost public sector revenue according to the program.
Check out the Treasury website here for more information on the Federal Coronavirus State and Local Fiscal Recovery Funds.
Revenue by Fund
ARPA 2021
CDBG Grant
Fed-Coronavirus Local Fiscal
Recovery Fund
$0 $1,772,630 $0 -100%
Total CDBG Grant: $0 $1,772,630 $0 -100%
Total ARPA 2021: $0 $1,772,630 $0 -100%
Name FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Expenditures by Fund
Expenditures for this one time grant are to be applied as a replacement of lost revenue due to COVID-19 impacts.
ARPA 2021
Transfer Out
Operating Transfer Out-ARPA
2021
$0 $1,772,630 $0 -100%
Total Transfer Out: $0 $1,772,630 $0 -100%
Total ARPA 2021: $0 $1,772,630 $0 -100%
Name FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs. FY2023
Prop. (% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 214
South
Sonoma
Business
Park
Assessment
District
Fund 215/224
This Agency fund is used to facilitate a special assessment debt service charged to land owners for the financing provided to develop the business park. In 2019, the City assisted in the refunding of the debt in order to leverage better interest rates for the community.
Summary
The City of Cotati is projecting $373K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are projected to remain constant at $373K in FY2023. Revenues and expenditures are pass-through with the exception of the administrative cost reimbursements for the City.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
City of Cotati | Fiscal Year 2022/23 Budget Page 215
Revenues by Source
These revenues are generated based on property tax assessments needed to pay off the debt service. Calculations of the assessments are managed by an outside third party as coordinated with the administrative services department. No significant changes are anticipated for FY2023.
Budgeted and Historical Revenues by Source
Millions
Transfers In
Other Revenues
FY2020
FY2021FY2022FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Revenue Source
Other
Revenues
$0 $378,547 $369,913 $373,006 $373,006 $373,006 0%
Transfers In $0 $269,820 $0 $0 $0 $0 0%
Total Revenue
Source:
$0 $648,368 $369,913 $373,006 $373,006 $373,006 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 216
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Administrative Fee
Agency Fees
Contract Services
Debt Service
FY2020
FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
Expense Objects
Contract
Services
$0 $2,000 $2,650 $8,300 $8,300 $8,300 0%
Administrative
Fee
$0 $0 $3,750 $3,750 $3,750 $3,750 0%
Debt Service $0 $69,299 $114,823 $356,456 $356,456 $356,456 0% Agency Fees $0 $1,839 $5,007 $4,500 $4,500 $4,500 0%
Total Expense
Objects:
$0 $73,138 $126,230 $373,006 $373,006 $373,006 0%
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 217
Fund Balance
Fund balance is anticipated to be zero, as both revenues and expenditures are pass-through.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
City of Cotati | Fiscal Year 2022/23 Budget Page 218
Successor
Agency to The
Cotati
Community
Redevelopment
Agency
Fund 301
This fiduciary fund accounts for all of the assets, liabilities and financial activities of the Successor Agency to the City's former Redevelopment Agency that was dissolved effective February 1, 2012.
Summary
The City of Cotati is projecting $465.74K of revenue in FY2023, which represents a 19.9% increase over the prior year.
Budgeted expenditures are projected to decrease by 7.8% or $31.23K to $370.36K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
City of Cotati | Fiscal Year 2022/23 Budget Page 219
Revenues by Source
The revenues are derived based on annual recognized obligation payments schedules (ROPS) as submitted to the California State Department of Finance after approval by the County Oversight Board. These schedules include the outstanding bond payments, other debt service to the Cotati-Rohnert Park Unified School District and the Long Range Property Management Plan for the residual parcels managed by the former redevelopment agency.
Budgeted and Historical Revenues by Source
Millions
Debt Service
Recognized Obligation Payment Schedule (ROPS)
Transfers In
Other Revenues
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022FY2023
$0
$0.25
$0.5
$0.75
$1
$1.25
$1.5
Revenue Source
Other Revenues $410,022 $383,292 $362,932 $388,424 $388,424 $388,424 0% Transfers In $0 $0 $0 $0 $0 $77,314 N/A
Recognized Obligation
Payment Schedule (ROPS)
$806,418 $800,288 $206,405 $0 $0 $0 0%
Total Revenue Source: $1,216,440 $1,183,580 $569,337 $388,424 $388,424 $465,738 19.9% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est.
vs. FY2023
Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 220
Expenditures by Expense Type
The tax allocation bonds held within the fund were refinanced after Department of Finance approval in 2020.
