Cotati City Council
April 18, 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 18, 2023
6:00 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/81888379210?pwd=a1VGMGFsUjQ3VW4xbDF4bXFJazlqdz09 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: 818 8837 9210
Passcode: 791159
+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.

Cotati City Council Agenda April 18, 2023

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 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 may participate in the meeting at City Hall, 201 W. Sierra Ave, or via Zoom by pasting the following link into your web browser:
https://us02web.zoom.us/j/81888379210?pwd=a1VGMGFsUjQ3VW4xbDF4bXFJazl qdz09
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. STUDY SESSION
Cotati City Council Agenda April 18, 2023

1. BUDGET STUDY SESSION FOR SPECIAL REVENUES AND INTERNAL SERVICE FUNDS (FISCAL YEAR 2023/24)
Study session on Special Revenues and Internal Service Funds Planning for Fiscal Year 2023/24. No action will be taken.

2. BUDGET STUDY SESSION FOR ENTERPRISE (WATER, SEWER) FUNDS AND CAPITAL FUNDS FOR FISCAL YEAR 2023/24
Study session on Enterprise and Capital Funds for Budget Planning for Fiscal Year 2023/24. No action will be taken.

IV. 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.

V. 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 Train Station on or before April 13, 2023 6:00 pm.
/s/ Kevin Patterson, Deputy City Clerk
Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council
Subject: Budget Study Session for Special Revenues and Internal Service Funds (Fiscal Year 2023/24)
Date: April 18, 2023
Written by: Angela Courter, Director of Administrative Services Recommendation
Study session on Special Revenues and Internal Service Funds Planning for Fiscal Year 2023/24.

No action will be taken.

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 updated the attached draft budget of the Special Revenues and Internal Service Funds.

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

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 Council at the end of May.

3.1 Packet Pg. 4
Fiscal Impact
Special Revenue Funds
The Special Revenue Funds are a group of accounts established by a government for restricted use to ensure that certain revenue sources are used or earmarked only for their specific purpose.

Each department manages the special revenue funds that are primarily coordinated with that department’s purpose. The Administrative Services Department works with the Departments to estimate the revenues and account for proposed expenditures and use of fund balance for the purpose of the designated revenue sources.

For the proposed budgeted funds, as provided in the attached workbooks, there are no significant changes for inflows or outflows of resources. In total, close to $1,200,000 is estimated to transfer out of restricted special revenue funds to support capital projects for fiscal year 2022/23 and $700,000 is proposed to be transferred for capital projects in fiscal year 2023/24. Some of this special revenue funding facilitates the over $1.900,000 in grants funds that the City is proposing to receive for fiscal year 2023/24. More detail on the capital projects being funded will be presented within the Capital Project budget study session.

Included within the Special Revenues is the Grants Fund, as it now supports more than just capital projects and has been reclassified by our auditors as a Special Revenue Fund. Recently City staff were made aware of possible additional grant funds to be provided. These additions, which are not included within the proposed budgets include (1) continued County reimbursements to the City for a portion of the expenses related to our S.A.F.E. program and (2) potential Federal Funding for the Caltrans Hwy 116/W. Cotati Intersection improvements.

Additional information is forthcoming, and we hope to have revised numbers available for the final budget.

Internal Service Funds
These funds finance the goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis. Currently the City utilizes a Vehicle Replacement Fund and a Compensated Absences Fund for these purposes.

The proposed vehicle replacement fund has earmarked expenditures and correlated transfers in for the procurement of two Police SUV’s. Additionally, the Public Works department is working

3.1 Packet Pg. 5
to procure a replacement flatbed dump truck. Each vehicle would be evaluated for fuel efficiency and ability to procure vehicles that reduce GHG, including electric vehicles if available in that vehicle category and financially viable.

The Compensated Absences Fund is designed to maintain the government wide compensated absences liability by billing out proportionate usage and balance to the appropriate funds and departments. The City has worked hard to improve the fund balance and for fiscal year 2023/24 we have incorporated the expected use rates as well as increases for changes in Salaries and Benefits Schedules. However, these balances are estimates and could be significantly changed based on attrition through staffing turnover or retirements. These balances will continue to be monitored.

Summary
Overall, the budgets are in line with the current best estimates of City inflows and outflows.

