Cotati City Council
April 4, 2023

AGENDA

JOINT MEETING OF THE COTATI CITY COUNCIL AND THE SUCCESSOR

AGENCY TO THE FORMER COTATI COMMUNITY REDEVELOPMENT AGENCY City Council Chamber, City Hall 201 W. Sierra Avenue
Tuesday April 4, 2023
6:30 PM STRATEGIC PLANNING SPECIAL MEETING
The Cotati City Council welcomes you to its meetings that are generally scheduled for the 2nd and 4th Tuesday of every month. Your interest and participation are encouraged and appreciated.

City Council meeting agendas, minutes, and recordings are posted on the City’s Meeting Portal at www.cotaticity.org.

For questions about the agenda of to receive the City Council agenda by email, contact the Deputy City Clerk at [email protected] or (707) 665-3622.

Cotati City Council Meetings will be conducted in person in the Council Chamber, and, as a courtesy, participate virtually through Zoom Online video conferencing, and will be available to watch or listen in the following ways:

1. Using the following online livestream meeting portal link: http://cotaticityca.iqm2.com/citizens/default.aspx;

2. Cable T.V. Broadcast, local channel 28
Members of the public can participate in the meeting online by clicking the link below:
https://us02web.zoom.us/j/88092903343?pwd=bVdpTHBYMWU5YmpUODBIMEIyWUxpdz09 If you do not have the ability to join online, but would like to participate in the meeting, you can call into the meeting using your telephone, by dialing one of the following numbers and entering the meeting credentials:

Webinar ID: 880 9290 3343
Passcode: 577775
+1 (669) 900-6833 or +1 (346) 248-7799 or +1 (253) 215-8782 or +1 (301) 715-8592 or +1 (312) 626-6799 or +1 (929) 436-2866
Attendees may join the meeting any time after 5:45pm. Attendees will be muted until they are called upon for Public Comment. To make a public comment, use the “raise hand” icon on your smart device or desktop computer, or dial *9 if you are using just your telephone. Please listen carefully for the Mayor or City Clerk to address you by name (or phone number) and for the audible Zoom notification that you have been unmuted. Once you begin your public comment, your three minutes will begin.

If you would prefer to submit your public comment in writing, please email your comments to [email protected]. If you are commenting on a specific agenda item or items, please state the agenda item number(s) in the subject line of the email. All comments received via email will be provided to the City Council or Planning Commission in writing and included as part of the record of the meeting. ###
Notice is hereby given that Council may discuss and/or take action on any or all of the items listed on this agenda.

Any writings or documents provided to a majority of the Cotati City Council regarding any item on this agenda will be made available for inspection in the online Meeting Portal at www.cotaticity.org and in the City Manager’s office located at 201 West Sierra Ave, Cotati, CA during the City’s posted business hours.

Disabled Accommodations: Upon request, this agenda will be made available in appropriate formats to persons with disabilities as required by Section 202 of the Americans with Disabilities Act of 1990. Any person with a disability who Cotati City Council Agenda April 4, 2023

requires a modification or accommodation in order to participate in a meeting should contact the Deputy City Clerk at [email protected], or (707) 665-3622, at least 48 hours in advance of the meeting.

Closed Captioning/Live Transcription: This meeting will be transcribed live via the Zoom platform. Zoom attendees running Zoom version 5.0.2 or higher will be able to see the transcription at the bottom of their personal Zoom screen.

Learn more at https://support.zoom.us by searching “closed captions.” Rules of Decorum: To avoid distraction, the following meeting etiquette shall be enforced. • Silence electronic devices, including cell phones.
• Audience members are advised to keep conversations to a minimum of conduct them outside the building. • Photographs or video recordings using tri-pods or other means that would be distracting are to be taken only from the designated media area.
• The Presiding Officer shall request that the audience withhold expressions of support or opposition for speakers in the interest of time and to encourage the full expression of differing views. (City Council Policy 2021-01 III.B.1.)
Public Comment (Action Items): Public comment on any one agenda item where the City Council will be taking some action is limited to no more than three (3) minutes per person. Action items are typically designated on the agenda title.

Public Comment (Non-Action Items): Public comment on non-action agenda items shall be received during the designated portion of the agenda. Comments shall be limited to no more than three (3) minutes for all non-action agenda items.

Waiver Warning: If you challenge decisions/direction of the City Council of the City of Cotati in court, you may be limited to raising only those issues you or someone else raised at public hearing(s) described in this agenda, or in written correspondence delivered to the City of Cotati at, or prior to, the public hearing(s).

City Council meetings are conducted according to City Council Policy 2021-01: City Council Rules. This policy is available for inspection in the online Meeting Portal at www.cotaticity.org and in the City Manager’s office located at 201 West Sierra Ave, Cotati, CA, during the City’s posted business hours.

Those wishing to address the Council are asked to complete a speaker card and give it to the Deputy City Clerk. When you are called, step to the podium and state your name and address for the record. Persons wishing to address the Council are not required to identify themselves or complete a speaker card; (Gov’t Code § 54953.3); however, this information assists the Mayor by ensuring that all persons wishing to address the Council are recognized and it assists the Deputy City Clerk in preparing the City Council meeting minutes.

I. CALL TO ORDER
Members of the public can participate in the meeting at City Hall, 201 W. Sierra Ave, or online by pasting the following link into your web browser:
https://us02web.zoom.us/j/88092903343?pwd=bVdpTHBYMWU5YmpUODBIMEI yWUxpdz09
II. PUBLIC COMMENT
Pursuant to California Government Code section 54954.3(a), members of the public wishing to address the Council/Board may do so at the beginning of the special meeting, and such comments shall be limited to the special meeting topic.

III. APPROVAL OF MINUTES (ACTION)

1. COTATI CITY COUNCIL - STRATEGIC PLANNING SPECIAL MEETING - MAR 7, 2023 6:00 PM
Cotati City Council Agenda April 4, 2023

IV. STUDY SESSION

1. PRESENTATION OF THE 2023-2033 GENERAL FUND LONG RANGE

FINANCIAL FORECAST
It is recommended that the City Council review, discuss and accept the Fiscal Year 2023 to 2033 General Fund Long Range Financial Forecast.

2. DISCUSS REVISED CITY COUNCIL GOALS FOR FISCAL YEAR 2023-2024 It is recommended that the City Council Discuss and Give Direction on the Updated Council Goals

3. BUDGET STUDY SESSION FOR GENERAL FUND FOR FISCAL YEAR 2023/24
Study session on General Fund for Fiscal Year 2023/24.

V. INFORMATION RECEIVED AFTER THE AGENDA WAS POSTED

1. INFORMATION RECEIVED AFTER THE AGENDA WAS POSTED
Information or written comments pertaining to this meeting, and which was received after the agenda was posted, is attached below.

VI. ADJOURNMENT
Certification of Posting of the Notice: I declare under penalty of perjury that I am employed by the City of Cotati and that I posted this notice on the bulletin boards of City Hall, Veterans' Memorial Building and the SMART Station on or before March 31, 2023, 6:30 pm.
/s/ Kevin Patterson, Deputy City Clerk

MINUTES

JOINT MEETING OF THE COTATI CITY COUNCIL AND THE SUCCESSOR

AGENCY TO THE FORMER COTATI COMMUNITY REDEVELOPMENT AGENCY City Council Chamber, City Hall 201 W. Sierra Avenue
Tuesday March 7, 2023
6:00 PM STRATEGIC PLANNING SPECIAL MEETING
I. CALL TO ORDER
Mayor Harvey called the meeting to order at 6:00pm.

Attendee Name Title Status
Susan Harvey Mayor Present
Laura Sparks Vice Mayor Present
Ben Ford Councilmember Present
Sylvia Lemus Councilmember Present
Kay Rivers Councilmember Absent
II. PUBLIC COMMENT
No public comment.

Pursuant to California Government Code section 54954.3(a), members of the public wishing to address the Council/Board may do so at the beginning of the special meeting, and such comments shall be limited to the special meeting topic.

III. STUDY SESSION

1. STUDY SESSION ON STRATEGIC PLANNING FOR FISCAL YEAR 2023- 2024
Presentation by City Manager Damien O'Bid.

Councilmembers comment.

Public comment:

Neil Hancock of Cotati
Adrienne Lauby of Cotati
City Council directed staff to remove wildfire preparation from Goal 2, keep it as an objective under Goal 3, and provide more detail under Goal 2 (Climate Change mitigation/adaptation) as objectives, include using the City Climate Action Plan for consistency and a separate adaptation objective.

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Minutes Acceptance: Minutes of Mar 7, 2023 6:00 PM (APPROVAL OF MINUTES (ACTION)) Cotati City Council Minutes March 7, 2023

IV. ADJOURNMENT
Mayor Harvey adjourned the meeting at 8:43pm.
/s/ Kevin Patterson, Deputy City Clerk

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Minutes Acceptance: Minutes of Mar 7, 2023 6:00 PM (APPROVAL OF MINUTES (ACTION)) Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council/Successor Agency to the Former Cotati Community Redevelopment Agency
Subject: Presentation of the 2023-2033 General Fund Long Range Financial Forecast Date: April 04, 2023
Written by: Angela Courter, Director of Administrative Services Recommendation
It is recommended that the City Council review, discuss and accept the Fiscal Year 2023 to 2033 General Fund Long Range Financial Forecast.

Background
The City’s Long Range Financial Forecast (LRFF) was added to the City’s strategic objectives to help the City set out a path to revenue stability. Future updates to the LFRR are to be considered when new financial conditions arise, and plans are to be evaluated.

Analysis/Discussion
The Long-Range Financial Forecast (LRFF) provides a current and long-range financial assessment of revenues, expenditures, fund balance, and emergency reserves. The primary objective is to provide the City Council and the community with an early financial assessment and identify any significant issues that may need to be addressed in the budget development process. It is important to keep in mind that a forecast is not a budget.

The LRFF is a vehicle that allows us to peer into the future and make projections about what is likely to happen given certain assumptions. If future deficits are projected then the forecast allows time to take corrective action to ensure finances remain stable. This analysis is centered on the City's General Fund because it is the primary operating budget for tax supported municipal services.

This document presents a potential range of financial outcomes based on available data and

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conditions and represents a review of the long-term financial future of the City of Cotati General Fund using a set of three revenue projections and a single expense forecast for a total of three scenarios. The LRFF presents four scenarios illustrating trends of the City’s expenditures and revenues over the next 10 years. The FY 2022-23 adjusted Operating Budget is used as the base for all scenarios.

1. Baseline - The baseline revenue/expense growth estimate is based on a continuation of current economic performance. This forecast is like the actual revenue growth the City incurred over the last ten years and the actual expenditure growth the City incurred over the past five years (removing large one-time expenditures).

2. Baseline with new hotel breaking ground in FY 2023-24 and opening in 2024-25. This development would then impact increases of property tax, sales tax as well as a new Transient Occupancy Tax (TOT). TOT is currently approved at 10% per City Code 3.12.030. To remaining conservative, for the first year or operations we assumed a 50% occupancy rate with a minimal hotel rate at $200 for the 153 room proposed hotel. Subsequent years are expected to increase to 60% occupancy and then just increase 5% in revenues for each year thereafter.

3. Baseline with a Recession in 2023-24 - This scenario starts from the base assumptions in scenario 1 then estimates what an impact of an event like the great recession of 2008 would be on the City’s General Fund. Initial major impacts would hit the Sales Tax and Rents due to consumers reduction in spending. For fiscal year 2023 we projected a 35% decline followed by 5% decrease in the subsequent year as consumers are slow to rebound their spending. After 2024/25 the projection forecasts regular growth of 2% thereafter. Secondary impacts would be shown on Property Tax which has a lagging recession point. Other revenues including Other Tax Licenses and Franchises, Investment Earnings. And Other Revenue would follow Sales tax with immediate decline in some industries with shrinkage and closures of some businesses.

Financial Considerations
This action is to inform future financial considerations made by the City.

Environmental Issues
This action is exempt from the California Environmental Quality Act (CEQA) because it is not a project which has a potential for resulting in either a direct physical change in the environment, or a foreseeable indirect physical change in the environment, pursuant to CEQA Guideline section 15378.

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Attachments:

Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (PDF) Presentation Long Range Forecast FY 2023-2033 (PPTX)

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City of Cotati
2023-2033
Updated March 15, 2023
Prepared By:
- Damien O’Bid, City Manager
- Angela Courter, Director of Administrative Services
- Neil Tomlinson, Senior Accountant
General Fund
Long-Range Financial Forecast

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) City of Cotati
General Fund - Financial Forecast
FY 2022-23 to FY 2032-33
Contents
INTRODUCTION ........................................................................................................................... 3 City Overview ..................................................................................................................... 3 Objectives ........................................................................................................................... 3 FORECAST OVERVIEW ............................................................................................................... 4 Long Range Financial Forecast ........................................................................................... 4 Base Assumption ................................................................................................................. 4 Scenarios ............................................................................................................................. 4 Risks to the Forecast ............................................................................................................ 7 GENERAL FUND FORECAST ...................................................................................................... 9 REVENUES HISTORICAL TRENDS .......................................................................................... 11 APPENDIX - DEAIL SCENARIO REPORTS ............................................................................. 12

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) 3 INTRODUCTION
City Overview
The City’s Fiscal Year (FY) 2022-23 adopted General Fund Operating Budget is $8.7 million with approximately 49 FTE budgeted positions. The City has the following departments to support operations and provide services to the community: City Manager (including Recreation), Administrative Services, Community Development (Planning and Building), Public Works and Engineering, and Police Services.

Objectives
The Long-Range Financial Forecast (LRFF) through FY2032/33 represents a continuing effort to analyze the City’s long-term fiscal condition based upon a reasonable set of economic and operational assumptions. It is an important management tool that can be used by both the City Council and the City Manager for identifying fiscal trends and issues which must be addressed to assure continued financial success. With early detection, financial trends identified as possible problems can be dealt with in a reasonable manner rather than waiting for a crisis to occur. The set of forecasts contained in this report is not a prediction of what will occur. The forecast is a snapshot in time and an approximate view of what could occur in the future if all the assumptions are realized.

As with any forecast or prediction, the assumptions and projections for the nearer years carry more certainty and confidence than for the years further into the future. The economic disruption of the past few years has made forecasting increasingly challenging as financial markets, cost of goods, and the economy overall has grown increasingly volatile on the cost side, as well as various shortterm stimulus and assistance programs that have been implemented by the state and federal governments on the revenue side. It is important that the City continue to closely monitor economic conditions locally, statewide, and nationally as well as policies at state and national levels that will impact the City’s financial health.

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) 4 FORECAST OVERVIEW
Long Range Financial Forecast
The Long-Range Financial Forecast (LRFF) provides a current and long-range financial assessment of revenues, expenditures, fund balance, and emergency reserves. The primary objective is to provide the City Council and the community with a financial forecast and identify any significant issues that may need to be addressed in the annual budget development process.

It is important to keep in mind that a forecast is not a budget. The LRFF is a vehicle that peers into the future and makes projections about what is likely to happen if the assumptions are realized. If future deficits are projected, this forecast allows time to take corrective action to ensure finances remain stable.

This analysis focuses on the City's General Fund because it is the primary operating budget for tax supported municipal services. The Enterprise Water and Sewer Services have a separate long-range plan that is performed along with the Proposition 218 process. The materials supporting the current water and sewer rate structure are available on the City Website at https://www.cotaticity.org/345/WaterSewer-Services.

Long range financial forecasting assists the City in making decisions that lead to our ability to sustain the community’s core services. This document represents a review of the City of Cotati’s General Fund using three different scenarios.

Base Assumption
The LRFF scenarios illustrate trends of the City’s expenditures and revenues over the next 10 years.

The FY 2022-23 adopted budget is the base for the scenarios. More detailed information for the assumptions is included in the Revenue and Assumptions and Expenditure and Assumptions sections of this report. For forecasting purposes if significant non-reoccurring revenues and non-reoccurring expenditures could be identified, they were removed in determining forecasted growth/decline. This includes transfers out for Capital Projects have been excluded from the analysis in order to evaluate operations before investments in capital.

The City’s Annual Budget represents a total financing plan for all City operations and must be analyzed by its component parts to make any meaningful comparisons. Unlike a private holding company, the City cannot remove cash from any one enterprise operation to help support general tax funded operations. Although there is certainly limited financial interdependence between the funds, such as internal service fund charges to allocate common costs, each fund represented in the budget must stand alone. When analyzing City operations for budgeting, it is appropriate to look at the budget department by department. However, when reviewing long range financial forecasts, it is best to look at the fund structure and revenue and expenditure categories rather than the department structure.