Budgeted Expenditures by Expense Type
Personnel Services (35.4%)
Debt Service (27%)
Obligations (16.7%)
Contract Services (14.7%)
Agency Fees (2.4%)
Bond Discount (1.4%)
Payout (0.7%)
Disclosure Reports (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Repairs and Maintenance
Materials and Supplies
Other Expense
Utilities
Disclosure Reports
Payout
Bond Discount
Agency Fees
Contract Services
Obligations
Debt Service
Personnel Services
FY2017
FY2018
FY2019
FY2020FY2021FY2022FY2023
$0
$0.2
$0.4
$0.6
$0.8
Expense Objects
Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 221
Personnel
Services
$175,057 $215,620 $213,418 $163,937 $242,491 $131,280 -45.9% Payout $42,113 $3,813 $6,514 $4,000 $7,758 $2,730 -64.8% Materials and
Supplies
$0 $0 $0 $0 $0 $32 N/A
Contract Services $28,967 $22,569 $22,334 $55,200 $55,200 $54,592 -1.1% Utilities $3,169 $1,934 $2,361 $0 $0 $2,400 N/A
Repairs and
Maintenance
$0 $5,002 $5,000 $0 $0 $0 0%
Other Expense $694 $5,339 $409 $0 $0 $873 N/A
Debt Service $427,999 $407,301 $100,655 $100,036 $100,036 $100,036 0% Bond Discount $5,124 $5,124 $180,001 $5,124 $5,124 $5,124 0% Agency Fees $12,920 $9,000 $9,000 $9,000 $9,000 $9,000 0% Disclosure
Reports
$2,500 $2,500 $2,500 $2,500 $2,500 $2,500 0%
Obligations $54,241 $56,707 $59,222 $61,788 $61,788 $61,788 0% Total Expense
Objects:
$752,784 $734,909 $601,415 $401,585 $483,897 $370,355 -23.5% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Fund Balance
As this is a management fund for the recognized obligation payments, there are no expected fund balances retained.
City of Cotati | Fiscal Year 2022/23 Budget Page 222
Internal
Service
Funds
What is an Internal Service Fund?
According to the Government Finance Officers Association (GFOA), 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 two such funds for these purposes. The Vehicle Replacement Fund (501) and the Compensated Absences Fund (502).
Summary
The City of Cotati is projecting $520.48K of revenue in FY2023, which represents a 14% increase over the prior year.
Budgeted expenditures are projected to increase by 12.9% or $59K to $515.48K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
City of Cotati | Fiscal Year 2022/23 Budget Page 223
Vehicle
Maintenance
and
Replacement
Fund 501
This is a City established fund to provide an ongoing funding source for scheduled replacement and ongoing maintenance of the City vehicles and equipment. It is funded from billings to other government wide funds based on their usage of vehicles and a set vehicle replacement schedule.
Summary
The City of Cotati is projecting $401K of revenue in FY2023, which represents a 19% increase over the prior year. Budgeted expenditures are projected to increase by 17.5% or $59K to $396K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
City of Cotati | Fiscal Year 2022/23 Budget Page 224
Revenues by Source
Revenues are derived based on the calculation of replacement needs as allocated to the fund usage of said equipment over a fiscal year period. These revenues are subject to fluctuation when a council approved need arises that includes charging additional amounts to the related funds for additional procurement or rehabilitation needs for the vehicles or equipment in a given year.
Budgeted and Historical Revenues by Source
Millions
Transfers In
Other Revenues
FY2017
FY2018
FY2019FY2020FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Revenue Source
Other
Revenues
$415,479 $208,714 $247,862 $337,000 $337,000 $401,000 19% Total Revenue
Source:
$415,479 $208,714 $247,862 $337,000 $337,000 $401,000 19% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 225
Expenditures by Expense Type
Expenditures for this fund are directly related to the purchase or repairs of equipment and vehicles within the City managed fleet. Currently, the City is evaluating the possible replacement of internal combustion vehicles with all electric. As such future expenditures for replacements may shift to increase purchase price while decreasing future maintenance and fuel costs.
Budgeted and Historical Expenditures by Expense Type
Millions
Other Expense
Depreciation
Repairs and Maintenance
Capital Outlay
FY2017FY2018FY2019FY2020
FY2021FY2022
FY2023
$-0.2
$-0.1
$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Repairs and
Maintenance
$0 $9,092 $2,775 $35,000 $35,000 $35,000 0%
Other Expense $0 -$160,018 $0 $0 $0 $0 0%
Capital Outlay $955 $160,018 $0 $302,000 $302,000 $361,000 19.5% Depreciation $100,214 $105,849 $110,160 $0 $0 $0 0%
Total Expense
Objects:
$101,169 $114,941 $112,936 $337,000 $337,000 $396,000 17.5% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 226
Fund Balance
The City is taking proactive efforts to develop the fund balance to address future equipment and vehicle replacement needs in order to allow for better expense stability across all operating funds.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
City of Cotati | Fiscal Year 2022/23 Budget Page 227
Compensated
Absences
Fund 502
This fund is designed to maintain the government wide compensated absences liability by billing out proportionate usage and balance to the appropriate funds and departments.
Summary
The City of Cotati is projecting $119.48K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are also projected to remain constant at $119.48K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
City of Cotati | Fiscal Year 2022/23 Budget Page 228
Expenditures by Expense Type
For FY2023, we are continuing to use this fund to reduce outstanding deferred compensation unfunded liability, as well as removing this episodic expense from the annual operating budgets.
Budgeted and Historical Expenditures by Expense Type
Millions
Payout
FY2019
FY2020
FY2021FY2022FY2023
$0
$0.05
$0.1
$0.15
$0.2
Expense Objects
Payout $170,662 $103,447 $168,423 $119,480 $119,480 $119,480 0% Total Expense
Objects:
$170,662 $103,447 $168,423 $119,480 $119,480 $119,480 0% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 229
Fund Balance
The City is taking proactive efforts to develop the fund balance to address future personal payouts in order to allow for better expense stability across all operating funds.