Some special revenues are derived from development activity, and we have used a very conservative estimate of limited or no development for 2023/24. Other inflows of resources that are derived using sales tax or other tax measures are evaluated consistent with our independent tax forecasting experts or other experts in the field. Based on the best available data at this time, the proposed budget is conservative in both expenditure and revenue forecasts. All funds are also considered to be compliant with the proposed use of funds for their designated special purposes.

Attachments:
2023-24 Budget Study Presentation - Special Revenues and Internal Service Funds (PDF) Special Revenue And Internal Service Funds Descriptions (DOCX) Special Revenue Funds - Proposed Budget Workbooks (PDF) Internal Service Funds - Proposed Budget Workbooks (PDF)

3.1 Packet Pg. 6

SPECIAL REVENUES
& INTERNAL

SERVICE FUNDS
Fiscal Year 2023/24
City of Cotati
Session Date : April 18, 2023
1 3.1.a
Packet Pg. 7
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service Study Session Overview
Tentative Schedule
Budget Study
Special Revenues
Internal Service Funds
Packet Provided Schedules
Special Revenue Funds Workbook
 Landscape and Lighting Districts Detailed Workbooks
Internal Service Funds Workbooks
2 3.1.a
Packet Pg. 8
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service 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
•Special Revenues
•Internal Service Funds
•Enterprise Funds
•Capital Projects
•Transfers In and Outs
April 18, 2023
Budget Adoption
May 25, 2023

3.1.a
Packet Pg. 9
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service

SPECIAL REVENUES
Proposed Budget for FY 2023/24
4 3.1.a
Packet Pg. 10
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service What are Special Revenue
Funds?
5 ◦ Special Revenue Funds are a group of
accounts established by a government
for restricted use to ensure that certain
revenue sources are used or earmarked
only for their specific purpose.
◦ This Special Revenue Fund type may be
used to account for the proceeds of
specific revenue sources that are legally
restricted or restricted by City Council
policy for a specified purpose.

3.1.a
Packet Pg. 11
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service What are Cotati’s Special Revenue Funds COMMUNITY DEVELOPMENT • In-LieuInclusionary
Housing
• Bed Tax
• Linkage -
Affordable
Housing
• Special
Fund
PIUBLIC WORKS • Traffic
Mitigation
• Park In Lieu
• Comm. Dev.

Block Grants
• Gas Taxes
• MTC Street
• Community
Facilities Dist.
• RMRA
• Parks
Measure M

POLICE DEPARTMENT
•Public
Safety
•K9
Program

CITY MANAGER
•PEG Grant
•So.

Sonoma
Business
Park
•Excess
Bond
Proceeds
6 3.1.a
Packet Pg. 12
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service Special Revenue Highlights
All Special Revenue Funds revenues are considered consistent with prior years with the following notes:
Gas Tax & RMRA* - Revenues are subject to volatility in gas pricing. Traffic Mitigation Fund
 Reduced Current Year Due to Timing of Developments
 Balance from Rohnert Park Pushed For Timing of SOMA Project  2021/22 Balance is Primarily due to Kessing Ranch (SCIP Program**) Park In-Lieu
 Reduced Current Year Due to Timing of Developments
K-9 Program
 Purchase and Training of Scent Tracking Dog in 2023/24  Fully funded by Contributions from Measure S/General Fund. In-Lieu Inclusionary Housing/Linkage Affordable Housing  Expenditures to be designated with projects.
Bed Tax and Parks Measure M – Kotate Park Capital Project Disability Access and Education Revolving Fund***
 No currently proposed projects/training
7 Information Ref - * https://www.californiacityfinance.com/LSR2301.pdf ** https://cscda.org/infrastructure-finance-programs/
*** https://www.dgs.ca.gov/CCDA/Resources/CCDA-Resources-List/Disability-Access-and-Education-Revolving-Fund

3.1.a
Packet Pg. 13
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service Landscaping & Lighting Districts
Fund Balances
8 -$30
-$20
-$10
$0
$10
$20
$30
$40
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
EST Actuals
2023-2024
Proposed
Thousands
Fund: 240 - LLAD ZONE 1 - VALPARAISO VISTA Fund: 241 - LLAD ZONE 2 - QUAIL HOLLOW Fund: 242 - LLAD ZONE 3 - SOMMERS Fund: 243 - LLAD ZONE 4 - MACKLIN I Fund: 244 - LLAD ZONE 5 - SIERRA MEADOWS Fund: 245 - LLAD ZONE 6 - OAK KNOLL Fund: 246 - LLAD ZONE 7 - GARDEN GATE Fund: 247 - LLAD ZONE 8 - PARK MEADOWS Fund: 248 - LLAD ZONE 9 - SANTERO WAY Fund: 249 - LLAD ZONE 10 - ALTMAN ACRES