Scenarios
The scenarios are modeled to provide insight into future financial capacity so that strategies can be developed to achieve long-term sustainability considering the City’s service objectives and financial challenges. They are intended to provide a high-level overview of the City’s financial situation utilizing various assumptions. Three scenarios are being presented; each scenario is described as follows:

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) 5 1. Scenario 1 - Baseline Flat Growth- This scenario accounts for flat fiscal growth from the base year starting in FY 2022-23. Flat fiscal growth is including the following assumptions:

Revenues:
 Sales Tax. Average increase using consultant projections post COVID-19 for the first two years, then increase 5.2% per year thereafter. This future projection is based on the historical average of change in Sales Tax receipts over the last 20 years.  Property Tax. This is based on consultant projections using known property valuation changes, anticipated transfers of ownership and Prop 8 recaptures for the first three years and then increase by an average 6.4% in the remaining years. Though the average change in property tax revenues for the last 20 years is 11.3%, it has varied from a high year-over-year increase of 104.3% to a low of a year over year decrease of -24.3%. Therefore, we utilized the median change as represented by 6.4% to provide a best representation of future change.  Other Tax. This is primarily cannabis business tax. For fiscal year 2023/24 the City is projecting a decline of approximately 15%, as sales decreased post COVID-19 as customers moved to purchasing other services and experiences that were unavailable during the shutdown. With the possible additions of local tasting rooms, this may differentiate the Cotati market from others and allow customers to both purchase experiences and product. However, the financial impact of this is still undetermined. After fiscal year 2023/24, we estimate cannabis purchases to continue to increase on average by 2% per year, in line with a conservative inflation rate.  License and Franchises, Rents, Revenue from Other Agencies. Other Revenue, Charges for Services, Special Revenues, and Investment Earnings are estimated at a gradual 2% increase year over year. This is based on average trends for these accounts over the last 10 years.  Transfers in and Other Sources. This includes contributions and are budgeted flat as they are based on (1) Transfers in for reimbursements to the General Fund from Prop 72 for police services, (2) interfund loan balances due from the Water and Sewer operations for the Unfunded Pension Payment initiated in 2021/22, and (3) donations made to City operations primarily for Special Events and Recreation Scholarships. Note that one-time revenues from private development fees (primarily building permit fees) as well as off-setting revenues that could partially fund staff costs (primarily Community Development and Engineering) are not included in this analysis as they are dependent on development and unpredictable.

Expenses: The baseline model utilizes the 2022/23 adopted operating budget and applies the following assumptions for the Baseline Scenario:
 Salaries & Benefits (Excluding Health Insurance). All known contract changes for labor groups for future years have been incorporated into the forecast. However, unknown changes were projected using an estimated 3.5% overall increase in costs, but with no staffing FTE increases.  Health and Other Insurance. Assume 7% increase in Fiscal Year 2023/24 and 5% each year thereafter.
 PERS Unfunded Liabilities. Based on last available PERS information presented in the 2022 Pension Analysis Report (dated October 25, 2022), plus an estimated $100K per year provided to the 115 Trust per the Pension Management Policy. Updated actual information from CalPERS should be available in September 2023.
 Debt Service. Includes new debt service for Streets and Pension Lease Debt.  All Other Operating Expenses. To conservatively project expenditures, we have assumed 3.5% increases each year based on an average CPI increase.

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) 6 2. Scenario 2 – Baseline with Hotel Development - This scenario uses the base Scenario 1 and then adds the possible impact of the Hotel Development being completed in 2023-24 and opening in FY 2024-25.

The hotel revenue model is based on consultant projections based on like hotels in the region. This scenario adds the following:
 Property Tax. Additional $44,000 in Property Tax revenues beginning in FY 2025-26 then increasing consistent with the base model thereafter.
 Sales Tax. Incremental increase of 1% beginning in FY 2024-25 then increasing consistent with the base model thereafter.
 Transient Occupancy Tax (TOT). Receipts initiating based on 50% occupancy rate in the first year, 60% occupancy in the second year, and then overall revenue (a function of price and occupancy) increasing by 5% per year for each subsequent year. It is important to note the following regarding Transient Occupancy Tax (TOT) assumptions:
 The approved TOT is set at 10% per City Code 3.12.030.  The proposed hotel is designed with 153 rooms.
 No assumptions around increases in expenses. Though it is reasonable to assume a new contract service for TOT audits would be initiated, the City does not have a cost estimate for these services, but it is not expected to be significantly material to this evaluation.

3. Scenario 3 – Recession in 2023/24 - This scenario starts from the base assumptions in scenario 1 then estimates what an impact of an event like the great recession of 2008 would be on the City’s General Fund. Assumptions for recession include the following:

Revenues:
 Sales Tax and Rents are considered initial revenue streams that are directly impacted by recession due to the pull back of consumers non-essential spending. Decrease of 35% in Fiscal Year 2023-24 followed by a 5% decrease in the year following Fiscal Year 2024-25, zero growth for the two fiscal years, Fiscal Years 2025-27, and then back to regular growth of 2.0% thereafter.
 Property Tax is a lagging recession point, so it still shows growth for fiscal year 2023/24, however in fiscal Year 2024/25 there is applied a 25% decrease followed by the 15% decrease in the subsequent, no growth for two more years and then average growth of 3.2% thereafter.  Other Tax, Licenses and Franchises, Investment Earnings, and Other Revenue could show immediate declines due to Cannabis Industry shrinkage and closures of business thus reducing of business licenses tax. This was estimated at a 15% decline in Fiscal Year 2023-24 followed by a 25% decrease in the year following Fiscal Year 2024-25, zero growth for the two fiscal years, Fiscal Years 2025-27, and then back to regular growth of 1.0% thereafter. Investment Earnings would deem to be a slower indicator due to investment pools like LAIF which have longer tiered investments which tend to have higher than regular returns on the decline of the financial market, but then are slower to recover.

Expenses: The model shows the maintenance of most expenses used in the baseline as if we were going to try and continue operations, but with the decline in revenues. Immediate changes assumed implemented include:
 Capital Outlay, which is primarily used to fund the vehicle replacement fund, would reduce contributions by 50% for fiscal year 2023-24 and then completely discontinue providing contributions in Fiscal Year 2024-25.

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) 7 Risks to the Forecast
Every projection is a combination of assumptions based on analysis of historical data, use of actual data when available (e.g., labor contracts, CalPERS rates), and educated assumptions based on an analysis of available information. In addition to the built-in uncertainty of projections, the City continues to experience uncertainty around future revenue and major expenses that would impact the City’s budget due partly to the structure of State municipal finance laws, described in further detail below. The major risks to these projections include:

1. Volatile Economy - Regional and statewide economic conditions can greatly impact the City’s revenues. The City’s three largest General Fund revenue sources are sales, property, and other taxes, with sales taxes representing approximately 50% of all revenue. These revenue streams, and sales tax, in particular, are sensitive to the broader economic trends and more specifically, consumer spending and development/construction. According to Beacon Economics, “U.S. economy is sturdy, though subject to policy errors to be made by the Federal Reserve. The massive fiscal outlays during the pandemic have flushed households and businesses with excess liquidity with which to continue spending. However, the U.S economy is fast approaching the end of a very hot business cycle, thus the forecast is for slower real growth.” Looking across the State, California reached a key milestone in October 2022 when the state finally recovered all the jobs that were lost due to the pandemic-driven shutdowns. At this time, the overall economic climate is described as uncertain due to continued interest rate hikes to fight inflation, leading to more expensive mortgage rates, which will slow housing sales or weaken demand for major purchases such as appliances or furnishings or related products. Additionally, with the dip in oil prices, consumers now look to refocus their spending on experiences such as travel.

2. State Takeaways and Borrowing - During times of economic downturn, the State of California has previously shifted, borrowed, or took money from cities to cover its own budget shortfalls. To protect local governments, Proposition 1A was passed in 2004 to prevent local revenues from being transferred away to the state. However, Proposition 1A can be suspended if the Governor declares a fiscal necessity and two-thirds of the Legislature concur. The first emergency suspension of Proposition 1A was passed by the Legislature as part of the 2009-10 budget package. Under this provision the State borrowed 8% of the property tax revenue and was required to repay the obligations to cities, plus interest, by 2013. After this initial repayment, the legislature may consider only one additional borrowing within a ten-year period. While it cannot be predicted if the State will once again borrow money from local governments, it is a possibility.

3. Insurance Premiums - The City is a participant in the California Intergovernmental Risk Authority (CIRA) which is a self-insured joint powers authority that was renamed and merged with the Redwood Empire Municipal Insurance Fund (REMIF) in 2021 to manage insurance claims, benefit programs, and risk management needs of 52 cities or special districts. Continued costs related to both health insurance premiums as well as general liability and workers compensation liability are expected to continue to increase, many in double digits. The LRFF assumes 15% in the next year and then 5% per year thereafter. Just as local governments revenues are subject to impacts from the regional and national economic conditions, the city’s insurance premiums are additionally impacted.

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting) 8 4. Unfunded Liability Pension Costs – Rather than provide retirement benefits through Social Security, the City instead provides pension benefits to its employees and retirees through six pension plans with CalPERS. As of 06/30/2021 (the most recent official information available), the plans had a total accrued liability (the amount necessary, as of the valuation date, to fund all earned pension benefits for current employees, retirees, and beneficiaries now and into the future) of approximately $41.3 million, held approximately $33.1 million in assets, and its plans were underfunded by approximately $8.2 million.

In January 2021, the City issued a pension obligation refunding loan and a street improvements financing loan (UAL Refunding Loans) that allowed it to pay down the UAL by $6,000,000. After the UAL refunding, the City programmed relatively small UAL payments to CalPERS, as well as payments on the two loans. Since the loan interest rates are significantly lower than the interest rate charged by CalPERS, the refunding allowed the City to generate approximately $2.25 million in cash flow savings.

Subsequent to the refunding, in July of 2022 CalPERS reported a significant loss of 7.5% leading to a funding shortfall of 14.3% (sum of the 7.5% investment loss and 6.8% discount rate). This shortfall translated to approximately $4.7 million in new UAL for the City. The projections in this forecast are based on the 2022 Pension Liability Review generated by Ridgeline Municipal Strategies which did take into account the amortization of these losses. However, it does not assume application of no negative amortization schedules or future losses/gains for the current fiscal year forward. A new CalPERS report should be made available in September of 2023, after which staff will report back to the City Council with a new Pension Liability Update.

5. City Operational Changes and Related Staffing Adjustments – The City is continuing to focus on providing the best of class service to our community. This service is provided by three separate bargaining units; the CEA, the Cotati Police Officers Association (CPOA), and the Cotati Police Management Association (CPMA), as well as the Non-Represented group and a single employment agreement with the City Manager. Each of these groups negotiate their set period contracts for council approval. All known contract changes for future years were incorporated into the future projections.

Unknown changes are projected using cost trends of 3.5%, but with zero staffing FTE increases.

6. No Major New One-Time Expenses - The expenditure forecast does not include any provisions for unexpected one-time expenses, such as changes in legislation, unexpected events, acts of nature, or other such factors that could require the City to expend a significant amount of General Fund resources. Also, as mentioned previously, the LRFF does not account for transfers or capital projects, due to the variability of these, but focuses on on-going operational costs/revenues.

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Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Financial Forecasting)

GENERAL FUND FORECAST
Below are the financial summaries of the three scenarios outlined. The following tables and charts show the General Fund operating fund balance for each of the scenarios over a 10-year period. Full-size detailed tables with the revenues and expenses by classification are included in Appendices A-C Scenario 1 - Appendix A: Baseline – Flat Growth
Scenario 2 – Appendix B: Baseline with Hotel
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Fiscal Year
2025/26
Fiscal Year
2026/27
Fiscal Year
2027/28
Fiscal Year
2028/29
Fiscal Year
2029/30
Fiscal Year
2030/31
Fiscal Year
2031/32
Fiscal Year
2032/33
Base Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast 1 BEGINNING FUND BALANCE 9,317,160 10,333,597 10,898,117 11,386,417 11,946,260 12,593,307 13,349,457 14,210,369 15,183,107 16,275,158 17,494,457 23 TOTAL REVENUES 10,444,809 10,249,412 10,498,285 10,908,143 11,345,705 11,819,470 12,303,821 12,810,823 13,341,587 13,897,280 14,479,129 4 TOTAL EXPENSES (9,428,372) (9,684,892) (10,009,985) (10,348,300) (10,698,658) (11,063,319) (11,442,909) (11,838,086) (12,249,536) (12,677,981) (13,124,176)5 ANNUAL SURPLUS OR (DEFICIT) 1,016,437 564,520 488,300 559,843 647,047 756,151 860,912 972,738 1,092,051 1,219,299 1,354,953 67 ENDING OPERATING FUND BALANCE 10,333,597 10,898,117 11,386,417 11,946,260 12,593,307 13,349,457 14,210,369 15,183,107 16,275,158 17,494,457 18,849,410 89 REQUIRED RESERVE (2,357,093) (2,421,223) (2,502,496) (2,587,075) (2,674,665) (2,765,830) (2,860,727) (2,959,521) (3,062,384) (3,169,495) (3,281,044) 1011
ENDING OPERATING FUND BALANCE AFTER RESERVES BEFORE CAPITAL 7,976,504 8,476,894 8,883,920 9,359,185 9,918,642 10,583,627 11,349,642 12,223,585 13,212,774 14,324,962 15,568,366 GENERAL FUND TEN YEAR FORECAST 2022/23-2031/32
SCENARIO 1 - GENERAL FUND FINANCIAL FORECAST SUMMARY - BASELINE - FLAT GROWTH Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Fiscal Year
2025/26
Fiscal Year
2026/27
Fiscal Year
2027/28
Fiscal Year
2028/29
Fiscal Year
2029/30
Fiscal Year
2030/31
Fiscal Year
2031/32
Fiscal Year
2032/33
Base Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast 1 BEGINNING FUND BALANCE 9,317,160 10,333,597 10,898,117 11,944,867 13,297,212 14,746,571 16,314,743 17,997,823 19,803,103 21,738,308 23,811,618 23 TOTAL REVENUES 10,444,809 10,249,412 11,056,735 11,700,646 12,148,018 12,631,491 13,125,989 13,643,365 14,184,740 14,751,291 14,751,291 4 TOTAL EXPENSES (9,428,372) (9,684,892) (10,009,985) (10,348,300) (10,698,658) (11,063,319) (11,442,909) (11,838,086) (12,249,536) (12,677,981) (12,677,981)5 ANNUAL SURPLUS OR (DEFICIT) 1,016,437 564,520 1,046,750 1,352,345 1,449,359 1,568,172 1,683,080 1,805,280 1,935,204 2,073,311 2,073,311 67 ENDING OPERATING FUND BALANCE 10,333,597 10,898,117 11,944,867 13,297,212 14,746,571 16,314,743 17,997,823 19,803,103 21,738,308 23,811,618 25,884,929 89 REQUIRED RESERVE (2,357,093) (2,421,223) (2,502,496) (2,587,075) (2,674,665) (2,765,830) (2,860,727) (2,959,521) (3,062,384) (3,169,495) (3,169,495) 1011 ENDING OPERATING FUND BALANCE AFTER RESERVES BEFORE CAPITAL 7,976,504 8,476,894 9,442,370 10,710,137 12,071,907 13,548,914 15,137,096 16,843,582 18,675,924 20,642,123 22,715,434 GENERAL FUND TEN YEAR FORECAST 2022/23-2032/33
SCENARIO 2 - GENERAL FUND FINANCIAL FORECAST SUMMARY - BASELINE -WITH HOTEL

4.1.a
Packet Pg. 17
Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Scenario 3 – Appendix C: Recession in 2023/24
Fiscal Year
2022/23
Fiscal Year
2023/24
Fiscal Year
2024/25
Fiscal Year
2025/26
Fiscal Year
2026/27
Fiscal Year
2027/28
Fiscal Year
2028/29
Fiscal Year
2029/30
Fiscal Year
2030/31
Fiscal Year
2031/32
Fiscal Year
2032/33
Base Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast 1 BEGINNING FUND BALANCE 9,317,160 10,333,597 8,789,004 6,030,543 2,706,948 (957,475) (4,886,835) (9,051,300) (13,463,105) (18,135,087) (23,080,719) 23 TOTAL REVENUES 10,444,809 8,140,299 7,135,776 6,906,064 6,912,628 7,009,312 7,150,680 7,295,323 7,443,322 7,594,761 7,594,761 4 TOTAL EXPENSES (9,428,372) (9,684,892) (9,894,237) (10,229,659) (10,577,051) (10,938,672) (11,315,146) (11,707,128) (12,115,304) (12,540,393) (12,540,393) 5 ANNUAL SURPLUS OR (DEFICIT) 1,016,437 (1,544,593) (2,758,461) (3,323,594) (3,664,423) (3,929,360) (4,164,465) (4,411,805) (4,671,982) (4,945,632) (4,945,632) 67 ENDING OPERATING FUND BALANCE 10,333,597 8,789,004 6,030,543 2,706,948 (957,475) (4,886,835) (9,051,300) (13,463,105) (18,135,087) (23,080,719) (28,026,351)89 REQUIRED RESERVE (2,357,093) (2,421,223) (2,473,559) (2,557,415) (2,644,263) (2,734,668) (2,828,786) (2,926,782) (3,028,826) (3,135,098) (3,135,098) 1011
ENDING OPERATING FUND BALANCE AFTER RESERVES BEFORE CAPITAL 7,976,504 6,367,781 3,556,983 149,533 (3,601,737) (7,621,503) (11,880,087) (16,389,887) (21,163,913) (26,215,817) (31,161,449) SCENARIO 3 - GENERAL FUND FINANCIAL FORECAST SUMMARY - Recession 2023/24 GENERAL FUND TEN YEAR FORECAST 2022/23-2032/33

4.1.a
Packet Pg. 18
Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range

REVENUES HISTORICAL TRENDS
Chart 1 provides a summary of the total General Fund Actual Revenues from 2000 to 2022 and budget revenues for fiscal year 2022-23.

CHART 1 – General Fund Revenue FY 2000-2001 to FY 2022-23 Chart 2 provides a summary of the top two General Fund revenue source types from 2000 to 2022.