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$25K
$50K
$75K
$100K
$125K
$150K
City of Cotati | Fiscal Year 2022/23 Budget Page 230
Capital
Project/Grants
Funds
This page is provided as a summary of the Capital and Grants funds for the City. The primary purpose of these funds are to move city capital or other operating grants projects forward. This is for presentational purposes only and the funds are strictly segregated within the financial system.
Summary
The City of Cotati is projecting $18.49M of revenue in FY2023, which represents a 205.6% increase over the prior year.
Budgeted expenditures are projected to increase by 198.4% or $12.34M to $18.56M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$5M
$10M
$15M
$20M
Revenue by Fund
2023 Revenue by Fund
Capital Projects (100%)
City of Cotati | Fiscal Year 2022/23 Budget Page 231
Budgeted and Historical Revenue by Fund
Millions
Capital Projects
FY2017FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
Capital Projects
Grants $97,431 $1,128,100 $941,074 $790,168 $790,168 $5,437,900 588.2% Capital Outlay $166,581 $169,543 $174,590 $179,100 $179,100 $179,100 0% Capital
Projects
$1,881,949 $3,024,595 $2,091,706 $5,081,000 $5,081,001 $6,845,300 34.7% 2022A Project
Fund
$0 $0 $0 $0 $1,725,820 $6,030,000 249.4%
Total Capital
Projects:
$2,145,961 $4,322,238 $3,207,369 $6,050,268 $7,776,089 $18,492,300 137.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 232
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (59.2%)
Other Revenues (33.6%)
CDBG Grant (6.9%)
COPS GRANT-SLESA (0.3%)
Budgeted and Historical Revenues by Source
Millions
COPS GRANT-SLESA
CDBG Grant
Other Revenues
Transfers In
FY2017FY2018
FY2019
FY2020
FY2021
FY2022FY2023
$0
$5
$10
$15
$20
Revenue Source
Other
Revenues
$190,482 $208,233 $241,350 $199,100 $199,100 $6,209,100 3,018.6% CDBG Grant $0 $675,000 $500,891 $200,000 $200,000 $1,277,900 539% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 233
COPS GRANTSLESA
$0 $29,833 $171,368 $70,168 $70,168 $50,000 -28.7%
Transfers In $1,955,479 $3,409,172 $2,293,761 $5,581,000 $7,306,821 $10,955,300 49.9% Total Revenue
Source:
$2,145,961 $4,322,238 $3,207,369 $6,050,268 $7,776,089 $18,492,300 137.8% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Expenditures by Fund
2023 Expenditures by Fund
Capital Projects (100%)
City of Cotati | Fiscal Year 2022/23 Budget Page 234
Budgeted and Historical Expenditures by Fund
Millions
Capital Projects
FY2017FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$5
$10
$15
$20
Capital Projects
Grants $97,415 $1,128,100 $472,954 $790,168 $790,168 $5,437,900 588.2% Capital Outlay $350,000 $140,784 $200,000 $350,000 $350,000 $150,000 -57.1% Capital
Projects
$1,884,083 $3,024,394 $2,089,773 $5,081,000 $4,466,000 $6,944,800 55.5% 2022A Project
Fund
$0 $0 $0 $0 $1,725,820 $6,030,000 249.4%
Total Capital
Projects:
$2,331,498 $4,293,278 $2,762,727 $6,221,168 $7,331,988 $18,562,700 153.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 235
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Improvement Project (34.2%)
Transfer Out (33.3%)
Capital Project (28.4%)
Capital Outlay (3.2%)
Economic Development (0.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Economic Development
Capital Outlay
Capital Project
Transfer Out
Capital Improvement Project
FY2017
FY2018
FY2019
FY2020
FY2021FY2022
FY2023
$0
$5
$10
$15
$20
Expense Objects
Capital Outlay $402,984 $6,194 $215,689 $87,000 $87,000 $596,000 585.1% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
(% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 236
Transfer Out $350,000 $140,784 $200,000 $350,000 $2,075,820 $6,180,000 197.7% Economic
Development
$0 $29,833 $312,749 $70,168 $70,168 $160,000 128%
Capital Project $97,415 $1,098,267 $36,527 $700,000 $700,000 $5,277,900 654% Capital
Improvement
Project
$1,481,099 $3,018,200 $1,997,762 $5,014,000 $4,399,000 $6,348,800 44.3% Total Expense
Objects:
$2,331,498 $4,293,278 $2,762,727 $6,221,168 $7,331,988 $18,562,700 153.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop.
(% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 237
Grants Fund
Fund 201
This fund is designed to account for the construction of projects that utilize Federal, State, regional, and local grants funds other than CDBG. City Staff applies for and receives competitive funding grants for various City projects that meet specific criteria.
Summary
The City of Cotati is projecting $5.44M of revenue in FY2023, which represents a 588.2% increase over the prior year.