3.1.a
Packet Pg. 14
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service 9 $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
2019-2020
Actual
2020-2021
Actual
2021-2022
Actual
2022-2023
Adopted
2022-2023
EST Actuals
2023-2024
Proposed

MILLIONS
Special Revenues Funds Trends
Budgeted Revenues and Expenditures
Total Revenue: Total Expense: Ending Fund Balance:

3.1.a
Packet Pg. 15
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service

INTERNAL

SERVICE FUNDS
An internal service fund is
any fund that is used to
account for the financing
of goods or services
provided by one
department or agency to
other departments or
agencies of the
governmental unit, or to
other governmental units,
on a cost reimbursement
basis.

Currently the City utilizes a
Vehicle Replacement
Fund and a Compensated
Absences Fund for these
purposes.

3.1.a
Packet Pg. 16
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service Internal Service Funds
Budget Highlights
Maintains appropriate
reserve to meet
expenses and build
limited reserves for
future fund resiliency
Proposed schedule for
vehicle replacement
includes replacement of
aged equipment and
purchase new
equipment
Compensated
absences for Fiscal Year
22/23 proposed based
on meeting current
payout expectations
Compensated
Absences Expenditures
and Revenue are
allocated Based on
General FTE of Liability

3.1.a
Packet Pg. 17
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service Vehicle
Replacement
Continued Investment of $361K includes
• Replacement of :
• Two Police Interceptor SUV’s
• Evaluating fuel efficient/EV
• Pending Public Works Flatbed Dump Truck
Replacement
• New Equipment- Various as needed
• Repairs & Maintenance of Existing Fleet

3.1.a
Packet Pg. 18
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service Compensated Absences Fund
Designed to maintain the
government wide
compensated absences
liability by billing out
proportionate usage and
balance to the appropriate
funds and departments.

Balances are increased to
address estimated changes
in Salaries and Benefits
Schedules

3.1.a
Packet Pg. 19
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service 14 3.1.a
Packet Pg. 20
Attachment: 2023-24 Budget Study Presentation - Special Revenues and Internal Service *Major Funds

SPECIAL REVENUE FUNDS
What are Special Revenue Funds?
Special Revenue Funds are a group of accounts established by a government for restricted use to ensure that certain revenue sources are used or earmarked only for their specific purpose. This Special Revenue Fund type may be used to account for the proceeds of specific revenue sources that are legally restricted or restricted by City Council policy for a specified purpose. *The Inclusionary Housing Fund is a special revenue fund used to account for in lieu impact fees restricted in use to inclusionary housing purposes.
*The Low Income Housing Fund is a fund which was established to conduct the dissolution operations related to low-income housing assets and activities of the former Redevelopment Agency.

Grants Fund is used to account for the construction of projects that utilize federal, state, regional, and local grants funds other than CDBG. City staff applies for and receives competitive funding grants for various City projects that meet specific criteria.

Gas Taxes Fund accounts for funds received from the City of Cotati's share of the Highway Users Tax collected by the State from gasoline sales. The Highway Users Tax is also known as the "Motor Vehicle Fuel Tax" and "Gasoline Excise Tax." Proceeds are restricted to the operation and maintenance of city streets.

Bed Tax is a building permit fee which is required to be used for the acquisition, improvement, expansion, and maintenance of public parks, playgrounds, open spaces, recreation facilities, and community facilities.

The Park In-Lieu Fee Fund accounts for funds received from development and used for park development and improvements as specified in the fee program.

MTC Street Fund is utilized for revenues received for transportation and street programs and funded by the Metropolitan Transportation Commission (MTC) or the Sonoma County Transportation Authority (SCTA). The MTC is the transportation planning, financing, and coordinating agency for the nine-county San Francisco Bay Area. In November of 2004, Sonoma County passed the Traffic Relief Act (Measure M) which provides 0.25% sales tax that is used to maintain local streets, accelerate the widening of Highway 101, restore, and enhance transit services, support the development of passenger rail service, and build safe bicycle and pedestrian routes. The Sonoma County Transportation Authority (SCTA) administers sales tax receipts and distributions of the Sonoma County Measure M revenues. In 2020, voters in Sonoma County approved a measure to extend Measure M sales tax funding for an additional 20 years, known as “Go Sonoma”.