CHART 2 – Top Three General Fund Revenues FY 2000-2022
02468
10 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Millions
Top Revenue Historical Trends
Property Tax Sales Tax Bradley Burns Sales Tax Measure S

4.1.a
Packet Pg. 19
Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range

APPENDIX - DEAIL SCENARIO REPORTS
Included within this appendix are the details for the Revenues and Expenses by Function for the General Fund, as summarized within the scenario summaries under General Fund Forecast. This provides in depth information on the exact changes by fiscal year based on each function as outlined in the assumptions.

A. Baseline – Flat Growth
Row Labels Sum of 2022/23 Sum of 2023/24 Sum of 2024/25 Sum of 2025/26 Sum of 2026/27 Sum of 2027/28 Sum of 2028/29 Sum of 2029/30 Sum of 2030/31 Sum of 2031/32 Sum of 2032/33 Revenue
601 - PROPERTY TAX 2,098,928 2,012,395 2,149,302 2,205,184 2,271,340 2,355,379 2,430,751 2,508,535 2,588,809 2,671,650 2,757,143 603 - SALES TAX 6,088,210 6,070,000 6,258,680 6,584,131 6,926,506 7,286,684 7,665,592 8,064,203 8,483,541 8,924,685 9,388,769604 - OTHER TAX 638,945 751,700 645,334 651,788 658,306 664,889 671,538 678,253 685,036 691,886 698,805 606 - LICENSE & FRANCHISE 548,658 537,900 559,631 570,824 582,240 593,885 605,763 617,878 630,236 642,840 655,697607 - RENTS 78,948 77,400 80,527 82,137 83,780 85,456 87,165 88,908 90,686 92,500 94,350 608 - REVENUE - OTHER AGENCIES 9,996 203,600 10,196 10,400 10,608 10,820 11,036 11,257 11,482 11,712 11,946 609 - OTHER REVENUE 18,258 17,900 18,623 18,996 19,376 19,763 20,158 20,561 20,973 21,392 21,820 620 - CHARGES FOR SVS 317,475 311,250 323,825 330,301 336,907 343,645 350,518 357,528 364,679 371,973 379,412 640 - CHARGES FOR SVA-PUB SFTY 51,000 64,800 52,020 53,060 54,122 55,204 56,308 57,434 58,583 59,755 60,950 650 - INVESTMENT EARNINGS 27,030 26,500 27,571 28,122 28,684 29,258 29,843 30,440 31,049 31,670 32,303670 - TRANSFR IN & OTHR SOURCES 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 680 - SPECIAL REVENUES 30,600 30,000 31,212 31,836 32,473 33,122 33,785 34,461 35,150 35,853 36,570 660 - CONTRIBUTIONS 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 Revenue Total 10,444,809 10,249,412 10,498,285 10,908,143 11,345,705 11,819,470 12,303,821 12,810,823 13,341,587 13,897,280 14,479,129 Expense
700 - WAGES & SALARIES (3,326,076) (3,213,600) (3,442,489) (3,562,976) (3,687,680) (3,816,749) (3,950,335) (4,088,597) (4,231,698) (4,379,807) (4,533,100) 701 - INCENTIVES (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) 702 - FRINGE BENEFITS (27,510) (26,200) (28,886) (30,330) (31,846) (33,439) (35,111) (36,866) (38,709) (40,645) (42,677)703 - LEAVE (445,733) (430,660) (461,334) (477,480) (494,192) (511,489) (529,391) (547,920) (567,097) (586,945) (607,488) 704 - DEDUCTIONS (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990)704 - PENSION UNFUNDED LIABILITY (396,917) (370,950) (424,701) (454,430) (486,240) (520,277) (556,696) (595,665) (637,361) (681,976) (729,715)705 - INSURANCE (622,687) (581,950) (653,821) (686,512) (720,837) (756,879) (794,723) (834,459) (876,182) (919,992) (965,991)706 - TAX (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) 707 - PAYOUTS (109,172) (105,480) (112,993) (116,948) (119,287) (121,672) (124,106) (126,588) (129,120) (131,702) (134,336) 800 - MATERIAL & SUPPLY (93,303) (88,860) (96,569) (99,949) (103,447) (107,067) (110,815) (114,693) (118,707) (122,862) (127,162) 801 - CONTRACT SERVICES (1,666,239) (1,586,894) (1,724,557) (1,784,917) (1,847,389) (1,912,047) (1,978,969) (2,048,233) (2,119,921) (2,194,118) (2,270,912) 802 - LEGAL (137,074) (130,547) (141,872) (146,837) (151,977) (157,296) (162,801) (168,499) (174,397) (180,501) (186,818) 803 - UTILITIES (277,778) (264,550) (287,500) (297,562) (307,977) (318,756) (329,913) (341,459) (353,411) (365,780) (378,582)804 - INSURANCE (549,076) (513,155) (576,530) (605,356) (635,624) (667,405) (700,775) (735,814) (772,605) (811,235) (851,797)805 - REPAIR & MAINTENANCE (122,850) (117,000) (127,150) (131,600) (136,206) (140,973) (145,907) (151,014) (156,300) (161,770) (167,432)806 - OTHER EXPENSES (437,460) (416,629) (452,772) (468,619) (485,020) (501,996) (519,566) (537,751) (556,572) (576,052) (596,214)807 - FISCAL FEES (66,654) (63,480) (68,987) (71,401) (73,900) (76,487) (79,164) (81,935) (84,803) (87,771) (90,843) 808 - DEBT SERVICE (642,529) (642,208) (642,766) (643,010) (643,263) (643,525) (643,796) (644,077) (644,368) (644,668) (644,979) 809 - CAPITAL OUTLAY (112,925) (225,849) (115,748) (118,641) (121,607) (124,648) (127,764) (130,958) (134,232) (137,588) (141,027)811 - MISCELLANEOUS EXPENSE (11,550) (11,000) (11,954) (12,373) (12,806) (13,254) (13,718) (14,198) (14,695) (15,209) (15,741) 660 - CONTRIBUTIONS (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) Expense Total (9,428,372) (9,684,892) (10,009,985) (10,348,300) (10,698,658) (11,063,319) (11,442,909) (11,838,086) (12,249,536) (12,677,981) (13,124,176) Grand Total 1,016,437 564,520 488,300 559,843 647,047 756,151 860,912 972,738 1,092,051 1,219,299 1,354,953

4.1.a
Packet Pg. 20
Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range B – Baseline with Hotel
Row Labels Sum of 2022/23 Sum of 2023/24 Sum of 2024/25 Sum of 2025/26 Sum of 2026/27 Sum of 2027/28 Sum of 2028/29 Sum of 2029/30 Sum of 2030/31 Sum of 2031/32 Sum of 2032/33 Revenue
601 - PROPERTY TAX 2,098,928 2,012,395 2,149,302 2,161,184 2,226,020 2,308,382 2,382,251 2,458,483 2,537,154 2,618,343 2,702,130 603 - SALES TAX 6,088,210 6,070,000 6,258,680 6,649,973 6,995,771 7,359,551 7,742,248 8,144,845 8,568,377 9,013,932 9,302,378604 - OTHER TAX 638,945 751,700 1,203,784 1,422,449 1,436,673 1,451,040 1,465,550 1,480,206 1,495,008 1,509,958 1,558,277 606 - LICENSE & FRANCHISE 548,658 537,900 559,631 570,824 582,240 593,885 605,763 617,878 630,236 642,840 663,411607 - RENTS 78,948 77,400 80,527 82,137 83,780 85,456 87,165 88,908 90,686 92,500 95,460 608 - REVENUE - OTHER AGENCIES 9,996 203,600 10,196 10,400 10,608 10,820 11,036 11,257 11,482 11,712 12,087 609 - OTHER REVENUE 18,258 17,900 18,623 18,996 19,376 19,763 20,158 20,561 20,973 21,392 22,077 620 - CHARGES FOR SVS 317,475 311,250 323,825 330,301 336,907 343,645 350,518 357,528 364,679 371,973 383,876 640 - CHARGES FOR SVA-PUB SFTY 51,000 64,800 52,020 53,060 54,122 55,204 56,308 57,434 58,583 59,755 61,667 650 - INVESTMENT EARNINGS 27,030 26,500 27,571 28,122 28,684 29,258 29,843 30,440 31,049 31,670 32,683670 - TRANSFR IN & OTHR SOURCES 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 345,786 680 - SPECIAL REVENUES 30,600 30,000 31,212 31,836 32,473 33,122 33,785 34,461 35,150 35,853 37,000 660 - CONTRIBUTIONS 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,502 Revenue Total 10,444,809 10,249,412 11,056,735 11,700,646 12,148,018 12,631,491 13,125,989 13,643,365 14,184,740 14,751,291 15,223,333 Expense
700 - WAGES & SALARIES (3,326,076) (3,213,600) (3,442,489) (3,562,976) (3,687,680) (3,816,749) (3,950,335) (4,088,597) (4,231,698) (4,379,807) (4,519,961) 701 - INCENTIVES (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (95,790) 702 - FRINGE BENEFITS (27,510) (26,200) (28,886) (30,330) (31,846) (33,439) (35,111) (36,866) (38,709) (40,645) (41,945)703 - LEAVE (445,733) (430,660) (461,334) (477,480) (494,192) (511,489) (529,391) (547,920) (567,097) (586,945) (605,728) 704 - DEDUCTIONS (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (480,902)704 - PENSION UNFUNDED LIABILITY (396,917) (370,950) (424,701) (454,430) (486,240) (520,277) (556,696) (595,665) (637,361) (681,976) (703,800)705 - INSURANCE (622,687) (581,950) (653,821) (686,512) (720,837) (756,879) (794,723) (834,459) (876,182) (919,992) (949,431)706 - TAX (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (57,328) 707 - PAYOUTS (109,172) (105,480) (112,993) (116,948) (119,287) (121,672) (124,106) (126,588) (129,120) (131,702) (135,916) 800 - MATERIAL & SUPPLY (93,303) (88,860) (96,569) (99,949) (103,447) (107,067) (110,815) (114,693) (118,707) (122,862) (126,794) 801 - CONTRACT SERVICES (1,666,239) (1,586,894) (1,724,557) (1,784,917) (1,847,389) (1,912,047) (1,978,969) (2,048,233) (2,119,921) (2,194,118) (2,264,330) 802 - LEGAL (137,074) (130,547) (141,872) (146,837) (151,977) (157,296) (162,801) (168,499) (174,397) (180,501) (186,277) 803 - UTILITIES (277,778) (264,550) (287,500) (297,562) (307,977) (318,756) (329,913) (341,459) (353,411) (365,780) (377,485)804 - INSURANCE (549,076) (513,155) (576,530) (605,356) (635,624) (667,405) (700,775) (735,814) (772,605) (811,235) (837,195)805 - REPAIR & MAINTENANCE (122,850) (117,000) (127,150) (131,600) (136,206) (140,973) (145,907) (151,014) (156,300) (161,770) (166,947)806 - OTHER EXPENSES (437,460) (416,629) (452,772) (468,619) (485,020) (501,996) (519,566) (537,751) (556,572) (576,052) (594,486)807 - FISCAL FEES (66,654) (63,480) (68,987) (71,401) (73,900) (76,487) (79,164) (81,935) (84,803) (87,771) (90,579) 808 - DEBT SERVICE (642,529) (642,208) (642,766) (643,010) (643,263) (643,525) (643,796) (644,077) (644,368) (644,668) (665,298) 809 - CAPITAL OUTLAY (112,925) (225,849) (115,748) (118,641) (121,607) (124,648) (127,764) (130,958) (134,232) (137,588) (141,990)811 - MISCELLANEOUS EXPENSE (11,550) (11,000) (11,954) (12,373) (12,806) (13,254) (13,718) (14,198) (14,695) (15,209) (15,696) 660 - CONTRIBUTIONS (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,800) Expense Total (9,428,372) (9,684,892) (10,009,985) (10,348,300) (10,698,658) (11,063,319) (11,442,909) (11,838,086) (12,249,536) (12,677,981) (13,083,676) Net Operating Surplus (Deficit) 1,016,437 564,520 1,046,750 1,352,345 1,449,359 1,568,172 1,683,080 1,805,280 1,935,204 2,073,311 2,139,657

4.1.a
Packet Pg. 21
Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range C – Recession in 2023/24
Row Labels Sum of 2022/23 Sum of 2023/24 Sum of 2024/25 Sum of 2025/26 Sum of 2026/27 Sum of 2027/28 Sum of 2028/29 Sum of 2029/30 Sum of 2030/31 Sum of 2031/32 Sum of 2032/33 Revenue
601 - PROPERTY TAX 2,098,928 2,012,395 1,574,196 1,338,067 1,338,067 1,338,067 1,380,885 1,425,073 1,470,675 1,517,737 1,566,305 603 - SALES TAX 3,945,500 6,070,000 3,748,225 3,748,225 3,748,225 3,823,190 3,899,653 3,977,646 4,057,199 4,138,343 4,221,110604 - OTHER TAX 638,945 751,700 479,209 479,209 479,209 484,001 488,841 493,729 498,667 503,653 508,690 606 - LICENSE & FRANCHISE 457,215 537,900 342,911 342,911 342,911 346,340 349,804 353,302 356,835 360,403 364,007607 - RENTS 50,310 77,400 47,795 47,795 47,795 48,750 49,725 50,720 51,734 52,769 53,824 608 - REVENUE - OTHER AGENCIES 207,672 203,600 211,825 216,062 220,383 224,791 229,287 233,872 238,550 243,321 248,187 609 - OTHER REVENUE 15,215 17,900 11,411 11,411 11,411 11,525 11,641 11,757 11,875 11,993 12,113 620 - CHARGES FOR SVS 280,125 311,250 277,324 277,324 277,324 282,870 288,528 294,298 300,184 306,188 312,312 640 - CHARGES FOR SVA-PUB SFTY 51,000 64,800 52,020 53,060 54,122 55,204 56,308 57,434 58,583 59,755 60,950 650 - INVESTMENT EARNINGS 22,525 26,500 16,894 16,894 16,894 17,063 17,233 17,406 17,580 17,756 17,933670 - TRANSFR IN & OTHR SOURCES 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 335,064 680 - SPECIAL REVENUES 31,500 30,000 32,603 33,744 34,925 36,147 37,412 38,722 40,077 41,479 42,931 660 - CONTRIBUTIONS 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 Revenue Total 10,444,809 8,140,299 7,135,776 6,906,064 6,912,628 7,009,312 7,150,680 7,295,323 7,443,322 7,594,761 7,749,726 Expense
700 - WAGES & SALARIES (3,326,076) (3,213,600) (3,442,489) (3,562,976) (3,687,680) (3,816,749) (3,950,335) (4,088,597) (4,231,698) (4,379,807) (4,533,100) 701 - INCENTIVES (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) (92,820) 702 - FRINGE BENEFITS (27,510) (26,200) (28,886) (30,330) (31,846) (33,439) (35,111) (36,866) (38,709) (40,645) (42,677)703 - LEAVE (445,733) (430,660) (461,334) (477,480) (494,192) (511,489) (529,391) (547,920) (567,097) (586,945) (607,488) 704 - DEDUCTIONS (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990) (465,990)704 - PENSION UNFUNDED LIABILITY (396,917) (370,950) (424,701) (454,430) (486,240) (520,277) (556,696) (595,665) (637,361) (681,976) (729,715)705 - INSURANCE (622,687) (581,950) (653,821) (686,512) (720,837) (756,879) (794,723) (834,459) (876,182) (919,992) (965,991)706 - TAX (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) (55,550) 707 - PAYOUTS (109,172) (105,480) (112,993) (116,948) (119,287) (121,672) (124,106) (126,588) (129,120) (131,702) (134,336) 800 - MATERIAL & SUPPLY (93,303) (88,860) (96,569) (99,949) (103,447) (107,067) (110,815) (114,693) (118,707) (122,862) (127,162) 801 - CONTRACT SERVICES (1,666,239) (1,586,894) (1,724,557) (1,784,917) (1,847,389) (1,912,047) (1,978,969) (2,048,233) (2,119,921) (2,194,118) (2,270,912) 802 - LEGAL (137,074) (130,547) (141,872) (146,837) (151,977) (157,296) (162,801) (168,499) (174,397) (180,501) (186,818) 803 - UTILITIES (277,778) (264,550) (287,500) (297,562) (307,977) (318,756) (329,913) (341,459) (353,411) (365,780) (378,582)804 - INSURANCE (549,076) (513,155) (576,530) (605,356) (635,624) (667,405) (700,775) (735,814) (772,605) (811,235) (851,797)805 - REPAIR & MAINTENANCE (122,850) (117,000) (127,150) (131,600) (136,206) (140,973) (145,907) (151,014) (156,300) (161,770) (167,432)806 - OTHER EXPENSES (437,460) (416,629) (452,772) (468,619) (485,020) (501,996) (519,566) (537,751) (556,572) (576,052) (596,214)807 - FISCAL FEES (66,654) (63,480) (68,987) (71,401) (73,900) (76,487) (79,164) (81,935) (84,803) (87,771) (90,843) 808 - DEBT SERVICE (642,529) (642,208) (642,766) (643,010) (643,263) (643,525) (643,796) (644,077) (644,368) (644,668) (667,232) 809 - CAPITAL OUTLAY (112,925) (225,849) - - - - - - - - -811 - MISCELLANEOUS EXPENSE (11,550) (11,000) (11,954) (12,373) (12,806) (13,254) (13,718) (14,198) (14,695) (15,209) (15,741) 660 - CONTRIBUTIONS (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) (25,000) Expense Total (9,428,372) (9,684,892) (9,894,237) (10,229,659) (10,577,051) (10,938,672) (11,315,146) (11,707,128) (12,115,304) (12,540,393) (13,005,401) Net Operating Surplus (Deficit) 1,016,437 (1,544,593) (2,758,461) (3,323,594) (3,664,423) (3,929,360) (4,164,465) (4,411,805) (4,671,982) (4,945,632) (5,255,675)