Budgeted expenditures are projected to increase by 588.2% or $4.65M to $5.44M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (75.6%)
CDBG Grant (23.5%)
COPS GRANT-SLESA (0.9%)
City of Cotati | Fiscal Year 2022/23 Budget Page 238
Budgeted and Historical Revenues by Source
Millions
Other Revenues
COPS GRANT-SLESA
CDBG Grant
Transfers In
FY2017FY2018
FY2019FY2020FY2021FY2022FY2023
$0
$1
$2
$3
$4
$5
$6
Revenue Source
Other
Revenues
$23,661 $38,489 $66,584 $20,000 $20,000 $0 -100%
CDBG Grant $0 $675,000 $500,891 $200,000 $200,000 $1,277,900 539% COPS GRANTSLESA
$0 $29,833 $171,368 $70,168 $70,168 $50,000 -28.7%
Transfers In $73,770 $384,778 $202,232 $500,000 $500,000 $4,110,000 722% Total Revenue
Source:
$97,431 $1,128,100 $941,074 $790,168 $790,168 $5,437,900 588.2% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 239
Expenditures by Expense Type
The City has elevated the priority of investments in streets infrastructure as well as City buildings and parks. See the Capital Improvements section of the budget for more detailed information about specific projects programed in Fiscal Year 2022/23.
Budgeted Expenditures by Expense Type
Capital Project (97.1%)
Economic Development (2.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
Capital Improvement Project
Economic Development
Capital Project
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$1
$2
$3
$4
$5
$6
City of Cotati | Fiscal Year 2022/23 Budget Page 240
Expense Objects
Economic
Development
$0 $29,833 $312,749 $70,168 $70,168 $160,000 128%
Capital Project $97,415 $1,098,267 $36,527 $700,000 $700,000 $5,277,900 654% Capital
Improvement
Project
$0 $0 $123,678 $20,000 $20,000 $0 -100%
Total Expense
Objects:
$97,415 $1,128,100 $472,954 $790,168 $790,168 $5,437,900 588.2% Name FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022
Estimate
FY2022
Estimate
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 241
Capital
Outlay
Fund 604
This fund is designed to account for the road impact fees and their use for streets capital improvement projects.
Summary
The City of Cotati is projecting $179.1K of revenue in FY2023, which is consistent with the prior year. Budgeted expenditures are projected to decrease by 57.1% or $200K to $150K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
Revenue by Department
Budgeted and Historical Revenue by Department
Millions
Public Works
General Government
FY2017FY2018
FY2019FY2020FY2021
FY2022
FY2023
$0
$0.05
$0.1
$0.15
$0.2
City of Cotati | Fiscal Year 2022/23 Budget Page 242
Revenue
General
Government
$166,581 $169,543 $174,590 $0 $179,100 $179,100 0%
Public Works $0 $0 $0 $179,100 $0 $0 0%
Total Revenue: $166,581 $169,543 $174,590 $179,100 $179,100 $179,100 0% Name FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022 Adopted
Budget
FY2022
Estimate
FY2022
Estimate
FY2023 Proposed
Budget
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
FY2022 Est. vs.
FY2023 Prop. (%
Change)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Transfer Out
FY2017FY2018FY2019FY2020FY2021
FY2022
FY2023
$0
$0.1
$0.2
$0.3
$0.4
Expense Objects
Transfer Out $350,000 $140,784 $200,000 $350,000 $350,000 $150,000 -57.1% Total Expense
Objects:
$350,000 $140,784 $200,000 $350,000 $350,000 $150,000 -57.1% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 243
Fund Balance
Fund Balance Projections
Fund Balance
FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$-100000
$0
$100K
$200K
$300K
$400K
$500K
$600K
City of Cotati | Fiscal Year 2022/23 Budget Page 244
Capital
Projects
Fund
Fund 605
This fund consists of various types of financial resources that are utilized to build, renovate, or purchase equipment, property, or facilities, including buildings, parks, information technology systems, and non water/sewer infrastructure and which are to be used to benefit the public.
Summary
The City of Cotati is projecting $6.85M of revenue in FY2023, which represents a 34.7% increase over the prior year.
Budgeted expenditures are projected to increase by 36.7% or $1.86M to $6.94M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenues by Source
Projected 2023 Revenues by Source
Transfers In (100%)
City of Cotati | Fiscal Year 2022/23 Budget Page 245
Budgeted and Historical Revenues by Source
Millions
Other Revenues
Transfers In
FY2017
FY2018
FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
Revenue Source
Other
Revenues
$240 $201 $177 $0 $0 $0 0%
Transfers In $1,881,709 $3,024,394 $2,091,529 $5,081,000 $5,081,001 $6,845,300 34.7% Total Revenue
Source:
$1,881,949 $3,024,595 $2,091,706 $5,081,000 $5,081,001 $6,845,300 34.7% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023 Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 246
Expenditures by Fund
2023 Expenditures by Fund
Capital Projects (100%)
Budgeted and Historical Expenditures by Fund
Millions
Capital Projects
FY2017
FY2018FY2019
FY2020
FY2021
FY2022
FY2023
$0
$2
$4
$6
$8
Capital Projects $1,884,083 $3,024,394 $2,089,773 $5,081,000 $4,466,000 $6,944,800 55.5% Total Capital
Projects:
$1,884,083 $3,024,394 $2,089,773 $5,081,000 $4,466,000 $6,944,800 55.5% Name FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022 Adopted
Budget
FY2022
Estimate
FY2023
Proposed
Budget
FY2022 Est. vs.