Expenditure Plan (PDF)
Traffic Mitigation Fund accounts for funds received from development and used for street improvements as specified in the fee program.

Road Maintenance Rehabilitation Account (RMRA) Fund is used to account for funding received from the State related to Senate Bill 1 - The Road Repair and Accountability Act of 2017. This fuel tax, which began on November 1, 2017, is to be used to fund local streets and road maintenance and rehabilitation projects including streets, traffic signals, and drainage improvements.

Landscape and Lighting Funds accounts for funds received through parcel tax assessments that are used for the purpose of financing the maintenance costs and improvement expenses of each district's landscaping and lighting zones.

3.1.b
Packet Pg. 21
Attachment: Special Revenue And Internal Service Funds Descriptions (Budget Study Session Special Revenue and Internal Service Funds FY *Major Funds
Public Safety Fund accounts for the Citizens Option for Public Safety (COPS) program and other Public Safety related grants. The COPS program provides funding to local agencies for the purpose of public safety. The funds are to supplement and not supplant existing funding for front line services.

K-9 Program accounts for funds received from private donations that are utilized for the Police Department K-9 program which provides for police officers safety, narcotics enforcement, and community relations.

Affordable Housing-Linkage accounts for a fee charged to developers, which is then spent on affordable housing preservation or production.

PEG Grant Fund accounts for Public Education and Government access (PEG) grant funding special funds that are received by the City to support public, educational, and government transparency by broadcasting public meetings.

Community Facilities District Fund accounts for financing district that provides for funding specific facilities and services related to growth and development.

INTERNAL SERVICE FUNDS
What is an Internal Service Fund?
According to the Government Finance Officers Association (GFOA), an internal service fund is any fund that is used to account for the financing of goods or services provided by one department or agency, to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis. Currently, the City utilizes two such funds for these purposes. The Vehicle Replacement Fund (501) and the Compensated Absences Fund (502).

The Vehicle Replacement Fund accounts for vehicle replacement costs provided to other departments or other agencies of the government on a cost reimbursement basis.

The Compensated Absences Fund accounts for compensated absence costs provided to other departments or other agencies of the government on a cost reimbursement basis.