4.1.a
Packet Pg. 22
Attachment: Cotati Long Range Financial Forcast Report for Fiscal Years 2023 - 2033 (Long Range Long-Range
Financial
Forecast
Fiscal Years 2023-2033

4.1.b
Packet Pg. 23
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Forecast
Assumptions
• Cotati is subject to the similar economic factors as
the region and across the State
• Based on best available information today.
• Less certain farther into the future
• Timing of future possible economic
recessions are unknown
• State or Regional legislative or tax changes
• Three Scenarios
• Base Line with Gradual Growth (Status Quo)
• New Hotel Development (New Revenue Source)
• Recession in 2023/24 (Worse Case)

4.1.b
Packet Pg. 24
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Base Revenue Assumptions
Sales Tax
Flat then 5.2% growth per year
Property Tax
Slow Growth then 6.4% growth per year
Other Tax
Decline 15% then 2.0% growth per year
License and Franchises, Rents, Revenue from
Other Agencies, Other Revenue, Charges for
Services, Special Revenues, and Investment
Earning
Average 2.0% increase per year
Average Revenue Growth of 3.3% over 10 years

4.1.b
Packet Pg. 25
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) $0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Millio
n
s
Top Revenue Historical and Forecast
Property Tax Sales Tax Bradley Burns Sales Tax Measure A/G/S

4.1.b
Packet Pg. 26
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Forecast Assumptions
Operating Expenses
• Based on FY 2022-23 budget allocation
• Salaries and Benefits
• No new positions added
• Existing MOU’s
• Approximate change in personnel costs: of 3.50% per year • Pension Unfunded Liability Based on Last Available Pension Analysis plus minimum contributions to 115 Trust.
• Debt Service includes new Street and Pension Lease Debt which is consistent payments
• Other expenses: 3.50% growth per year
• Combined total expense growth: 2.8% per year

4.1.b
Packet Pg. 27
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) General Fund Baseline
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
MIL
LIO
N
S

TOTAL REVENUES TOTAL EXPENSES ANNUAL SURPLUS OR (DEFICIT)

4.1.b
Packet Pg. 28
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Forecast Assumptions
Does Not Include Major Equipment
& Infrastructure Costs
• Includes
• Vehicles & Equipment: $175,000 per year then reducing to $60,000 thereafter
• Minor Equipment and Supplies Used in Operations
• Tech and Data Contract Services
• Serve the Network Management and Major Technological Updates • JPA for Sonoma County Consortium for most PD and Dispatch Computerized Equipment

4.1.b
Packet Pg. 29
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) 5 Year CIP vs
Projected
Available
Funds
•Available funds include
fund balance rolled forward
does not cover City Capital
Projects.
•Rely on Special Revenue
Funds (Gas Tax, RMRA, Parks
Measure M and Grants).
$-
$2
$4
$6
$8
$10
$12
$14
$16
$18
FY2024 FY2025 FY2026 FY2027 FY2028
Millio
n
s
Public Works - Streets Total
Public Works - Parks Total
Public Works - Govt. Buildings Total
Available Fund Balance Plus Operating Surplus

4.1.b
Packet Pg. 30
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) General Fund - Hotel
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
MIL
LIO
N
S

TOTAL REVENUES TOTAL EXPENSES ANNUAL SURPLUS OR (DEFICIT)

4.1.b
Packet Pg. 31
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) General Fund - Recession
$(6.0)
$(4.0)
$(2.0)
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
MIL
LIO
N
S

TOTAL REVENUES TOTAL EXPENSES ANNUAL SURPLUS OR (DEFICIT)

4.1.b
Packet Pg. 32
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Comparative Operating
Surplus/(Deficit)
$(6.0)
$(5.0)
$(4.0)
$(3.0)
$(2.0)
$(1.0)
$-
$1.0
$2.0
$3.0
MIL
LIO
N
S
Hotel Baseline Recession

4.1.b
Packet Pg. 33
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Summary
• LRFP is a Management Planning Tool Only
• Cotati’s challenges are not unique
• Significant Economic Downturn Would Demand Drastic Operating Reductions
• Shows Important Factors to Actively Managing Cash Flows & Flexible Need of Liquidity of Investments
• Economic Development and Special Revenues are Critical to Infrastructure Programs for Streets and Parks.
• Measure S Continues to be Critical to Core Operations and Infrastructure Programs

4.1.b
Packet Pg. 34
Attachment: Presentation Long Range Forecast FY 2023-2033 (Long Range Financial Forecasting) Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council
Subject: Discuss Revised City Council Goals for Fiscal Year 2023-2024 Date: April 04, 2023
Written by: Angela Courter, Director of Administrative Services Recommendation
It is recommended that the City Council Discuss and Give Direction on the Updated Council Goals
Background
The City conducted a Strategic Planning Session on March 7th to discuss City goals and objectives for the upcoming fiscal year 2023/24. During the session, Council provided several recommendations for updates to the Council Goals. Staff stated they would bring them back to a future study session for further discussion and ultimate approval.

Analysis/Discussion
Council directed staff to provide more detail within Objectives under Goal 2 and recommended using the City Climate Action Plan for consistency and recognize the adaptation portion of the goal. As such staff have proposed two objectives to provide the requested further detail.

Attached is the draft updated goals with items removed stricken and additions in red font.

Financial Considerations
No direct fiscal impacts. Council goals are used to develop and focus City operations and budgetary planning which are separately presented to City Council for adoption.

Environmental Issues
This action is exempt from the California Environmental Quality Act (CEQA) because it is not a project which has a potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to CEQA Guideline section 15378.

Attachments:

Council Goals FY 2023-2024 Comments from 03-07-2023 (DOCX)

4.2 Packet Pg. 35
c:\users\kepatterson\appdata\roaming\iqm2\minutetraq\[email protected]\work\attachments\5349.docx 2023-2024

GOALS AND OBJECTIVES

1. Goal: Ensure long-term vitality for the City.
a. Objective: Promote a balanced budget that meets the community vision for City services
b. Objective: Economic Development
i. ED Strategy

1. Business Attraction/Retention program

2. Removing barriers to market entry

3. Promotion of Cotati for businesses
ii. Revenue enhancement
c. Objective: Facilitate affordable housing, new development, and new infrastructure consistent with vision and goals of the General Plan and EIR
d. Objective: Preserve City infrastructure to meet community needs e. Objective: Actively pursue all feasible grant opportunities to implement identified projects

2. Goal: Actively work to mitigate and adapt to the impact of climate change, including wildfire preparation/adaptation, in accordance with adopted City Council policies. a. Objective: City to continue implementing the local goals in the adopted “Climate Action 2020 and Beyond” to achieve greenhouse gas (GHG) reduction targets for City operations and the community.
b. Objective: City to implement measures and communications to assist in the adaption of identified climate change impacts in the community.

3. Goal: Provide core services consistent with best in class community service levels. a. Objective: Ensure community safety and quality (Police, Planning, Building, Public Works and Code Enforcement)
b. Objective: Support high level core day-to-day services in all departments. c. Objective: Improve emergency preparedness, including wildfire preparedness.

4.2.a
Packet Pg. 36
Attachment: Council Goals FY 2023-2024 Comments from 03-07-2023 (Council Goals - Updated for Strategic Planning) c:\users\kepatterson\appdata\roaming\iqm2\minutetraq\[email protected]\work\attachments\5349.docx d. Objective: Update City regulations to respond to applicable legislative and legal changes
e. Objective: Provide convenient and reliable zoning, permitting, and development services
f. Objective: Represent City’s interest by participation in region-wide issues g. Objective: Pursue opportunities to improve service delivery, including joint procurement, leveraging internal and external staffing resources, and developing systems, polices and procedures to streamline processes and expand capabilities of staff

4. Goal: Promote community engagement to inform and encourage participation a. Objective: Develop programs, projects & processes to enhance community engagement
b. Objective: Continue to improve public information and awareness of programs and services
c. Objective: Explore possibilities of incorporating neighborhood level programming into City activities

5. Goal: Promote an equitable, compassionate, and healthy community that honors diversity as a source of strength
a. Objective: Ensure that all city government operations are inclusive and equitable:

Fairness in hiring and promotions, greater opportunities in contracting, and equitable services to all residents.
b. Objective: Advance equity and health in partnership with Cotati residents and stakeholders, other jurisdictions, and non-governmental organizations.

4.2.a
Packet Pg. 37
Attachment: Council Goals FY 2023-2024 Comments from 03-07-2023 (Council Goals - Updated for Strategic Planning) Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council
Subject: Budget Study Session for General Fund for Fiscal Year 2023/24 Date: April 04, 2023
Written by: Angela Courter, Director of Administrative Services Recommendation
Study session on General Fund for Fiscal Year 2023/24.

Executive Summary:

With the guidance provided by the City Council and the community during the strategic planning session held on March 7, 2023, staff has compiled the attached draft budget of the Operating General Fund which includes the following:
· All departments evaluated budget needs based on the City’s priorities when preparing their 2023/24 budgets.
· Estimated General Fund Revenues for the rest of fiscal year 2022/23 (inclusive of Measure S) are approximately 2% higher than the adopted budget. · General Fund Revenues for budget year 2023/24 show a flat 2% increase when compared to the Adopted Budget for FY 2022/23.
· Proposed General Fund expenditures for FY 2022/23 depict increases for continuity of operations with key increases due to:
- Operating Contracts such as Insurance and Legal
- Personnel Costs

4.3 Packet Pg. 38
o Proposed changes in staff include addition of a Dispatch Records Staff, conversion of a Sergeant to the Lieutenant, and conversion of the Public Works Maintenance II to a Maintenance III.
o In all departments, the budget assumes that all positions are filled for the full year, which is a conservative assumption.
- Continued investment for vehicle replacements, as well as repairs at City Parks, along streets and in City buildings.
• Unique to Community Development and Public Works are professional service agreements that are used primarily for cost recovery work (development projects that fund staff and consultant time to process applications). These expenses are highly variable, so it is typical that professional services costs vary from budget when looking at estimated year end expenses. While these expenses are budgeted for in the respective departments, they are largely offset by cost recovery revenue that is received in the General Fund.
• Lastly, this budget has continuing operating expenses related to the Veronda-Falletti Ranch and the SAFE team. These are currently the largest discretionary operating expenses in the General Fund.

Comparative Year Note - Due to the $6M additional discretionary pension payment (ADP) made to CalPERS at mid-year, there is a one-time increase in expenditures indicated as departmental expenses in FY 21/22 in accordance with governmental accounting requirements. Approximately $4.8M of the $6M is attributable to the General Fund, which is allocated across the departments. The remainder was allocated to the Enterprise Funds. In accordance with the plan approved by the City Council, $2M of the $6M is from General Fund reserves with the remaining $4M that was a loan designed to preserve the reserve funds while maximizing avoided interest from future CalPERS unfunded pension liability payments.

The proposed budget includes a combination of conservative revenue projections and conservative operational expenditure projections. Proposed capital expenditures will be presented to the community and Council on April 18, 2023, when a full detail of the fund balance due to transfers will be provided.

Fiscal Impact

4.3 Packet Pg. 39
General Fund
The preliminary General Fund budget projects an operating surplus of approximately $1.1M ($10.7M in net revenue and $9.6M in operating expenses). However, this does not include any capital or debt service costs, which will be discussed at the next budget study session. It also does not include any additional discretionary payments to future unfunded pension liability costs.

The total estimated actual General Fund revenues for FY 2022-23 are $10,604,857, of which $6,100,000 or 58% is from Sales Tax (including Measure S sales tax). Estimated operational expenditures for FY 2022-23 total $8,563,266 of which $4,652,725 is to support public safety and $1,399,279 is for public works.

Background/Analysis
The goal of this study session is to supply an overview for the Council Members and other interested parties, and to address comments or questions about proposed budget details. Each department section shows the actual historical balances for three years, the adopted budget for 2022/23, the estimated budget for 2022/23 and the department proposed budget for 2023/24. The budget format is consistent with how it was presented in prior fiscal years.

While putting together a City Budget, we must take into consideration the limited resources of any budget, the various levels of uncertainty with different resources, and how to best use the resources to meet the community needs. The drafted budget strives to strike a balance of continued delivery of efficient city services to our residents and business owners, continuing development of key capital projects, and continuing to pursue further economic development.

As always, community input is appreciated and necessary to ensure a budget that best meets the needs of the community in the City’s areas of responsibility. For this budget study session, it is the goal to obtain feedback going into the development of our final annual budget for adoption by the City Council in May.

Summary
Overall, the budgets are in line with the best estimates of City revenues at this time, using independent tax forecasting experts who develop estimates based on Cotati’s specific mix of businesses. Based on the best available data at this time, the proposed budget is conservative in both expenditures and revenue forecasts. The City Council has continued to prioritize supporting robust reserves more than the required reserve of 25% of operating expenditures to protect city

4.3 Packet Pg. 40
services against economic disruptions. Therefore, this fiscally conservative approach allows the proposed budget to protect essential operations.

Attachments:
2022-23 Budget Study Presentation - General Fund (PDF)
General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (PDF)

4.3 Packet Pg. 41
BUDGET 101
AND

GENERAL
FUND
Fiscal Year
2023/24
City of Cotati
Session Date :

April 4, 2023
1 4.3.a
Packet Pg. 42
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Study Session
Overview
Tentative Schedule & Budget Basics
City Economic
Overview/Forecasting Assumptions
Staffing with Allocations
Budget Study
General Fund
Allocated Contract Services
Conclusion
Packet Provided Schedules
General Fund Workbook with
Allocated Contract Services Detail
FTE Summary and Allocations
2 4.3.a
Packet Pg. 43
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Tentative
Schedule
3 Strategic Planning
Session
•Developed City
Objectives/Goals
Budget Focus
•Strategic Projects
March 7, 2023
City Objectives Revisit
Budget Study Session
•General Fund
•Revenues
•Expenditures By
Departments
April 4, 2023
Budget Study Session
•Enterprise Funds
•Special Revenue Funds
•Capital Projects
•Transfers In and Outs
April 18, 2023
Budget Adoption
May 23, 2023

4.3.a
Packet Pg. 44
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Budget Development
Responsibilities
• Administrative Services
• Overall administrative responsibility for planning, coordinating, analyzing, preparing, and issuing the budget.
• Department Directors
• Preparing and submitting the budget for the department and its subsidiary divisions in accordance with the budget instructions. • City Manager
• Consultation with department directors, makes final determination of the proposed budget to be submitted for approval to the City Council. • City Council
• setting the City’s priorities and approving the annual operating budget. 4 4.3.a
Packet Pg. 45
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Annual Budget
Cycle
NovemberDecember
City
Management
Budget Planning
Meetings
January
Mid-Year
Financial
Performance
Review
March
Budget Strategic
Planning
Meetings with
Budget
Guidelines
Internal Budget
Review April
Draft Budget
Creation and
Review
Public Budget
Workshops
May/June
Budget
Adoption
July-December
Financial
Evaluations,
Budget
Adjustments as
Approved by
Council
Budget Cycle
5 4.3.a
Packet Pg. 46
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

OVERALL
FUND

DESCRIPTIONS
AND

STRUCTURE
Fund Types Count
General Fund 1
Special Revenues 38
Capital Projects 3
Enterprise Funds 4
Internal Service Funds 2
Debt Service Funds 1
Agency Fund 1
Private Purpose Trust Fund 1
Total 48

4.3.a
Packet Pg. 47
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

FORECAST
AND

ASSUMPTIONS
7 4.3.a
Packet Pg. 48
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Forecast Assumptions
Revenues
Based on best available information
 Continued impacts of inflation/supply issues?
 Legislative Impacts from Federal, State &
Regional Government
 Estimates are prudently conservative
 Cotati’s Revenue Base is Different
 Sales tax & Measure S relatively secure
 Reduction for Amazon Distribution Centers
 Slowing in Cannabis Business Tax
 No current hospitality industry or related taxes like Transient Occupancy Tax (TOT)
8 4.3.a
Packet Pg. 49
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget General Fund Growth Over Time
9 $-
$2
$4
$6
$8
$10
$12
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Millions
DOT COM-9/11 SARS GREAT RECESSION CDTFA SARS Covid-19

4.3.a
Packet Pg. 50
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Forecast Assumptions
Expenses
Finding a Balance
• Revenues
• Service Level/Operating Expense
• Contract Services
• Liabilities Management (Capital, UAL )
• Issued Bonds in 2022
Outstanding Items
• Insurance Costs (Estimates)
10 4.3.a
Packet Pg. 51
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