FY2023 Prop. (%
Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 247
2022A
Streets
Projects
Fund 610
This fund is designed to account for the construction of streets projects using the funding obtained from the 2022 Street debt service.
Summary
The City of Cotati receipted approximately $7M in tax-exempt debt for street improvements, which is included within the estimated actual budget for FY2022. These funds are to be fully expended within FY2023. See the Capital Improvements section of the budget for more details.
Budgeted Revenue Source
Budgeted Expenditures
FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenue by Department
Revenue
General Government $0 $1,725,820 $6,030,000 N/A
Total Revenue: $0 $1,725,820 $6,030,000 N/A
Name FY2022 Adopted Budget FY2022 Estimate FY2023 Proposed Budget FY2022 Adopted Budget vs. FY2023 Budgeted (%
Change)
Expenditures by Expense Type
Expense Objects
Transfer Out $0 $1,725,820 $6,030,000 249.4%
Total Expense Objects: $0 $1,725,820 $6,030,000 249.4%
Name FY2022 Adopted Budget FY2022 Estimate FY2023 Proposed Budget FY2022 Est. vs. FY2023 Prop. (% Change)
City of Cotati | Fiscal Year 2022/23 Budget Page 248
CAPITAL IMPROVEMENTS
City of Cotati | Fiscal Year 2022/23 Budget Page 249
Capital Improvements: One-year Plan
Total Capital Requested
$16,090,200
20 Capital Improvement Projects
Total Funding Requested by Department
TOTAL $16,090,200.00
Public Works - Parks (14%) $2,326,500.00
Public Works - Streets (66%) $10,691,800.00
Sewer (8%) $1,250,000.00
Water (5%) $758,900.00
Public Works - Govt. Buildings (6%) $1,038,000.00
Zone 10 Altman Acres (0%) $25,000.00
Total Funding Requested by Source
TOTAL $16,030,200.00
General Fund (20%) $3,203,600.00
Grants - Federal (8%) $1,277,900.00
Special Revenue - Parks Bed Tax (0%) $40,000.00
Special Revenue - Parks Measure M (2%) $260,000.00
Special Revenue - Parks Park-in-Lieu (1%) $145,000.00
Special Revenue - Streets Traffic Impact Fee (3%)$434,800 Special Revenue - Streets Bonds (38%) $6,030,000.00
Special Revenue - Streets Landscaping and Lighting Asse Enterprise - Water Capital Funds (5%) $758,900.00
Enterprise - Sewer Capital Funds (8%) $1,250,000.00
Special Revenues - Road Impact Fees (Garbage) (1%)$150, External Loan (1%) $100,000.00
Special Revenue - Streets Gas Tax (1%) $135,000.00
Special Revenue - Sale Proceeds (14%) $2,200,000.00
City of Cotati | Fiscal Year 2022/23 Budget Page 250
Capital Costs Breakdown
TOTAL $16,441,684.00
Capital Costs (98%) $16,090,200.00
Operational Costs (2%) $351,484.00
Cost Savings & Revenue Breakdown
TOTAL $11,400.00
Cost Savings (46%) $5,300.00
Revenue (54%) $6,100.00
Public Works - Streets Requests
Itemized Requests for 2023
Bench Installation at ORH and 116 Pedestrian Plaza $46,000 Bicycle Pedestrian Safety Improvements $50,000
Old Redwood Highway Traffic Flow Improvement $334,800
Gateway Signage $100,000
2020 Street Construction and Improvements - Part 2 (Quick Strike) $2,890,000 Loretto & Marsh to McGinnis Pathway Resurfacing $81,000 2023 Pavement Preservation $1,085,000
2023 Pavement Rehabilitation $3,200,000
Highway 116/West Cotati Avenue Intersection Safety Improvements $500,000 Redwood Drive and Cypress Avenue Pavement Rehabilitation $205,000 Park and Ride Replacement Project $2,200,000
Total: $10,691,800
City of Cotati | Fiscal Year 2022/23 Budget Page 251
Public Works - Parks Requests
Itemized Requests for 2023
Kotate Park Improvements $2,210,000
Pocket Park Improvements $81,000
Putnam Park Improvements $35,500
Total: $2,326,500
Public Works - Govt. Buildings Requests
Itemized Requests for 2023
Civic Center Windows and Exterior Repairs $1,038,000
Total: $1,038,000
Water Requests
Itemized Requests for 2023
P-1: Portal Street, Mercantile, Aaron Main Replacement $608,900 SCADA Water $150,000
Total: $758,900
Sewer Requests
Itemized Requests for 2023
West Sierra Avenue Sewer Replacement $1,100,000
SCADA Sewer $150,000
Total: $1,250,000
Zone 10 Altman Acres Requests
Itemized Requests for 2023
Altman Acres LLAD Streetscape Refurbishment $25,000
Total: $25,000
City of Cotati | Fiscal Year 2022/23 Budget Page 252
Capital Improvements: Multi-year Plan
Total Capital Requested
$47,296,768
43 Capital Improvement Projects
Total Funding Requested by Department
Public Works - Parks Public Works - Streets
Sewer Water
Public Works - Govt. Buildings Zone 10 Altman Acres
2023
2024
2025
2026
2027
2028
$16,090,200.00