3.1.b
Packet Pg. 22
Attachment: Special Revenue And Internal Service Funds Descriptions (Budget Study Session Special Revenue and Internal Service Funds FY Parent Budget % %
Increase /
(Decrease)
OTS Grant Reimbursements 9,116 0 0 0.00 0 0.00POLICE OFFICERS OFFICER WELLNESS GRANT 0 0 15,000 0.00 0 0.00REV-WAYFINDING SIGNAGE PROG 0 0 0 0.00 0 0.00Revenue-Local Road Safety Plan 0 0 34,457 0.00 0 0.00Revenue-Local Hazard Mitigation Plan 14,205 0 0 0.00 20,000 0.00COUNTY - MOBILE RESPONSE GRANT 0 0 115,144 0.00 0 0.00FED-QUICK STRIKE GRANT REVENUE- ABAG 0 1,100,000 1,008,000 -0.08 -1,100,000 -1.00FED-QUICK STRIKE GRANT REVENUE- CRRSA 0 0 242,000 1.00 0 0 0.00FED-E. COTATI PAVING - OBAG 0 0 0 0.00 0 0.00FED-CA FEMA COVID-19 0 0 0 0.00 0 0.00FED-PARKS PROP 68 0 177,900 177,900 0.00 -177,900 -1.00FED - HWY 116 and W Sierra Intersection 0 0 0 0.00 0 0.00STATE-SB2 81,643 0 0 0.00 0 0.00STATE-BUDGET ACT OF 2020-COVID 0 0 0 0.00 0 0.00STATE-LEAP GRANT 65,000 0 0 0.00 0 0.00STATE-REAP GRANT 513 50,000 0 0.00 450,000 9.00STATE - SUNFLOWER PARK 0 0 0 0.00 530,000 1.00STATE - REDWOOD DRIVE & CYPRESS 0 0 0 0.00 956,000 1.00STATE - HWY 116 and W Sierra Intersection 0 0 0 0.00 0 1.00STATE - Sidewalk Gap Closure 0 0 0 0.00 0 1.00 170,478 1,327,900 1,592,501 0.24 -807,900 -0.61
INVESTMENT EARNINGS 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
OPER TRANS IN-GRANTS 0 0 0 0.00 0 0.00OPER TRANS IN-QUICK STRIKE PROJECT 0 1,790,000 1,628,703 0.00 -1,790,000 -1.00OPER TRANS IN-E. COTATI PAVING 0 0 0 0.00 0 0.00OPER TRANS IN.-WAYFINDING SIGN 0 0 0 0.00 0 0.00OPER TRANS IN - WAYFINDING SIG 0 0 0 0.00 0 0.00Operating Transfer In-Local Road Safety Plan 11,095 0 0 0.00 0 0.00OPER TRANS IN-LHMP 30,655 0 0 0.00 0 0.00OPER TRANS IN-STATE SB2 -22,833 0 15,000 0.00 0 0.00OPER TRANS IN - LEAP GRANT 9,129 25,000 25,000 0.00 -25,000 -1.00OPER TRANS IN - REAP GRANT 0 85,000 50,000 0.00 15,000 0.18OPER TRANS IN-FED-CA FEMA COVID-19 0 0 0 0.00 0 0.00OPER TRANS IN - PROP 68 74,446 2,210,000 2,371,960 0.07 -2,210,000 -1.00OPER TRANS IN - SUNFLOWER PARK 0 0 0 0.00 525,000 1.00OPER TRANS IN - REDWOOD DR. & CYPRESS 0 0 0 0.00 2,040,253 1.00OPER TRANS IN - HWY 116 & W Sierra Intersection 0 0 0 0.00 544,000 1.00OPER TRANS IN - Sidewalk Gap Closure 0 0 0 0.00 220,000 1.00 102,492 4,110,000 4,090,663 0.00 -680,747 -0.17272,970 5,437,900 5,683,164 0.00 -4,647,732 -86.43 201-00-67000-PWSUNF
201-00-67000-PWRDCY 0 0 0 2,040,253
201-00-67000-PWH116 0 0 0 544,000201-00-67000-PWSDWK 0 0 0 220,000 Total Revenue: 659,963 941,074 -82,063 5,426,717
201-00-67000-PROP68 8,261 9,423 161,960 0
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 384,778 202,232 0 3,429,253 0 0 0 525,000
201-00-67000-CDLEAP 00 0 0
201-00-67000-DR4482 0 67,860 0 0201-00-67000-CDREAP 0 0 0 100,000201-00-67000-54CMGL 0 614 0 0201-00-67000-69CDGL 0 29,755 0 0201-00-67000-52PWRV 00 0 0201-00-67000-53PWGL 0 67,476 0 0201-00-67000-51PWGL 317,329 0 0 0 201-00-67000-52CDGL 59,188 27,104 0 0
Category: 670 - TRANSFR IN & OTHR SOURCES
201-00-67000-000000 00 0 0
201-00-67000-39PWGL 00 0 0201-00-61100-PWSDWK 00 0
Total Category: 650 - INVESTMENT EARNINGS: 0 37 0 0
Total Category: 611 - INTERGOVERNMENTAL REV: 275,185 738,806 314,601 1,997,464 Category: 650 - INVESTMENT EARNINGS
201-00-65010-000000 0 37 0 0
201-00-61100-PWH116 00 0 0201-00-61100-PWH116 00 0 0
201-00-61200-PWSUNF 0 0 0 530,000
201-00-61200-PWRDCY 0 0 0 956,000201-00-61200-CDLEAP 00 0 0201-00-61200-CDREAP 0 0 0 500,000201-00-61200-69CD00 0 78,357 0 0201-00-61200-BA2020 0 93,011 0 0 0 201-00-61100-51PW00 236,696 438,304 0 0
201-00-61100-DR4482 0 62,587 0 0
201-00-60910-PDOWMH 00201-00-61100-39PWGL-A 0 0 242,000201-00-61100-PROP68 00 0 0 11,464
201-00-61100-39PWGL 0 0 -92,000 0
201-00-60920-53PWGL 0 0 34,457 0201-00-60920-54CMGL 0 55,588 0 0 Budget Comparison Report
Grants Fund Account Summary
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Increase /
(Decrease)
2023-2024
Proposed
Fund: 201 - GRANTS
Revenue
201-00-60910-OTSGNT 0 10,960 0 0
15,000 0
201-00-60920-52CDGL 38,489 0 0 0
0 115,144
Category: 611 - INTERGOVERNMENTAL REV
201-00-60905-MBLRSP 0