GENERAL FUND
Proposed Budget for FY 2023/24
11 4.3.a
Packet Pg. 52
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget What is a
General
Fund?
• A general fund is the primary fund used by a
government entity.
• Used to record all resource inflows and outflows
that are not associated with special-purpose funds.
• Activities being paid constitute the core
administrative and operational tasks of the
government entity.
• For the City of Cotati these Core Services are
• Police
• Public Works
• Recreation
• Community Development
• City Management
• Administrative Services
• City-Wide (Non-Utility) Infrastructure Funding –
Next Study Session
12 4.3.a
Packet Pg. 53
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget General
Fund
Budget
Highlights
13 Minimum reserve of 25% of operating expenses, per Resolution 2009-50
Revenues Increase from 2022/23 Adopted Budget
•2022/23 Estimate - Increase 2%
•2023/24 Proposed – Increase 2%
CALPERS – Pension Payments
•ADP to CalPERS in FY 2021/22
•Continued Lump Sum Payment of PERS
•Includes $100K 115 Trust Payment – Based on Refunded Savings Plan •Pending Pension Obligation Evaluations Expected in September 2023/24 - Staffing Costs Increase 6% - Down from 10% PY •Budgeted Full Employment
•Salaries Increased 4%
•Negotiated MOU’s and Step Increases
•Increased Health Benefit Costs
Other Cost Changes
•Insurance Estimate increase 15%
•Primarily General Liability and Workers Comp
•Pending Final Estimates from CIRA
•Contract Services increase of 10%

4.3.a
Packet Pg. 54
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget General Fund
Operating In-Flows (Revenues)
14 * Includes cannabis business tax
2023/24

PROPOSED BUDGET
2022/23
EST. ACTUAL BUDGET $ Change % Change
601- PROPERTY TAX $ 2,131,758 $ 2,066,039 $ 65,719 3%
603- SALES TAX 6,084,000 6,100,000 (16,000) 0%
604- OTHER TAX * 652,300 626,450 25,850 4%
606- LICENSE & FRANCHISE 556,500 561,000 (4,500) -1%
608- REVENUE - OTHER AGENCIES 207,150 203,665 3,485 2%
620- CHARGES FOR SVS 473,926 426,805 47,121 11%
670- TRANSFR IN & OTHR SOURCES 164,000 179,322 (15,322) -9% 999- INTERFUND DEBT SERVICE 155,741 155,742 (1) 0%
LESS THAN $100K 230,658 285,834 (55,176) -19%
$ 10,656,033 $ 10,604,857 $ 51,176 0%

4.3.a
Packet Pg. 55
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

COMPARATIVE IN-FLOWS
15 $- $1 $2 $3 $4 $5 $6 $7
601- PROPERTY TAX
603- SALES TAX
604- OTHER TAX
606- LICENSE & FRANCHISE
608- REVENUE - OTHER AGENCIES
620- CHARGES FOR SVS
670- TRANSFR IN & OTHR SOURCES
999- INTERFUND DEBT SERVICE
LESS THAN $100K
Millions
Comparative Revenues - Est. 2022/23 to Proposed Budget 2023/24 EST. ACTUAL BUDGET PROPOSED BUDGET

4.3.a
Packet Pg. 56
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

IN-FLOWS
FOR BUDGET YEAR 2023/24
16 4.3.a
Packet Pg. 57
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Major
In-Flows
Highlights
17 Property Tax Projected Revenue includes:
•2% Assessor’s applied CPI
•Other Slight Increase due to Property Transfers & Development •Total change of around 3%
Sales Tax Projected Revenue:
•Minor decrease in 2023/24 – from Expectations in 2022/23 – Less than 1% •Decreased Spending on Sales Tax Transactions
•Major Industry Groups in Cotati
Building/Construction
Fuel/Service Stations
State/County Pool
Food/Drug
Restaurants and Hotels

4.3.a
Packet Pg. 58
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Other General Fund
In-Flows Highlights
18 Other Tax
•Cannabis Business Tax
•Estimated at $600K for 2023/24
•Decreased Sales due to Increased Competition and
Consumer Spending Changes
Licenses, Permits & Franchises
•No significant change

4.3.a
Packet Pg. 59
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Other General Fund
In-Flows Highlights
19 Other Agencies
•Public Safety Contract Services with SSU
•Contract renewed for 5 years
Charges for Services
•Development/Public Works Charges
•Decreased Revenues in 2020/21 primarily due to Kessing Ranch •Police Charges
•Fiscal Year 2023/24 – Continue to move back to normal Post-Covid/Training Other Revenues
•No Significant Change
•Note - Transfers In for 2021/22 reflect the bond issuance receipts.

4.3.a
Packet Pg. 60
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Out-Flow Highlights
20 •2021-22 - ADDITIONAL DISCRETIONARY PAYMENT OF $6M PROCESSED ($4.8M FOR GENERAL FUND), PLUS LUMP SUM
•2023-24 - FULL LUMP SUM PAYMENT OF THE PERS UNFUNDED LIABILITY IN THE AMOUNT OF APPROXIMATELY $365K
•DOES NOT INCLUDE DEBT SERVICE FOR POB PAYMENT OR 2022UAL

ESTIAMTED INCREASED COST

CALPERS
•ALLOCATED CONTRACT SERVICES
•SHARED INDIRECT COSTS SUCH AS AUDIT FEES, JANITORIAL COSTS, UTILITIES, ETC.
•BASED ON FULL FTE

CONTRACT

SERVICES

EVALUATION
•PENDING PROJECTIONS FROM CIRA
•BUDGETED ASSUMPTIONS
•15% FOR GENERAL LIABILITY AND WORKERS COMP
•7.5% FOR ALL OTHERS
•STATE OF THE INSURANCE MARKET

INSURANCE

INCREASES
•ESTIMATES ARE BASED ON EXISTING STAFFING
•INCLUDES ALL NEGOTIATED MOU CHANGES
•TWO MOU’S TO BE GOING INTO NEGOTIATIONS IN 2023/24
•EVALUATING STAFFING LEVELS

ALL DEPARTMENTS

ARE BUDGETED AT

FULL STAFFING

4.3.a
Packet Pg. 61
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Allocations
21 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.

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.

4.3.a
Packet Pg. 62
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

GENERAL FUND

OPERATING OUT-FLOWS (EXPENDITURES)
22 4.3.a
Packet Pg. 63
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget

DEPARTMENTAL OUT-FLOWS
FOR PROPOSED BUDGET YEAR 2023/24
23 Department: 10 - CITY
COUNCIL, $173,922
Department: 11 - CITY
MANAGER, 745,543
Department: 12 -

ADMINISTRATIVE
SERVICES, 526,515
Department: 17 -

COMMUNITY
DEVELOPMENT, 1,067,823
Department: 18-22 - PUB

WORKS-COMBINED,
1,322,838
Department: 23 - POLICE,
5,216,308
Department: 24 -
RECREATION, 469,017
Department: 25 - CODE
COMPLIANCE, 43,975

4.3.a
Packet Pg. 64
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Expenditure Highlights
Departments Detail
24 City Council includes the following:
•Increased Benefits primarily health insurance.
• Continued allocation of shared indirect costs;
primarily city utilities and insurance included
within other expenses
•Other expenses includes additionally
payments for dues and subscriptions and
trainings/meetings.

4.3.a
Packet Pg. 65
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Department Highlight
City Managers Office
25 City Manager includes the following:
• Continued inclusion of Public Information Services
under the City Manager Department
• Major Projects Planned Include:
• Economic Development 2.0 (Co-Lead with CD)
• Countywide Broadband/Procurement Coordination
• FIGR Coordination
• Continued Equity Program Implementation
• Personnel Rules Update
• CPOA/CPMA MOU Negotiations
• Emergency Operations Plan/Communication

4.3.a
Packet Pg. 66
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Department Highlights
Admin. Services &
Community Development
26 Admin. Services includes the following:
•Recruiting for Intern
•Increased Fiscal Fees incurred by the City for General Fund revenues received •Major Projects Planned Include:
•Transition to Monthly Utility Billing
•Digital Records Workflow
•Hydrant Meter Program Update (support PW)
•Payroll System Update
•TOT Taxation Process/Documentation
•Financial Policy Review/Update
Community Development includes the following:
•Use Outside Contractors for Building and Code Enforcement Functions •Major Projects Planned Include:
•Bike and Pedestrian Master Plan Update
•Santero Way Specific Plan Update
•Economic Development 2.0 (Co-Lead with CM)
•Housing Administration Establishment
•Update electronic permitting system
•Monitor/Implement New State Housing Legislation
•General Plan Safety Element Update

4.3.a
Packet Pg. 67
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Department Highlights
Public Works
27 Public Works includes the following:
•Significant other expenses include dues and subscriptions and allocated insurance
•Major Non-Capital Projects Planned Include:
•Wastewater System Emergency Generators (Grant Project) •Annual Pedestrian/Bicycle Safety Project
•Annual Street Landscape Project
•Hydrant ATM (Lead with Admin. Services)
•SCADA System Upgrade
•Asset Management/Unified Request Tracking

4.3.a
Packet Pg. 68
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Department Highlights
Police
28 Police Services includes the following:
•Continued investment in technology services through the public safety consortium
•Additional Costs for Training and Correlated Overtime. •Position changes for include additional FTE for a Records Staff. •Significant other expenses include allocated insurance, recruiting, small tools and equipment, and vehicle fuel.
•Major Projects Planned Include:
•Continued Training for De-Escalation, Implicit Bias, recognizing people in mental health crisis
•K9 Replacement (Scent Tracking Dog)
•Hi-Lo Evacuation Drill
•Full Deployment of BOLA wrap
•Continue EV vehicle deployment
•Pedestrian/Vehicle/Beat Focused Enforcement

4.3.a
Packet Pg. 69
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget 29 Recreation includes the following:
• RecDesk Annual software contract renewal
• Significant other expenses include allocated insurance and bank fees • Major Projects Planned Include
• Dogs in Park Ordinance Update
• Veronda-Falletti Barn Design/Fundraising
• Putnam/Sunflower Park Design
• Veterans Building Incorporation for Rentals
Code Compliance
• No significant changes
• Expense can be variable based on the caseload
Department Highlights Recreation &
Code Enforcement

4.3.a
Packet Pg. 70
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Conclusion
30 A balanced budget
maintaining prudent fund
balance levels
We will continue to closely
monitor the operating
revenues to ensure sufficient
fund balance and cash flows
for continued operations
Operating reserve
requirements continue to be
exceeded for General Fund
Pending Evaluation with
Planning of Capital Projects
City staff will continue to
update the Council on any
significant budgetary changes
prior to budget adoption.

City staff are committed to
exercise prudence and
integrity in the management
of public funds and provide
transparency and
accountability in its use.

4.3.a
Packet Pg. 71
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget 31 4.3.a
Packet Pg. 72
Attachment: 2022-23 Budget Study Presentation - General Fund (City Council Budget Budget Comparison Report
Account Summary of Revenues and Expenses
Fund101 - GENERAL FUND
Adopted
Budget
Comparison 1
Estiamted
Actuals Budget
Estimated
to Adopted
Budget %
Comparison 2
Proposed Next
Year
Budget
Proposed
to Adopted
Budget %

REVENUES
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity 2022-2023 2022-2023 EST 2023-2024 PROP
601- PROPERTY TAX 1,813,280 $ 1,773,535 $ 1,873,508 $ 2,012,395 $ 2,066,039 $ 53,644 $ 0.03 2,131,758 $ 119,363 $ 0.06 603- SALES TAX 5,001,563 5,837,741 6,230,425 6,070,000 6,100,000 30,000 0.00 6,084,000 14,000 0.00 604- OTHER TAX 509,572 668,954 723,670 751,700 626,450 -125,250 -0.17 652,300 -99,400 -0.13 606- LICENSE & FRANCHISE 546,010 623,563 686,807 537,900 561,000 23,100 0.04 556,500 18,600 0.03 607- RENTS 101,474 71,712 80,114 77,400 90,550 13,150 0.17 78,000 600 0.01 608- REVENUE - OTHER AGENCIES 189,454 200,751 107,218 203,600 203,665 65 0.00 207,150 3,550 0.02 609- OTHER REVENUE 105,644 245,908 326,352 22,900 91,284 68,384 2.99 50,058 27,158 1.19 620- CHARGES FOR SVS 415,922 1,026,339 563,714 371,050 426,805 55,755 0.15 473,926 102,876 0.28 650- INVESTMENT EARNINGS: 103,797 56,654 19,717 26,500 30,000 3,500 0.13 45,600 19,100 0.72 660- CONTRIBUTIONS 16,986 10,643 19,184 6,300 12,000 5,700 0.90 12,000 5,700 0.90 670- TRANSFR IN & OTHR SOURCES 339,236 219,431 5,936,630 179,322 179,322 0 0.00 164,000 -15,322 -0.09 680- SPECIAL REVENUES 42,149 32,237 80,885 30,000 62,000 32,000 1.07 45,000 15,000 0.50 999- INTERFUND DEBT SERVICE 0 0 0 155,742 155,742 0 0.00 155,741 -1 0.00 Total Operating Revenues 9,185,087 $ 10,767,467 $ 16,648,222 $ 10,444,809 $ 10,604,857 $ 160,048 $ 0.02 10,656,033 $ 211,224 $ 0.02

EXPENSES
Department: 10 - CITY COUNCIL 123,145 $ 119,672 $ 174,632 $ 152,689 $ 183,929 $ 31,240 $ 20.46 173,922 $ 21,233 $ 13.91 Department: 11 - CITY MANAGER 537,374 780,611 977,867 645,775 673,381 27,606 4.27 745,543 99,768 15.45 Department: 12 - ADMINISTRATIVE SERVICES 221,593 314,145 482,146 443,068 443,274 206 0.05 526,515 83,447 18.83 Department: 17 - COMMUNITY DEVELOPMENT 674,085 730,836 1,143,788 1,064,569 953,539 -111,030 -10.43 1,067,823 3,254 0.31 Department: 18-22 - PUB WORKS-COMBINED 1,008,043 1,030,107 1,555,498 1,399,279 1,379,923 -19,356 -0.01 1,322,838 -76,441 -0.05 Department: 23 - POLICE 3,637,336 4,022,444 7,570,383 4,652,725 4,421,173 -231,552 -4.98 5,216,308 563,583 12.11 Department: 24 - RECREATION 301,236 323,186 601,239 388,489 429,957 41,468 10.67 469,017 80,528 20.73 Department: 25 - CODE COMPLIANCE 2,264 60,793 64,157 46,000 78,090 32,090 69.76 43,975 -2,025 -4.40 Total Operating Expenses 6,505,077 $ 7,381,794 $ 12,569,711 $ 8,792,594 $ 8,563,266 $ (229,328) $ -0.03 9,565,941 $ 773,347 $ 0.09 Note: Fiscal Year 2021-22 includes the additional Unfunded Pension Liability Payment Allocation.

Incr /(Decr) Incr /(Decr)
$-
$2
$4
$6
$8
$10
$12
$14
$16
$18
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023 2022-2023 EST 2023-2024 PROP
Millions
Comparative Revenues and Expenses
Total Operating Revenues Total Operating Expenses

4.3.b
Packet Pg. 73
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Budget Comparison Report
Account Summary
Fund101 - GENERAL FUND Adopted Budget
Comparison 1
Estiamted
Actuals Budget
Estimated
to Adopted
Budget %
Comparison 2
Proposed Next
Year
Budget
Proposed
to Adopted
Budget %
Category
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity 2022-2023 2022-2023 EST 2023-2024 PROP
601- PROPERTY TAX 1,813,280 $ 1,773,535 $ 1, $ 2, 873,508 $ 2, 012,395 $ 53,644 066,039 $ 0.03 $ 2,131,758 $ 0.06 119,363 603- SALES TAX 5,001,563 5,837,741 6,230,425 6,070,000 6,100,000 30,000 0.00 6,084,000 14,000 0.00 604- OTHER TAX 509,572 668,954 723,670 751,700 626,450 -125,250 -0.17 652,300 -99,400 -0.13 606- LICENSE & FRANCHISE 546,010 623,563 686,807 537,900 561,000 23,100 0.04 556,500 18,600 0.03 607- RENTS 101,474 71,712 80,114 77,400 90,550 13,150 0.17 78,000 600 0.01 608- REVENUE - OTHER AGENCIES 189,454 200,751 107,218 203,600 203,665 65 0.00 207,150 3,550 0.02 609- OTHER REVENUE 105,644 245,908 326,352 22,900 91,284 68,384 2.99 50,058 27,158 1.19 620- CHARGES FOR SVS 415,922 1,026,339 563,714 371,050 426,805 55,755 0.15 473,926 102,876 0.28 650- INVESTMENT EARNINGS: 103,797 56,654 19,717 26,500 30,000 3,500 0.13 45,600 19,100 0.72 660- CONTRIBUTIONS 16,986 10,643 19,184 6,300 12,000 5,700 0.90 12,000 5,700 0.90 670- TRANSFR IN & OTHR SOURCES 339,236 219,431 5,936,630 179,322 179,322 0 0.00 164,000 -15,322 -0.09 680- SPECIAL REVENUES 42,149 32,237 80,885 30,000 62,000 32,000 1.07 45,000 15,000 0.50 999- INTERFUND DEBT SERVICE 0 0 0 155,742 155,742 0 0.00 155,741 -1 0.00 Grand Total 9,185,087 $ 10,767,467 $ 16, $ 10, 648,222 $ 10, 444,809 $ 160,048 604,857 $ 0.02 10,656,033 $ $ 0.02 211,224 Incr /(Decr) Incr /(Decr)
601- PROPERTY TAX , $2,131,758
603- SALES TAX , $6,084,000
604- OTHER TAX , $652,300
606- LICENSE & FRANCHISE , $556,500
608- REVENUE - OTHER AGENCIES ,
$207,150 620- CHARGES FOR SVS , $473,926
670- TRANSFR IN & OTHR SOURCES ,
$164,000 999- INTERFUND DEBT SERVICE , $155,741
LESS THANK $100K, $230,658
2023/24 PROPOSED BUDGET
$- $1 $2 $3 $4 $5 $6 $7
601- PROPERTY TAX
603- SALES TAX
604- OTHER TAX
606- LICENSE & FRANCHISE
608- REVENUE - OTHER AGENCIES
620- CHARGES FOR SVS
670- TRANSFR IN & OTHR SOURCES
999- INTERFUND DEBT SERVICE
LESS THANK $100K
Millions
Comparative Revenues - Est. 2022/23 to Proposed Budget 2023/24 EST. ACTUAL BUDGET PROPOSED BUDGET