$12,897,268.00
$5,875,800.00
$4,964,000.00
$2,937,000.00
$4,532,500.00
$0 $4M $8M $12M $16M
City of Cotati | Fiscal Year 2022/23 Budget Page 253
Total Funding Requested by Source
General Fund Grants - Federal
Special Revenue - Parks Bed Tax Special Revenue - Parks Measure M Special Revenue - Parks Park-in-Lieu Special Revenue - Streets Traffic Impact Fee Enterprise - Sewer Capital Funds Special Revenue - Streets Bonds Special Revenue - Streets Landscaping and L… Special Revenue - Streets Gas Tax Special Revenue - Streets Measure M Special Revenue - Streets RMRA Enterprise - Water Capital Funds Special Revenues - Road Impact Fees (Garb… External Loan Grants - State
Special Revenue - Sale Proceeds Special Revenue - Regional Traffic Mitigation 2023
2024
2025
2026
2027
2028
$16,030,200.00
$11,617,268.00
$7,225,800.00
$4,964,000.00
$2,937,100.00
$4,532,400.00
$0 $4M $8M $12M $16M
Capital Costs Breakdown
Capital Costs Operational Costs
2023
2024
2025
2026
2027
2028
$16,441,684.00
$13,259,492.00
$6,242,374.00
$5,331,274.00
$3,308,174.00
$4,918,474.00
$0 $4M $8M $12M $16M
City of Cotati | Fiscal Year 2022/23 Budget Page 254
Cost Savings & Revenues
Cost Savings Revenue
2023
2024
2025
2026
2027
2028
$11,400.00
$337,734.00
$466,966.00
$520,520.00
$607,300.00
$636,163.00
$0 $200K $400K $600K
City of Cotati | Fiscal Year 2022/23 Budget Page 255
Public Works - Streets Requests
Itemized Requests for 2023-2028
Bench Installation at ORH and 116 Pedestrian Plaza $46,000 Bicycle Pedestrian Safety Improvements $300,000
Old Redwood Highway Traffic Flow Improvement $334,800
Gateway Signage $660,000
2020 Street Construction and Improvements - Part 2 (Quick Strike) $2,890,000 Loretto & Marsh to McGinnis Pathway Resurfacing $81,000 2026 Streets Improvements Project $2,700,000
2023 Pavement Preservation $1,085,000
2023 Pavement Rehabilitation $3,200,000
Highway 116/West Cotati Avenue Intersection Safety Improvements $5,000,000 Redwood Drive and Cypress Avenue Pavement Rehabilitation $3,600,000 Sidewalk Gap Closures $880,000
Valparaiso Avenue Pavement Rehabilitation $2,365,000
2024 Street Improvements Project $490,468
2025 Street Improvements Project $2,273,300
2027 Streets Improvements Project $931,000
2028 Streets Improvements Project $997,000
Park and Ride Replacement Project $3,120,000
Traffic Signal At William/George and Old Redwood Highway $860,000 Total: $31,813,568
City of Cotati | Fiscal Year 2022/23 Budget Page 256
Public Works - Parks Requests
Itemized Requests for 2023-2028
Kotate Park Improvements $2,210,000
Pocket Park Improvements $81,000
Putnam Park Improvements $535,500
Veronda-Falletti Ranch Barns $1,500,000
Civic Center Park Capital Improvements - Phase 1 $1,010,000 Court Resurfacing $55,000
Total: $5,391,500
Public Works - Govt. Buildings Requests
Itemized Requests for 2023-2028
Civic Center Windows and Exterior Repairs $1,038,000
Civic Center Parking Lot Improvements $170,000
Total: $1,208,000
Water Requests
Itemized Requests for 2023-2028
P-1: Portal Street, Mercantile, Aaron Main Replacement $608,900 P-3, 4: Cypress Tank New Water Main $552,500
P-5: Sycamore Lane Water Main Replacement $155,600
T-1: New Cypress Storage Tank $2,320,000
BP-1: Cypress Tank Booster Pumps $609,000
West Sierra Tank Recoating $722,500
Well 1A/Well 3 Treatment Renewal and Replacement $115,000 Distribution System Monitoring $119,000
SCADA Water $150,000
Total: $5,352,500
City of Cotati | Fiscal Year 2022/23 Budget Page 257
Sewer Requests
Itemized Requests for 2023-2028
Manhole Lateral Repair/Improvement $200,000
West Sierra Avenue Sewer Replacement $1,100,000
Cypress Avenue Sewer Replacement $800,000
Sewer Pipeline Repairs $1,000,000
SCADA Sewer $150,000
Wastewater System Emergency Generator Project $256,200
Total: $3,506,200
Zone 10 Altman Acres Requests
Itemized Requests for 2023-2028
Altman Acres LLAD Streetscape Refurbishment $25,000
Total: $25,000
City of Cotati | Fiscal Year 2022/23 Budget Page 258
DEBT
City of Cotati | Fiscal Year 2022/23 Budget Page 259
Government-wide Debt Overview
The City has the following types of debt:
Direct Debt
Long-Term Lease Obligation for Copy Equipment totaling $4K maturing in 2023 Streets Improvements Tax Exempt Lease Obligation Bonds 2022A represents a tax-exempt bond issuance of an amount up to $7,700,000 used to fund critical city streets improvement projects at a low interest rate of 2.45% per annum and matures in 2041.
Pension Taxable Lease Obligation Bonds 2022B represents a $4,000,000 unfunded pension obligation refunding debt whereby the City paid down the CalPERS obligations with a locked 3.33% interest per annum. and matures in 2036.
Pass-through Debt
Assessment District Debt with No City Commitment totaling $5.7M and maturing in 2034 Successor Agency Debt Service for Recognized Obligation Payment Schedules Cotati-RP Unified School District payments total debt of $864K maturing in 2033.
Tax allocation refunding bond, Series 2020 with total Debt Service of $7.7M maturing in 2036 Inter-Government Loans
Sewer Fund Loan to Water Fund total debt service $550K maturing in 2027 - budgeted to be paid in full in Fiscal Year 2022/23
In-Lieu Housing Loan to Sewer total debt service $826K maturing in 2039 Pension Obligations
Unfunded Liability Pension Obligations with a net pension liability of $10.5M as of June 30, 2020 $1,325,471
$911,304 (220.03% vs. 2022 year)
The City records and disburses monies used to repay annual principal and interest, fees, anticipated new debt, and administrative fees on City issued debt through debt service types of funds.
The General Long-Term Debt accounts for the payment of debt service on the City's General Obligation. The utility funds account for all debt associated with the Water and Sewer utilities activity. These debts account for the accumulation of resources and payment of general long-term debt principal.
City of Cotati | Fiscal Year 2022/23 Budget Page 260
Debt by Fund
Debt Service (61.1%)
Private Purpose Trust (19.6%)
Agency Fund (19.3%)
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 % Change All Funds Actual Proposed
Budget
Forecasted Forecasted Forecasted Forecasted Forecasted FY2022 vs FY2023
Debt Service $0 $809,974 $809,974 $809,974 $809,979 $699,970 $809,965 0% Private Purpose
Trust
$161,825 $259,822 $829,392 $827,921 $848,571 $853,413 $856,933 60.6% General $3,993 $0 $0 $0 $0 $0 $0 -100%
Agency Fund $248,349 $255,675 $263,218 $278,977 $278,977 $287,207 $295,679 2.9% Total All Funds: $414,167 $1,325,471 $1,902,584 $1,916,872 $1,937,527 $1,840,590 $1,962,577 220% Debt Service
F…
FY2025
FY2027
FY2029FY2031
FY2033FY2035
FY2037FY2039
FY2041
FY2023 FY2024 FY2025 FY2026 FY2027 FY2042
Debt Service Proposed Budget Forecasted Forecasted Forecasted Forecasted Forecasted Lease Debt Service Fund $809,974 $809,974 $809,974 $809,979 $699,970 $484,048 Total Debt Service: $809,974 $809,974 $809,974 $809,979 $699,970 $484,048 City of Cotati | Fiscal Year 2022/23 Budget Page 261
Private Purpose Trust
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 % Change Private Purpose Trust Actual Proposed
Budget
Forecasted Forecasted Forecasted Forecasted Forecasted FY2022 vs
FY2023
Successor Agency $161,825 $259,822 $829,392 $827,921 $848,571 $853,413 $856,933 60.6% Total Private Purpose
Trust:
$161,825 $259,822 $829,392 $827,921 $848,571 $853,413 $856,933 60.6% General
FY2020 FY2021 FY2022 FY2023
FY2022 % Change
General Actual
General $3,993 $0
Total General: $3,993 0%
Agency Fund
F…
FY2022FY2024
FY2026
FY2028
FY2030
FY2032
FY2034
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 % Change Agency Fund Actual Proposed
Budget
Forecasted Forecasted Forecasted Forecasted Forecasted FY2022 vs FY2023
SSBP Series 2019 $248,349 $255,675 $263,218 $278,977 $278,977 $287,207 $295,679 2.9% Total Agency
Fund:
$248,349 $255,675 $263,218 $278,977 $278,977 $287,207 $295,679 2.9% City of Cotati | Fiscal Year 2022/23 Budget Page 262
Debt Limits
The City Council has approved a debt policy contained in the appendix of the City's adopted budget, which includes parameters for entering into debt obligations. State law sets the bonded debt limit for General Obligation bonds at 15% of the total assessed valuation of all the real and personal property within the City. As of June 30, 2021, the City's total debt limit capacity was $9.2 million, of which the City has no General Obligation bonds.
Long-term Obligations
Special Assessment Bonds with Governmental Commitment ‐ South Sonoma Business Park The special assessment bonds were issued in an original amount of $5,875,000 for the purpose of facilitating a wetlands mitigation project. The bonds are secured solely by assessments levied against property owners within the assessment district and from monies on deposit in a reserve fund. The City has no obligation to advance funds for payment of bond debt service. Due to the decrease in bond interest rates the City assisted in the bond refunding which was completed in July 2019 reducing the interest rate from 6.5% to 2.95%, reducing the total debt service paid by property owners within the District by approximately $1,340,000 over the remaining life of the bonds.