4.3.b
Packet Pg. 74
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Revenue Account Detail
Account Number
Fund: 101 - GENERAL FUND Adopted Budget %%
2021-2022
Total Activity 2022-2023 2022-2023 EST
PROP. TAX-CURRENT 622,186 669,611 669,611 0.00 26,689 3.99 PROP. TAX-CURR YR SUPPLEMENT 38,343 0 15,000 0.00 15,200 0.00 PROP. TAX-UNSECURED 45,328 20,354 52,000 155.48 34,646 170.22 PROP. TAX-PY SUPPLEMENTAL -46 0 0 0.00 0 0.00
PROP. TAX-PY SEC/UNSEC 846 0 0 0.00 0 0.00
PROP. TAX-HOMEOWNER EXEMP 7,955 0 1,158 0.00 0 0.00
PROP. TAX-INCR RESID 392,894 510,000 510,000 0.00 0 0.00 PROP. TAX-IN-LIEU OF VLF 764,208 812,430 818,270 0.72 42,828 5.27 PROP TAX - OTHER 1,793 0 0 0.00 0 0.00
1,873,508 2,012,395 2,066,039 0.00 119,363 0.00
SALES TAX 3,041,885 3,020,000 2,960,000 -1.99 -51,000 -1.69 SALES TAX-MEAS. A 3,809 0 0 0.00 0 0.00
SALES TAX-MEAS. G/S 3,184,731 3,050,000 3,140,000 2.95 65,000 2.13 6,230,425 6,070,000 6,100,000 2.95 14,000 2.13
TRANSFER TAX 76,429 41,000 41,000 0.00 11,000 26.83
CANNABIS-BUSINESS TAX 644,490 710,000 570,000 -19.72 -110,000 -15.49 CANNABIS-LICENSE FEE 2,750 700 3,050 335.71 -400 -57.14 CANNABIS-APPLICATION FEE 0 0 12,400 0.00 0 0.00
CANNABIS-CASH TAX PYMNT CHRG 0 0 0 0.00 0 0.00
723,670 751,700 626,450 0.00 -99,400 0.00
BUSINESS LICENSE 79,042 82,000 82,000 0.00 -2,000 -2.44 BUSINESS LICENSE LATE CHRG 3,793 3,000 7,000 133.33 -2,000 -66.67 FRANCHISE-ELECTRIC 69,734 62,000 71,000 14.52 9,000 14.52 FRANCHISE-GAS 24,004 18,000 25,000 38.89 2,000 11.11
FRANCHISE-CABLE TV 96,166 86,000 89,100 3.60 3,000 3.49 FRANCHISE-VIDEO SERVICE 2,966 6,900 6,900 0.00 1,100 15.94 FRANCHISE-GARBAGE 411,100 280,000 280,000 0.00 7,500 2.68 686,807 537,900 561,000 0.00 18,600 2.68
RENTS-FACILITIES / PARKS 34,433 30,000 42,000 40.00 0 0.00 SPECIAL EVENT FEE 1,842 0 1,150 0.00 0 0.00
RENTS-OTHER 43,839 47,400 47,400 0.00 600 1.27
RENTS-SMART TRAIN 0 0 0 0.00 0 0.00
80,114 77,400 90,550 0.00 600 0.00
DEPT OF TRANS HIGHWAY RENTAL 0 0 0 0.00 0 0.00
MOTOR VEHICLE IN-LIEU 8,582 5,800 5,800 0.00 700 12.07
STATE MANDATED COSTS SB90 4,981 4,000 4,000 0.00 -4,000 -100.00 SSU SAFETY CONTRACT SVCS. 93,654 193,800 193,865 0.03 6,850 3.53 107,218 203,600 203,665 0.03 3,550 3.53
CASH OVER / UNDER 168 0 0 0.00 0 0.00
REIMB 583 0 90 0.00 0 0.00
REIMB-RTRND CHECK FEE 0 0 0 0.00 0 0.00
REIMB-REMIF 6,145 0 15,000 0.00 0 0.00
REV. OTHER 195,330 0 9,000 0.00 0 0.00
REV. OTHER-BAD DEBT RECOVERY 0 0 0 0.00 0 0.00
REV. OTHER-DAMAGE TO CITY PROP 9,349 0 20,815 0.00 0 0.00 REV. OTHER-DOC RETRIEVAL/REPRO 1,245 0 1,500 0.00 0 0.00 REV. OTHER-SALE OF FIXED ASSET 0 0 0 0.00 0 0.00
REV. OTHER-GRATON MITIGATION 16,048 14,400 12,808 -11.06 -1,592 -11.06 REV. OTHER - REBATE/INCENTIVE 0 0 3,096 0.00 0 0.00
REV. OTHER-EV CHARGING STATION 4,313 3,000 2,400 -20.00 -500 -16.67 233,180 17,400 64,709 -20.00 -2,092 -16.67
Budget Comparison Report
Estimated
to Adopted
Bd
Comparison
2 Proposed
NY
Comparison 1
Estiamted
Actuals Budget
Comparison 2
Proposed Next
Year
Budget
Category: 601 - PROPERTY TAX
101-00-60100-000000 559,887 585,646 0 696,300
101-00-60104-000000 25,499 21,010 15,000 15,200
101-00-60105-000000 42,980 42,842 31,646 55,000
101-00-60106-000000 -24 -19 0 0
101-00-60108-000000 668 700 0 0
101-00-60110-000000 8,229 8,042 1,158 0
101-00-60112-000000 460,357 373,031 0 510,000
Total Category: 601 - PROPERTY TAX: 1,813,280 1,773,535 53,644 2,131,758 Category: 603 - SALES TAX
101-00-60116-000000 715,055 742,251 5,840 855,258
101-00-60118-000000 627 30 0 0
101-00-60300-000000 2,442,951 2,883,312 -60,000 2,969,000 101-00-60304-000000 0 64 0 0
Category: 604 - OTHER TAX
101-00-60402-000000 32,701 54,440 0 52,000
101-00-60306-000000 2,558,612 2,954,366 90,000 3,115,000 Total Category: 603 - SALES TAX: 5,001,563 5,837,741 30,000 6,084,000 101-00-60500-000000 476,696 592,014 -140,000 600,000
101-00-60501-000000 0 1,500 2,350 300
Total Category: 604 - OTHER TAX: 509,572 668,954 -125,250 652,300 Category: 606 - LICENSE & FRANCHISE
101-00-60502-000000 0 21,000 12,400 0
101-00-60505-000000 174 0 0 0
101-00-60640-000000 63,486 67,387 9,000 71,000
101-00-60600-000000 77,870 82,873 0 80,000
101-00-60602-000000 2,844 5,208 4,000 1,000
101-00-60641-000000 19,988 20,826 7,000 20,000
101-00-60642-000000 91,037 88,644 3,100 89,000
Total Category: 606 - LICENSE & FRANCHISE: 546,010 623,563 23,100 556,500 Category: 607 - RENTS
101-00-60643-000000 7,764 6,999 0 8,000
101-00-60644-000000 283,021 351,626 0 287,500
101-00-60700-000000 43,119 5,360 12,000 30,000
101-00-60702-000000 0 0 1,150 0
Total Category: 607 - RENTS: 101,474 71,712 13,150 78,000 Category: 608 - REVENUE - OTHER AGENCIES
101-00-60704-000000 38,356 46,352 0 48,000
101-00-60705-000000 20,000 20,000 0 0
101-00-60800-000000 216 0 0 0
101-00-60804-000000 6,267 5,525 0 6,500
Total Category: 608 - REVENUE - OTHER AGENCIES: 189,454 200,751 65 207,150 Category: 609 - OTHER REVENUE
101-00-60806-000000 -1,566 8,844 0 0
101-00-60807-000000 184,536 186,381 65 200,650
101-00-60900-000000 14 839 0 0
101-00-60910-000000 311 -134 90 0
101-00-60910-0000NS 25 25 0 0
101-00-60910-00REMF 0 0 15,000 0
101-00-60920-000000 2,873 18,696 9,000 0
101-00-60922-000000 279 0 0 0
101-00-60924-000000 9,320 19,268 20,815 0
101-00-60925-000000 53 95 1,500 0
101-00-60929-000000 450 0 0 0
101-00-60932-000000 15,282 11,702 -1,592 12,808
Total Category: 609 - OTHER REVENUE: 32,503 52,564 47,309 15,308 101-00-60934-000000 0 0 3,096 0
101-00-60936-000000 3,897 2,072 -600 2,500
Revenue
2019-2020
Total Activity
2020-2021
Total Activity Incr / (Decr) Incr / (Decr) 2023-2024

4.3.b
Packet Pg. 75
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Account Number
Fund: 101 - GENERAL FUND Adopted Budget %%
2021-2022
Total Activity 2022-2023 2022-2023 EST
Estimated
to Adopted
Bd
Comparison
2 Proposed
NY
Comparison 1
Estiamted
Actuals Budget
Comparison 2
Proposed Next
Year
Budget
Revenue
2019-2020
Total Activity
2020-2021
Total Activity Incr / (Decr) Incr / (Decr) 2023-2024
INVESTMENT EARNINGS 19,298 26,500 30,000 13.21 19,100 72.08 INVESTMENT EARNINGS-FMV 0 0 0 0.00 0 0.00
OTHER INTEREST 419 0 0 0.00 0 0.00
19,717 26,500 30,000 0.00 19,100 0.00
CONTRIBUTIONS 1,732 1,000 500 -50.00 0 0.00
1,732 1,000 500 -50.00 0 0.00
OPER TRANS IN-GENL 5,936,630 179,322 179,322 0.00 -15,322 -8.54 5,936,630 179,322 179,322 0.00 -15,322 -8.54
15,892,999 10,032,959 10,077,977 0.00 58,398 -8.54
REIMB-ADMIN COSTS 8,036 5,000 17,000 240.00 0 0.00
REIMB-MHP RENT STABILIZATION 1,474 0 0 0.00 0 0.00
9,510 5,000 17,000 0.00 0 0.00
9,510 5,000 17,000 0.00 0 0.00
REIMBURSE ADMIN COSTS 16,419 0 7,000 0.00 0 0.00
16,419 0 7,000 0.00 0 0.00
16,419 0 7,000 0.00 0 0.00
REIMB-ADMIN COSTS 66,923 0 15,000 0.00 27,450 0.00
66,923 0 15,000 0.00 27,450 0.00
BLUEPRINT/MAP REPRODUCTION 1,580 50 50 0.00 0 0.00
BUILDING PERMIT REVENUE 217,909 165,000 165,000 0.00 0 0.00 BUILDING PLAN CHECK 31,439 10,000 10,000 0.00 10,000 100.00 CBSC BUILDING STDS SB 1473 36 200 200 0.00 0 0.00
CERTIFICATE OF COMPLIANCE 670 0 0 0.00 0 0.00
ENERGY/TITLE 24 FEE 2,943 10,000 10,000 0.00 -7,000 -70.00 ENVIRO CTGRCL EXEMPTION 0 2,000 2,000 0.00 -2,000 -100.00 GROWTH MANAGEMENT REVIEW 1,200 0 0 0.00 0 0.00
INCREMENTAL FEE 7,508 5,000 5,000 0.00 0 0.00
MISCELLANEOUS FEES 525 0 0 0.00 0 0.00
OUTSIDE PLAN REVIEW 23,869 25,000 25,000 0.00 0 0.00
PLAN REVISION CHECKING 1,635 0 1,150 0.00 0 0.00
PRE/FINAL DESIGN REVIEW 8,762 2,000 6,200 210.00 3,000 150.00 SIGN PERMIT 1,000 0 0 0.00 0 0.00
STRONG MOTION FEE 42 1,000 500 -50.00 -750 -75.00
TECHNOLOGY FEE 7,394 5,000 5,000 0.00 0 0.00
TEMPORARY USE REVIEW 0 2,000 0 -100.00 -2,000 -100.00
TREE REPLACEMENT FEE 1,325 500 1,050 110.00 0 0.00
ZONING RESEARCH LETTER 0 0 360 0.00 200 0.00
Concept/Preliminary Development Revi 2,406 2,500 0 -100.00 1,486 59.44 PLAN RECOVERY FEE 0 0 0 0.00 15,740 0.00
REIMB-ADMIN COSTS ENTITLEMENT 87,060 20,000 40,500 102.50 71,500 357.50 397,302 250,250 272,010 102.50 90,176 357.50
464,225 250,250 287,010 102.50 117,626 357.50
REIMB-ADMIN COSTS 39,884 20,000 20,000 0.00 0 0.00
ENG PLN CHK-BLDG PERMIT REV 19,176 0 15,500 0.00 14,000 0.00 GRADING PLAN CHECK 640 0 1,500 0.00 0 0.00
59,700 20,000 37,000 0.00 14,000 0.00
59,700 20,000 37,000 0.00 14,000 0.00
MAJOR ENCROACHMENT PERMIT 0 0 15,000 0.00 5,000 0.00
MINOR ENCROACH-NON-CONST. 6,049 0 1,570 0.00 1,500 0.00 MINR ENCROACH-CONST. 18,146 25,000 22,375 -10.50 -5,000 -20.00 PROP. OWNR CONTR 0 0 0 0.00 0 0.00
24,195 25,000 38,945 0.00 1,500 0.00
REIMB-ADMIN COSTS 9,580 5,000 2,000 -60.00 0 0.00
9,580 5,000 2,000 -60.00 0 0.00
33,775 30,000 40,945 -60.00 1,500 0.00
Category: 650 - INVESTMENT EARNINGS
101-00-65010-000000 88,741 45,187 3,500 45,600
101-00-65010-999999 0 60 0 0
101-00-65100-000000 15,056 11,407 0 0
Total Category: 650 - INVESTMENT EARNINGS: 103,797 56,654 3,500 45,600 Total Category: 660 - CONTRIBUTIONS: 6,805 0 -500 1,000 Category: 670 - TRANSFR IN & OTHR SOURCES
Category: 660 - CONTRIBUTIONS
101-00-66010-000000 6,805 0 -500 1,000
101-00-67000-000000 339,236 219,431 0 164,000
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 339,236 219,431 0 164,000 Category: 620 - CHARGES FOR SVS
101-11-62999-9999RV 4,727 135,887 12,000 5,000
Total Department: 00 - UNDESIGNATED: 8,643,694 9,504,905 45,018 10,091,357 Department: 11 - CITY MANAGER
Total Department: 11 - CITY MANAGER: 4,727 136,449 12,000 5,000 Department: 12 - ADMINISTRATIVE SERVICES
101-11-62999-999MHP 0 562 0 0
Total Category: 620 - CHARGES FOR SVS: 4,727 136,449 12,000 5,000 0 Total Department: 12 - ADMINISTRATIVE SERVICES: 26,529 54,123 7,0000 Category: 609 - OTHER REVENUE
101-12-60910-0000AD 26,529 54,123 7,000 0
Department: 17 - COMMUNITY DEVELOPMENT
Category: 609 - OTHER REVENUE
101-17-60910-0000AD 26,920 35,905 15,000
Total Category: 609 - OTHER REVENUE: 26,529 54,123 7,000 Category: 620 - CHARGES FOR SVS
101-17-62001-000000 11 78 0 50
27,450
Total Category: 609 - OTHER REVENUE: 26,920 35,905 15,000 27,450 101-17-62004-000000 139,137 413,526 0 165,000
101-17-62005-000000 1,870 27,272 0 20,000
101-17-62007-000000 43 169 0 200
101-17-62008-000000 00 0 0
101-17-62012-000000 5,951 27,413 0 3,000
101-17-62014-000000 00 0 0
101-17-62020-000000 175 0 0 0
101-17-62022-000000 7,399 18,757 0 5,000
101-17-62026-000000 630 150 0 0
101-17-62029-000000 32,823 57,469 0 25,000
101-17-62030-000000 0 690 1,150 0
101-17-62032-000000 6,512 8,761 4,200 5,000
101-17-62037-000000 -23 -1,144 -500 250
101-17-62035-000000 40 325 0 0
101-17-62038-000000 7,385 23,136 0 5,000
101-17-62039-000000 0 0 -2,000 0
101-17-62043-000000 370 36,065 550 500
101-17-62049-000000 90 135 360 200
101-17-62050-000000 0 0 -2,500 3,986
101-17-62100-000000 0 0 0 15,740
101-17-62999-9999RV 31,901 56,298 20,500 91,500
Total Category: 620 - CHARGES FOR SVS: 234,315 669,101 21,760 340,426 Category: 620 - CHARGES FOR SVS
101-18-62999-9999RV 33,150 20,380 0 20,000
Total Department: 17 - COMMUNITY DEVELOPMENT: 261,236 705,006 36,760 367,876 Department: 18 - PUB WORKS-ENGINEERING
101-18-63001-000000 3,734 10,870 15,500 14,000
101-18-63006-000000 1,150 0 1,500 0
Total Category: 620 - CHARGES FOR SVS: 38,034 31,250 17,000 34,000 Total Department: 18 - PUB WORKS-ENGINEERING: 38,034 31,250 17,000 34,000 5,000
101-19-63010-000000 765 2,238 1,570 1,500
Department: 19 - PUB WORKS-STREETS
Category: 620 - CHARGES FOR SVS
101-19-63009-000000 0 20,000 15,000
Total Category: 620 - CHARGES FOR SVS: 50,604 72,798 13,945 26,500 Category: 609 - OTHER REVENUE
101-19-63011-000000 22,400 50,560 -2,625 20,000
101-19-63012-000000 27,439 0 0 0
101-19-63800-0000AD 19,016 8,735 -3,000 5,000
Total Category: 609 - OTHER REVENUE: 19,016 8,735 -3,000 5,000 Total Department: 19 - PUB WORKS-STREETS: 69,620 81,533 10,945 31,500

4.3.b
Packet Pg. 76
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Account Number
Fund: 101 - GENERAL FUND Adopted Budget %%
2021-2022
Total Activity 2022-2023 2022-2023 EST
Estimated
to Adopted
Bd
Comparison
2 Proposed
NY
Comparison 1
Estiamted
Actuals Budget
Comparison 2
Proposed Next
Year
Budget
Revenue
2019-2020
Total Activity
2020-2021
Total Activity Incr / (Decr) Incr / (Decr) 2023-2024
VETS PARK LANDSCAPE REIMB 250 500 2,300 360.00 1,800 360.00 250 500 2,300 360.00 1,800 360.00
250 500 2,300 360.00 1,800 360.00
REIMB-ADMIN COSTS 0 0 0 0.00 0 0.00
REIMB 0 0 275 0.00 0 0.00
0 0 275 0.00 0 0.00
POST REIMBURSEMENT 5,951 1,000 7,500 650.00 2,500 250.00 PERMIT-ALARM 2,560 3,000 2,200 -26.67 0 0.00
PERMIT-OTHER 0 300 300 0.00 -300 -100.00
ANIMAL CONTROL 5,800 4,500 4,500 0.00 500 11.11
IMPOUND/ABATEMENT/RELEASE 6,641 9,000 6,700 -25.56 -3,000 -33.33 REPOSSESSION FEE 0 0 270 0.00 0 0.00
SUBPOENA FEES 0 0 0 0.00 0 0.00
POLICE-COPIES/REPRO/REPORTS 3,982 6,000 1,500 -75.00 -4,500 -75.00 FINGERPRINT REQUEST 0 1,000 0 -100.00 -500 -50.00
PARKING ENFORCEMENT 16,995 10,000 8,000 -20.00 -1,500 -15.00 DISTURBANCE-NOISE 0 0 0 0.00 0 0.00
TRAFFIC/CRIMINAL CODE FINES 36,735 30,000 30,000 0.00 0 0.00 FINES & FORFEITURES 19 0 0 0.00 0 0.00
REV. OTHER 750 0 380 0.00 0 0.00
79,433 64,800 61,350 0.00 -6,800 0.00
CONTRIBUTIONS 0 1,000 0 -100.00 -1,000 -100.00
0 1,000 0 -100.00 -1,000 -100.00
79,433 65,800 61,625 -100.00 -7,800 -100.00
RECREATION - REV. OTHER 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
CONTRIBUTIONS 7,885 1,000 2,500 150.00 1,500 150.00
SCHOLARSHIP FUNDING 671 300 300 0.00 0 0.00
SCHOLARSHIP AWARDS -57 0 -300 0.00 -300 0.00
SPECIAL EVENTS REVENUE 8,953 3,000 9,000 200.00 5,500 183.33 17,452 4,300 11,500 200.00 6,700 183.33
CONTRACT CLASS REVENUE 80,885 30,000 62,000 106.67 15,000 50.00 80,885 30,000 62,000 106.67 15,000 50.00
98,337 34,300 73,500 106.67 21,700 50.00
CODE ENFORCEMENT -6,426 6,000 500 -91.67 4,000 66.67
-6,426 6,000 500 -91.67 4,000 66.67
-6,426 6,000 500 -91.67 4,000 66.67
INTERFUND LOAN PMTS RECEIVED 0 155,742 155,742 0.00 -1 0.00 0 155,742 155,742 0.00 -1 0.00
$ 10, 16,648,222 $ 10, 444,809 $ -91. 604,857 67 211,224 $ 66.67 Total Category: 999 - INTERFUND DEBT SERVICE: 0 0 0 155,741 Category: 999 - INTERFUND DEBT SERVICE
101-00-60000-000000 0 0 0 155,741
Category: 609 - OTHER REVENUE
101-22-60910-1REIMB 750 -550 1,800 2,300
Department: 22 - PUB WORKS-PARKS
0 Department: 23 - POLICE
Category: 609 - OTHER REVENUE
101-23-60910-0000AD 0 93,011 0
Total Category: 609 - OTHER REVENUE: 750 -550 1,800 2,300 Total Department: 22 - PUB WORKS-PARKS: 750 -550 1,800 2,300 Total Category: 609 - OTHER REVENUE: 0 93,011 275 0
Category: 640 - CHARGES FOR SVA-PUB SFTY
101-23-60910-OTSGNT 0 0 275 0
101-23-64012-000000 479 0 6,500 3,500
101-23-64020-000000 2,301 2,490 -800 3,000
101-23-64022-000000 545 0 0 0
101-23-64030-000000 4,465 7,095 0 5,000
101-23-64040-000000 10,566 6,440 -2,300 6,000
101-23-64050-000000 90 190 270 0
101-23-64051-000000 165 0 0 0
101-23-64062-000000 6,504 2,451 -4,500 1,500
101-23-64063-000000 884 0 -1,000 500
101-23-64070-000000 17,790 6,055 -2,000 8,500
101-23-64071-000000 500 1,400 0 0
101-23-64073-000000 39,425 33,427 0 30,000
Total Category: 640 - CHARGES FOR SVA-PUB SFTY: 88,242 61,991 -3,450 58,000 Category: 660 - CONTRIBUTIONS
101-23-64080-000000 4,278 1,666 0 0
101-23-64081-000000 250 777 380 0
Total Department: 23 - POLICE: 92,037 155,272 -4,175 58,000 Department: 24 - RECREATION
101-23-66010-000000 3,795 270 -1,000 0
Total Category: 660 - CONTRIBUTIONS: 3,795 270 -1,000 0 Total Category: 609 - OTHER REVENUE: -75 2,120 0 0
Category: 660 - CONTRIBUTIONS
Category: 609 - OTHER REVENUE
101-24-60920-000000 -75 2,120 0 0
101-24-66010-000000 1,500 -304 1,500 2,500
101-24-66090-000000 297 1,485 0 300
Total Category: 660 - CONTRIBUTIONS: 6,386 10,373 7,200 11,000 Category: 680 - SPECIAL REVENUES
101-24-66090-AWARDS 0 0 -300 -300
101-24-66091-000000 4,589 9,192 6,000 8,500
101-24-68610-000000 42,149 32,237 32,000 45,000
Total Category: 680 - SPECIAL REVENUES: 42,149 32,237 32,000 45,000 Department: 25 - CODE COMPLIANCE
Category: 620 - CHARGES FOR SVS
101-25-62010-000000 0 54,750 -5,500 10,000
Total Department: 24 - RECREATION: 48,460 44,730 39,200 56,000 Department: 00 - UNDESIGNATED
Total Revenue: 9,185,087 $ 10, $ 767,467 $ 10,656,033 160,048 $ Total Category: 620 - CHARGES FOR SVS: 0 54,750 -5,500 10,000 Total Department: 25 - CODE COMPLIANCE: 0 54,750 -5,500 10,000

4.3.b
Packet Pg. 77
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Budget Comparison Report
Expenditure Detail by Department
Adopted Budget
Comparison 1
to Adopted
Budget
%
Comparison 2
Proposed Next
Year
Budget
Comparison 2
to Adopted
Budget
%
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023 2022-2023 EST 2023-2024 PROP
Fund: 101 - GENERAL FUND
Expense
Department: 10 - CITY COUNCIL
700 - SALARY AND BENEFITS 54,073 50,633 56,629 54,810 59,010 4,200 9.37 70,560 15,750 -63.83 707 - PAYOUTS - - - - - - 0.00 - - 0.00
Total Personnel Expenditures 53,926 50,633 56,458 54,670 58,870 4,200 0.08 70,420 15,750 0.29 800 - MATERIAL & SUPPLY 377 1,173 517 751 751 - 0.00 668 (83) -11.05 801 - CONTRACT SERVICES 10,941 13,290 11,440 29,719 45,907 16,188 54.47 18,935 (10,784) -36.29 802 - LEGAL 3,187 2,184 2,514 4,158 3,138 (1,020) -24.53 3,822 (336) -8.08 803 - UTILITIES 3,222 4,438 3,472 3,450 4,700 1,250 36.23 11,618 8,168 236.75 805 - REPAIR & MAINTENANCE 6,211 5,685 - 321 - (321) -100.00 3,000 2,679 834.58 806 - OTHER EXPENSES 20,921 17,533 25,376 27,325 38,268 10,943 40.05 35,419 8,094 29.62 809 - CAPITAL OUTLAY - - - 7,155 7,155 - 0.00 4,900 (2,255) -31.52 811 - MISCELLANEOUS EXPENSE 24,214 24,735 74,684 25,000 25,000 - 0.00 25,000 - 0.00 Total Department: 10 - CITY COUNCIL: 123,145 119,672 174,632 152,689 183,929 31,240 20.46 173,922 21,233 13.91 Department: 11 - CITY MANAGER
700 - SALARY AND BENEFITS 409,833 419,549 817,402 447,840 463,819 15,979 0.00 502,280 54,440 0.12 707 - PAYOUTS 5,778 13,095 43,738 23,030 47,300 24,270 105.38 22,620 (410) -1.78 Total Personnel Expenditures 415,611 432,644 861,139 470,870 511,119 40,249 0.09 524,900 54,030 0.11 800 - MATERIAL & SUPPLY 5,331 4,977 4,037 894 3,394 2,500 279.64 4,432 3,538 395.75 801 - CONTRACT SERVICES 22,905 65,288 37,154 35,786 36,067 281 0.79 78,405 42,619 119.09 802 - LEGAL 6,845 82,405 10,844 10,109 7,629 (2,480) -24.53 9,828 (281) -2.78 803 - UTILITIES 7,237 8,690 8,412 8,900 8,900 - 0.00 30,592 21,692 243.73 805 - REPAIR & MAINTENANCE 13,238 12,469 381 1,781 1,000 (781) -43.85 - (1,781) -100.00 806 - OTHER EXPENSES 59,894 167,659 49,120 93,040 80,877 (12,163) -13.07 76,136 (16,904) -18.17 808 - DEBT SERVICE 3,495 3,287 3,287 - - - 0.00 2,650 2,650 0.00 809 - CAPITAL OUTLAY - - - 17,395 17,395 - 0.00 12,600 (4,795) -27.57 811 - MISCELLANEOUS EXPENSE 2,820 3,192 3,492 7,000 7,000 - 0.00 6,000 (1,000) -14.29 Total Department: 11 - CITY MANAGER: 537,374 780,611 977,867 645,775 673,381 27,606 4.27 745,543 99,768 15.45 Department: 12 - ADMINISTRATIVE SERVICES
700 - SALARY AND BENEFITS 86,222 140,535 325,952 246,950 239,675 (7,275) -0.03 275,560 28,610 0.12 707 - PAYOUTS 1,186 1,788 2,757 8,770 8,770 - 0.00 10,220 1,450 16.53 Total Personnel Expenditures 87,407 142,323 328,709 255,720 248,445 (7,275) -0.03 285,780 30,060 0.12 800 - MATERIAL & SUPPLY 835 964 2,528 1,140 2,240 1,100 96.49 1,344 204 17.89 801 - CONTRACT SERVICES 59,399 80,834 66,963 59,676 72,804 13,128 22.00 84,666 24,990 41.88 802 - LEGAL 3,992 2,785 3,296 7,337 5,537 (1,800) -24.53 6,689 (648) -8.83 803 - UTILITIES 3,065 3,493 3,797 4,000 4,000 - 0.00 20,330 16,330 408.25 805 - REPAIR & MAINTENANCE 7,717 7,235 135 567 - (567) -100.00 7,500 6,933 1,222.75 806 - OTHER EXPENSES 24,020 33,074 29,684 52,322 48,542 (3,780) -7.22 61,951 9,629 18.40 807 - FISCAL FEES 37,068 39,714 46,674 48,080 49,080 1,000 2.08 48,080 - 0.00 808 - DEBT SERVICE (1,911) 3,723 360 1,600 - (1,600) -100.00 1,600 - 0.00 809 - CAPITAL OUTLAY - - - 12,626 12,626 - 0.00 8,575 (4,051) -32.08 Total Department: 12 - ADMINISTRATIVE SERVICES: 221,593 314,145 482,146 443,068 443,274 206 0.05 526,515 83,447 18.83 Department: 17 - COMMUNITY DEVELOPMENT
700 - SALARY AND BENEFITS 402,497 465,277 910,643 533,070 529,650 (3,420) -0.01 532,160 (910) 0.00 707 - PAYOUTS - 4,189 60 10,160 1,805 (8,355) -82.23 9,080 (1,080) -10.63 Total Personnel Expenditures 402,497 469,466 910,703 543,230 531,455 (11,775) -0.02 541,240 (1,990) 0.00 800 - MATERIAL & SUPPLY 4,373 3,553 4,114 5,155 5,155 - 0.00 5,384 229 4.44 801 - CONTRACT SERVICES 130,598 135,229 130,191 338,232 243,933 (94,299) -27.88 263,513 (74,719) -22.09 802 - LEGAL 7,384 8,245 6,702 17,637 14,537 (3,100) -17.58 20,236 2,599 14.74 803 - UTILITIES 7,236 8,809 8,583 8,900 10,300 1,400 15.73 26,554 17,654 198.36 805 - REPAIR & MAINTENANCE 12,787 12,609 - 976 - (976) -100.00 7,500 6,524 668.44 806 - OTHER EXPENSES 108,634 92,385 82,954 128,495 126,215 (2,280) -0.02 191,596 63,101 0.49 808 - DEBT SERVICE 575 541 541 200 200 - 0.00 600 400 200.00 809 - CAPITAL OUTLAY - - - 21,744 21,744 - 0.00 11,200 (10,544) -48.49 Total Department: 17 - COMMUNITY DEVELOPMENT: 674,085 730,836 1,143,788 1,064,569 953,539 (111,030) -10.43 1,067,823 3,254 0.31 Incr / (Decr) Incr / (Decr)
Comparison 1
Estiamted Actuals
Budget