City of Cotati | Fiscal Year 2022/23 Budget Page 263
SUPPLEMENTAL STATISTICAL
INFORMATION
City of Cotati | Fiscal Year 2022/23 Budget Page 264
TAXABLE SALES BY CATEGORY
Sources: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue.
FISCAL YEAR 2020-2021 - TOP 25 SALES TAX PRODUCERS
* Firms Listed Alphabetically
Period: July 2020 – March 2021
Sources: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's Office, The HdL Companies City of Cotati | Fiscal Year 2022/23 Budget Page 265
COMPARATIVE FISCAL YEAR 2011-2012 - TOP 25 SALES TAX
PRODUCERS
Firms Listed Alphabetically
Period: July 2011 - June 2012
Sources: State Board of Equalization, California Department of Taxes and Fees Administration , State Controller's Office, The HdL Companies City of Cotati | Fiscal Year 2022/23 Budget Page 266
PROPERTY TAX USE CATEGORY SUMMARY - FISCAL YEAR 2020-2021
PROPERTY TAX DOLLAR BREAKDOWN
City of Cotati | Fiscal Year 2022/23 Budget Page 267
2020-2021 ROLL SUMMARY - Taxable Property Values
NET TAXABLE ASSESSED VALUE HISTORY
City of Cotati | Fiscal Year 2022/23 Budget Page 268
ASSESSED VALUE OF TAXABLE PROPERTY
Notes:
Exempt values are not included in Total. In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
FISCAL YEAR 2020-21 - TOP TEN PROPERTY TAXPAYERS
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COMPARATIVE FISCAL YEAR 2011-2012 - TOP TEN PROPERTY
TAXPAYERS
DIRECT & OVERLAPPING PROPERTY TAX RATES
Notes:
¹In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.
²Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all property owners. ³City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. The ERAF portion of the City's Levy has been subtracted where known.
⁴Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012/13 and years thereafter.
⁵Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information and excludes revenues derived from aircraft. Beginning in 2013/14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012/13. For the purposes of this report, residual revenue is assumed to be distributed to the City/Agency in the same proportions as general fund revenue.
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HISTORICAL CITY STATISTICS
Notes and Data Sources:
Population: California State Department of Finance. Unemployment Data: California Employment Development Department 2000-2009 Income, Age, and Education Data: ESRI - Demographic Estimates are based on the last available Census. Projections are developed by incorporating all the prior census data released to date.
Demographic Data is totaled from Census Block Groups that overlap the City's boundaries 2010 and later - Income, Age and Education Data - US Census Bureau, most recent American Community Survey
PERSONAL INCOME AND UNEMPLOYMENT
EDUCATION LEVEL
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APPENDIX
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Acronyms Table
Below is a list of general acronyms used by the City. Please see the full definition of any term within the Glossary of Budget Terms.
ABBREVIATED
FORM
FULL NAME
ACFR ANNUAL COMPREHENSIVE FINANCIAL REPORT
ACH AUTOMATED CLEARING HOUSE
ADA AMERICANS WITH DISABILITIES ACT
CalPERS CALIFORNIA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM
COLA COST OF LIVING ALLOWANCE
CPI CONSUMER PRICE INDEX
ERAF EDUCATIONAL REVENUE AUGMENTATION FUND
FPPC FAIR POLITICAL PRACTICES COMMISSION
FTE FULL-TIME EQUIVALENT
FY FISCAL YEAR
GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
GASB GOVERNMENTAL ACCOUNTING STANDARDS BOARD
GFOA GOVERNMENT FINANCE OFFICERS ASSOCIATION
ICMA INTERNATIONAL CITY MANAGEMENT ASSOCIATION
LTP LAGUNA TREATMENT PLANT
LOCC LEAGUE OF CALIFORNIA CITIES
MOU MEMORANDUM OF UNDERSTANDING
MTC METROPOLITAN TRANSPORTATION COMMISSION
OPEB OTHER POST-EMPLOYMENT BENEFITS
PCI PAVEMENT CONDITION INDEX
PERS PUBLIC EMPLOYEES RETIREMENT SYSTEM
RPTT REAL PROPERTY TRANSFER TAX
RFP REQUEST FOR PROPOSAL
SCTA SONOMA COUNTY TRANSPORTATION AUTHORITY
SMART SONOMA MARIN AREA RAIL TRANSIT PROJECT
TOT TRANSIENT OCCUPANCY TAX
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Glossary of Budget Terms
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrual: Are the recording of revenues earned or expenses incurred which impact net income, although cash has not yet exchanged hands.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from the community's books.
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Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of a government, which is not easily converted into cash, and has an initial useful life extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and flow of money in and out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real property, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.
The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes, debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.
Depreciation: The expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy or obsolescence.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.
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Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of the total cost of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represents funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefits) trust funds, investment trust funds, private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.
The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria for the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, roads, sewers, etc. It also requires the presentation of a narrative statement of the government's financial performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity accounts for and reports other post-employment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.
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General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking body of a municipality or school district.
Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Major Funds: governmental or enterprise funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of the corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. Any other fund may be reported as a major fund if the government's officials believe that the fund is particularly important to financial statement users.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.
Nonmajor Funds: All governmental or enterprise funds that do not meet the criteria to be defined as a major fund.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
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Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.
RANs are full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.
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