4.3.b
Packet Pg. 78
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Department: 18-22 - PUB WORKS-COMBINED
700 - SALARY AND BENEFITS 380,576 400,432 785,210 488,620 415,768 (72,852) -0.15 468,835 (19,875) -0.53 707 - PAYOUTS 2,708 27,812 18,462 19,420 22,860 3,440 0.18 21,490 2,070 0.11 Total Personnel Expenditures 383,284 428,245 803,672 508,040 438,628 (69,412) -0.14 490,325 (17,805) -0.04 800 - MATERIAL & SUPPLY 47,740 39,676 41,726 37,944 42,704 4,760 0.13 28,990 (8,954) -0.24 801 - CONTRACT SERVICES 238,529 200,724 356,210 501,943 501,197 (746) 0.00 538,093 36,150 0.07 802 - LEGAL 8,391 7,581 8,513 11,740 8,860 (2,880) -0.25 8,875 (2,865) -0.24 803 - UTILITIES 174,657 197,512 150,080 165,050 206,400 41,350 0.25 26,969 (138,081) -0.84 805 - REPAIR & MAINTENANCE 63,138 56,879 65,390 47,700 51,720 4,020 0.08 102,700 55,000 1.15 806 - OTHER EXPENSES 92,248 83,111 111,515 109,493 113,045 3,552 0.03 113,480 3,987 0.04 808 - DEBT SERVICE 56 53 53 30 30 - 0.00 30 - 0.00
809 - CAPITAL OUTLAY - - - 15,339 15,339 - 0.00 11,376 (3,963) -0.26 813 - OTHER EXPENSE - 16,325 18,341 2,000 2,000 - 0.00 2,000 - 0.00 Total Department: 18 - 22 COMBINED 1,008,043 1,030,107 1,555,498 1,399,279 1,379,923 (19,356) -0.01 1,322,838 (76,441) -0.05 Department: 23 - POLICE
700 - SALARY AND BENEFITS 2,721,604 2,976,852 6,426,009 3,233,570 2,973,500 (260,070) -0.08 3,467,460 233,890 0.07 707 - PAYOUTS 37,708 36,844 62,726 39,000 68,565 29,565 75.81 39,000 - 0.00 Total Personnel Expenditures 2,759,312 3,013,696 6,488,735 3,272,570 3,042,065 (230,505) -0.07 3,506,460 233,890 0.07 800 - MATERIAL & SUPPLY 30,540 12,400 23,227 37,872 29,972 (7,900) -20.86 24,602 (13,270) -35.04 801 - CONTRACT SERVICES 337,672 384,789 483,475 514,225 503,617 (10,608) -2.06 647,357 133,132 25.89 802 - LEGAL 52,682 48,325 43,942 71,088 53,648 (17,440) -24.53 71,233 145 0.20 803 - UTILITIES 61,631 69,242 65,792 68,550 91,150 22,600 32.97 183,385 114,835 167.52 805 - REPAIR & MAINTENANCE 121,180 151,765 49,465 65,000 67,500 2,500 3.85 118,900 53,900 82.92 806 - OTHER EXPENSES 247,302 319,375 346,667 466,420 487,521 21,101 4.52 569,521 103,101 22.10 807 - FISCAL FEES 8,534 2,140 9,559 15,400 4,100 (11,300) -73.38 12,900 (2,500) -16.23 808 - DEBT SERVICE 4,323 4,065 4,065 4,600 4,600 - 0.00 4,600 - 0.00 809 - CAPITAL OUTLAY 14,160 16,646 55,456 137,000 137,000 - 0.00 77,350 (59,650) -43.54 Total Department: 23 - POLICE: 3,637,336 4,022,444 7,570,383 4,652,725 4,421,173 (231,552) -4.98 5,216,308 563,583 12.11 Department: 24 - RECREATION
700 - SALARY AND BENEFITS 185,650 217,787 480,180 232,860 262,290 29,430 0.13 258,850 25,990 0.11 707 - PAYOUTS - 12,171 - 5,100 5,500 400 7.84 5,360 260 5.10 Total Personnel Expenditures 185,650 229,958 480,180 237,960 267,790 29,830 0.13 264,210 26,250 0.11 800 - MATERIAL & SUPPLY 5,128 4,304 5,475 5,104 5,104 - 0.00 5,342 238 4.66 801 - CONTRACT SERVICES 41,142 31,484 62,160 65,313 75,211 9,898 15.15 73,554 8,241 12.62 802 - LEGAL 6,388 4,449 5,120 8,478 6,398 (2,080) -24.53 7,781 (697) -8.22 803 - UTILITIES 4,341 4,968 5,533 5,700 7,760 2,060 36.14 23,649 17,949 314.89 805 - REPAIR & MAINTENANCE 12,346 11,576 - 655 - (655) -100.00 2,000 1,345 205.34 806 - OTHER EXPENSES 46,044 36,262 42,584 50,689 53,104 2,415 4.76 81,206 30,517 60.20 808 - DEBT SERVICE 198 186 186 - - - 0.00 300 300 0.00
809 - CAPITAL OUTLAY - - - 14,590 14,590 - 0.00 9,975 (4,615) -31.63 811 - MISCELLANEOUS EXPENSE - - - - - - 0.00 1,000 1,000 0.00 Total Department: 24 - RECREATION: 301,236 323,186 601,239 388,489 429,957 41,468 10.67 469,017 80,528 20.73 Department: 25 - CODE COMPLIANCE
801 - CONTRACT SERVICES 2,264 60,793 62,940 46,000 74,000 28,000 60.87 41,000 (5,000) -10.87 802 - LEGAL - - 490 - 1,500 1,500 0.00 - - 0.00
806 - OTHER EXPENSES - - - - 1,390 1,390 0.00 - - 0.00
807 - FISCAL FEES - - 728 - 1,200 1,200 0.00 - - 0.00
809 - CAPITAL OUTLAY - - - - - - 0.00 2,975 2,975 0.00
Total Department: 25 - CODE COMPLIANCE: 2,264 60,793 64,157 46,000 78,090 32,090 69.76 43,975 (2,025) -4.40 Total Expense: 6,505,077 7,381,794 12,569,711 8,792,594 8,563,266 (229,328) -0.03 9,565,941 773,347 0.09

4.3.b
Packet Pg. 79
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Budget Comparison Report
Expenditure Summary by Category
Adopted
Budget
Comparison
1 Comparison 1
to Adopted
Budget %
Comparison
2 Comparison
2 to Adopted
Budget %
Expense by Category
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity 2022-2023
2022-2023
EST
Incr /
(Decr) Column1
2023-2024
PROP
Incr /
(Decr)2 Column3
700 - SALARY AND BENEFITS Total 4,671,065 4,240,454 9,802,024 5,237,720 4,943,712 (294,008) -0.06 5,575,705 337,985 0.06 707 - PAYOUTS Total 95,899 47,380 127,743 105,480 154,800 49,320 0.47 107,770 2,290 0.02 800 - MATERIAL & SUPPLY Total 67,047 94,324 81,625 88,860 89,320 460 0.01 70,762 (18,098) -0.20 801 - CONTRACT SERVICES Total 972,430 843,450 1,210,533 1,590,894 1,552,736 (38,158) -0.02 1,745,523 154,629 0.10 802 - LEGAL Total 155,975 88,869 81,420 130,547 101,247 (29,300) -0.22 128,464 (2,083) -0.02 803 - UTILITIES Total 297,152 261,389 245,669 264,550 333,210 68,660 0.26 323,097 58,547 0.22 805 - REPAIR & MAINTENANCE Total 258,218 236,618 115,371 117,000 120,220 3,220 0.03 241,600 124,600 1.06 806 - OTHER EXPENSES Total 765,725 599,062 706,241 929,784 950,962 21,178 0.02 1,131,309 201,525 0.22 807 - FISCAL FEES Total 41,854 45,603 56,960 63,480 54,380 (9,100) -0.14 60,980 (2,500) -0.04 808 - DEBT SERVICE Total 11,855 6,736 8,492 6,430 4,830 (1,600) -0.25 9,780 3,350 0.52 809 - CAPITAL OUTLAY Total 16,646 14,160 55,456 225,849 225,849 - 0.00 138,951 (86,898) -0.38 811 - MISCELLANEOUS EXPENSE Total 27,927 27,033 78,176 32,000 32,000 - 0.00 32,000 - 0.00 Grand Total 7,381,794 6,505,077 12,569,711 8,792,594 8,563,266 (229,328) -0.03 9,565,941 773,347 0.09 $0
$2
$4
$6
$8
$10
$12
$14
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023 2022-2023 EST 2023-2024 PROP
Millions
Cumulative Expenses by Category
700 - SALARY AND BENEFITS Total 707 - PAYOUTS Total 800 - MATERIAL & SUPPLY Total 801 - CONTRACT SERVICES Total 802 - LEGAL Total 803 - UTILITIES Total 805 - REPAIR & MAINTENANCE Total 806 - OTHER EXPENSES Total 807 - FISCAL FEES Total 808 - DEBT SERVICE Total 809 - CAPITAL OUTLAY Total 811 - MISCELLANEOUS EXPENSE Total

4.3.b
Packet Pg. 80
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Budget Report
Allocated Contract Summary by Category
Type of Contract Description of Contract Sum of Budgeted Contract Amount General Alarm Security Systems 4,725
Digitization of City Files 35,000
Document Storage and Shredding 11,000
HVAC Maint 5,000
Janitorial Services 63,600
Pest Control 5,000
General Total 124,325
Insurance Other Insurance - CIRA Premiums Annual Property 63,250 Other Insurance - CIRA Premiums Auto 5,750
Other Insurance - CIRA Premiums Generaleral Liability 311,650 Other Insurance - CIRA Premiums Generaleral Liability Assessment 20,700 Other Insurance - CIRA Premiums Workers Comp 235,750
Other Insurance - CIRA Premiums Workers Comp Assessment 28,750 Other Insurance - Earthquake/DIC 34,500
Other Insurance - OSIP 11,500
Insurance Total 711,850
Legal Legal Services - Retainer, Non-Retainer, and Labor 136,500 Legal Total 136,500
Professional Services ACFR Statistical Reports 800
Community Inmdependent Polling 35,000
Direct and Overlapping Debt Report 600
GASB 68 Actuarial Reports 2,035
GASB 75 Actuarial Reports 800
Investment Management 7,500
Payroll Processing Services 21,250
Social Media Coorination 24,000
State Financial Reports - State Controlers Office 2,500 Unfunded Pension Policy Review 5,000
Economic Development Work 50,000
Independent Financial Annual Audit 25,910
Professional Services Total 175,395
Tech & Data Audio & Visual Council Chambers Systems Support 11,500 Backup Satelite Internet 1,320
Code Publishing 4,000
Digital Budget Book and Captial Projects Software 11,440 Digital Document Retention 10,775
Digital Routing /Signature Software Subscription 3,000
ERP System Annual Maintenance 30,000
Form 700 E-filing 2,000
GIS Web Hosting 10,000
Meeting Management Software Program 19,808
Outside IT Services - Projects 109,000
Outside IT Services - Systems Management and Software Renewals 102,500 Website Subscription Annual 6,750
Webstreaming Video Production 12,000
Emergency Messaging Services 14,776
Tech & Data Total 348,869
Grand Total 1,496,939

4.3.b
Packet Pg. 81
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study

COMPARATIVE STAFFING SUMMARY
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 21/22 FY 23/24 FY 23/24

BUDGET BUDGET BUDGET BUDGET
EST.

ACTUALS
BUDGET
CHANGE

FROM PY
BUDGET
Elected Officials 2.5 2.5 2.5 2.5 2.5 2.5 0.0
Staff Positions
City Manager 4.5 4.5 4.5 4.5 4.0 4.5 0.5
Administrative Services 4.5 4.5 4.5 5.5 5.0 5.5 0.5
Planning & Building 3.4 3.4 3.7 4.5 4.0 4.5 0.5
Public Works 9.1 9.1 9.1 9.0 7.5 8.5 1.0
Police Services 20.5 20.5 20.6 22.2 18.9 22.4 3.5
Recreation 2.7 2.7 2.8 2.7 2.8 2.7 -0.1
Total Staff 44.7 44.7 45.2 48.3 42.2 48.1 5.9
Total City Officials and Staff 47.2 47.2 47.7 50.8 44.7 50.6 5.9

FUNCTION / DEPARTMENTS
Elected Officials
5%
City Manager
9%
Administrative Services
11%
Planning & Building
9%
Public Works
17%
Police Services
44%
Recreation
5%
Elected Officials City Manager Administrative Services Planning & Building Public Works Police Services Recreation

4.3.b
Packet Pg. 82
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study

COMPARATIVE STAFFING SUMMARY
FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 FY 23/24

BUDGET BUDGET BUDGET BUDGET
EST.

ACTUALS
BUDGET
CHANGE

FROM PY
BUDGET
Elected Officials *
Mayor 0.5 0.5 0.5 0.5 0.5 0.5 0.0
Vice Mayor 0.5 0.5 0.5 0.5 0.5 0.5 0.0
Council Members 1.5 1.5 1.5 1.5 1.5 1.5 0.0
Total 2.5 2.5 2.5 2.5 2.5 2.5 0.0
Staff
City Manager *
City Manager 1.0 1.0 1.0 1.0 1.0 1.0 0.0
City Clerk 1.0 1.0 1.0 0.0 0.0 0.0 0.0
Deputy City Clerk 0.0 0.0 1.0 1.0 1.0 1.0 0.0
Administrative Analyst 1.0 1.0 1.0 0.0 0.0 0.0 0.0
Senior Management Analyst 0.0 0.0 0.0 1.0 1.0 1.0 0.0
Administrative Assistant 1.0 1.0 0.0 1.0 1.0 1.0 0.0
Intern 0.5 0.5 0.5 0.5 0.0 0.5 0.0
Total 4.5 4.5 4.5 4.5 4.0 4.5 0.0
Administrative Services *
Director of Admin. Services 1.0 1.0 1.0 1.0 1.0 1.0 0.0 Senior Accountant 1.0 1.0 1.0 1.0 1.0 1.0 0.0
Accountant 0.0 1.0 1.0 2.0 2.0 2.0 0.0
Accounting Clerk-Senior 1.0 0.0 0.0 0.0 0.0 0.0 0.0
Accounting Specialist 1.0 0.0 0.0 0.0 0.0 0.0 0.0
Account Clerk 0.0 1.0 1.0 1.0 1.0 1.0 0.0
Intern 0.5 0.5 0.5 0.5 0.0 0.5 0.0
Total 4.5 4.5 4.5 5.5 5.0 5.5 0.0
Planning & Building *
Community Development Director 1.0 1.0 1.0 1.0 1.0 1.0 0.0 Senior Planner 1.0 1.0 1.0 1.0 1.0 1.0 0.0
Limited Term Senior Planner (PT) 0.0 0.0 0.3 0.0 0.0 0.0 0.0 Associate Planner (PT) 0.0 0.0 0.0 0.5 0.5 0.5 0.0
Administrative Analyst 0.4 0.4 0.4 0.0 0.0 0.0 0.0
Permit Tech 0.0 1.0 1.0 1.0 1.0 1.0 0.0
Administrative Assistant 1.0 0.0 0.0 0.0 0.0 0.0 0.0
Planning Technician 0.0 0.0 0.0 0.5 0.5 0.5 0.0
Intern 0.0 0.0 0.0 0.5 0.0 0.5 0.0
Total 3.4 3.4 3.7 4.5 4.0 4.5 0.0

0.0 FUNCTION / DEPARTMENT

4.3.b
Packet Pg. 83
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 FY 23/24

BUDGET BUDGET BUDGET BUDGET
EST.

ACTUALS
BUDGET
CHANGE

FROM PY
BUDGET

FUNCTION / DEPARTMENT
Public Works *
Director of Public Works 1.0 1.0 1.0 1.0 1.0 1.0 0.0
Civil Engineer 1.0 1.0 1.0 1.0 0.5 0.0 -1.0
Administrative Analyst 0.6 0.6 0.6 0.0 0.0 0.0 0.0
Public Works Superintendent 1.0 1.0 1.0 1.0 1.0 1.0 0.0 Maintenance Worker III 0.0 0.0 0.0 0.0 0.0 1.0 1.0
Maintenance Worker II 2.0 3.0 2.0 2.0 2.0 1.0 -1.0
Maintenance Worker I 3.0 1.0 2.0 2.0 2.0 2.0 0.0
Laborer 0.0 1.0 1.0 1.0 0.0 1.0 0.0
Engineering Technician 0.0 0.0 0.0 0.5 1.0 1.0 0.5
Intern 0.5 0.5 0.5 0.5 0.0 0.5 0.0
Total 9.1 9.1 9.1 9.0 7.5 8.5 -0.5
Staff, continued:

Police Services
Chief of Police 1.0 1.0 1.0 1.0 1.0 1.0 0.0
Lieutenant 1.0 1.0 1.0 0.0 0.0 1.0 1.0
Sergeant 2.0 2.0 2.0 3.0 3.0 2.0 -1.0
Corporal 2.0 2.0 2.0 2.0 1.0 2.0 0.0
Officer 6.0 6.0 6.0 7.8 7.0 8.0 0.3
Community Services Officer 1.0 1.0 1.0 0.5 0.0 0.0 -0.5 Police Service Aide 0.5 0.5 0.5 0.8 0.8 0.8 0.0
Dispatcher/Clerk 5.5 5.5 5.6 5.6 5.6 6.6 1.0
Reserve Officer I 1.5 1.5 1.5 1.5 0.5 1.0 -0.5
Total 20.5 20.5 20.6 22.2 18.9 22.4 0.3
Recreation
Facilities/Recreation Manager 1.0 1.0 1.0 1.0 1.0 1.0 0.0 Recreation Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 0.0
Part Time
Recreation Leader 0.1 0.1 0.8 0.7 0.8 0.7 0.0
Camp Director 0.2 0.2 0.0 0.0 0.0 0.0 0.0
Assistant Camp Director 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Camp Staff 0.4 0.4 0.0 0.0 0.0 0.0 0.0
Total 2.7 2.7 2.8 2.7 2.8 2.7 0.0
Total City Staff 44.7 44.7 45.2 48.3 42.2 48.1
-0.3
Total City Officials and Staff 47.2 47.2 47.7 50.8 44.7 50.6 -0.3 * Subject to allocation of labor to Enterprise and Fiduciary Funds.

4.3.b
Packet Pg. 84
Attachment: General Fund - Proposed Budget Workbooks With Allocated Contract Services and FTE Schedules (City Council Budget Study Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council
Subject: Information received after the agenda was posted.

Date: April 04, 2023
Written by: Kevin Patterson, Deputy City Clerk
Recommendation
Information or written comments pertaining to this meeting, and which was received after the agenda was posted, is attached below.

Pursuant to City Council Policy 2021-01: City Council Rules section IV A., written Communications, interested persons or their authorized representative may address the Council by written communication on any matters concerning the City’s business, or any matters over which the Council has control.

1. To be considered for inclusion in the agenda packet, such written communication shall be delivered to the Deputy City Clerk no later than 11:00 a.m. of the Wednesday the week preceding the regular Council meeting for which such written communication is intended.

2. If received after the above date and time, but no later than noon the day before the meeting, written communications received by the Deputy City Clerk shall be posted on the website by the end of that day and notification provided to the electronic Agenda mailing list by the end of the day. All written communications received by the Deputy City Clerk by 5 pm on the City Council meeting day shall be made available to the City Council and public at the City Council meeting.

City Council Policy 2021-01 is available at the online meeting portal at www.cotaticity.org or by request from the Deputy City Clerk at 707-665-3622 or [email protected].

5.1 Packet Pg. 85