3.1.c
Packet Pg. 23
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special OPER TRANS OUT-GRNTS 0 0 34,457 0.00 0 0.00
0 0 34,457 0.00 0 0.00
STATE - SB2 58,810 0 15,000 0.00 70,168 0.00STATE-BUDGET ACT OF 2020-COVID 0 0 0 0.00 0 0.00STATE - HOUSING ELEMENT LEAP GRANT 74,129 25,000 25,000 0.00 -25,000 -100.00STATE - HOUSING ELEMENT REAP GRANT 513 135,000 50,000 0.63 -135,000 -100.00 133,453 160,000 90,000 0.63 -89,832 -0.56
FED-CA FEMA COVID-19 0 0 0 0.00 0 0.00COUNTY - MOBILE RESPONSE GRANT 0 0 115,144 100.00 0 0.00STATE-OFFICE OF TRAFFIC SAFETY 9,116 0 0 0.00 0 0.00PUBLIC SAFETY GRANTS 0 0 15,000 100.00 0 0.00 9,116 0 130,144 100.00 0 0.00
GRANT PROJECTS 0 0 0 0.00 200,000 0.00FED-QUICK STRIKE PROJECT 0 2,890,000 2,878,703 0.00 -2,890,000 -100.00 E. COTATI AVE PAVING 0 0 0 0.00 0 0.00WAYFINDING SIGNAGE PROGRAM 0 0 0 0.00 0 0.00KOTATE PARK EQUIP IMPROVEMENT 74,446 2,387,900 2,549,860 0.00 -2,387,900 -79.06LOCAL ROAD SAFETY PLAN (LRSP) 11,095 0 0 0.00 0 0.00LOCAL HAZARD MITIGATION PLAN (LHMP) 44,860 0 0 0.00 0 0.00SUNFLOWER PARK 0 0 0 0.00 1,055,000 0.00REDWOOD DRIVE & CYPRESS REPAVING 0 0 0 0.00 2,996,253 0.00HWY 116 & WEST COTATI INTERSECTION 0 0 0 0.00 544,000 0.00Sidewalk Gap Closure 0 0 0 0.00 220,000 0.00 130,401 5,277,900 5,428,563 0.00 -482,647 0.00272,970 5,437,900 5,683,164 0.00 -4,647,732 0.00 0 0 0 0.00 0 0.000 0 0 0.00 0 0.00
Total Fund: 201 - GRANTS: -468,137 468,120 -209,484 0
201-00-91300-PWSUNF 0 0 0 1,055,000
201-00-91300-PWRDCY 0 0 0 2,996,253201-00-91300-PWH116 0 0 0 544,000201-00-91300-PWSDWK 00 0 Total Expense: 1,128,100 472,954 127,421 5,426,717
201-00-91300-54CMGL 0 56,201 0 0
Total Category: 911 - CAPITAL PROJECT: 1,098,267 160,205 0 4,815,253 220,000
201-00-91100-PROP68 8,261 9,423 161,960 0
201-00-91300-53PWGL 0 67,476 0 0
201-00-91100-51PWGL 992,329 0 0 0
201-00-91100-52CDGL 97,677 27,104 0 0
Category: 911 - CAPITAL PROJECT
201-00-91100-000000 00 0 0201-00-91100-39PWGL 00 0 0201-00-81300-PDOWMH 0 0 15,000 0 Total Category: 813 - PUB SAFETY-OTHER EXPENSE: 0 141,382 112,421 11,464 201-00-81200-OTSGNT 0 10,935 0 0
Total Category: 812 - COMM. DEV.-OTHER EXPENSE: 29,833 29,833 100,000 600,000 Category: 813 - PUB SAFETY-OTHER EXPENSE
201-00-81200-DR4482 0 130,447 0 0
201-00-81200-MBLRSP 0 0 97,421 11,464201-00-81200-CDLEAP 00 0 0201-00-81200-CDREAP 0 0 85,000 600,000 Category: 812 - COMM. DEV.-OTHER EXPENSE
201-00-81200-69CDGL 29,833 78,357 15,000 0201-00-81200-BA2020 0 93,011 0 0 Total Category: 810 - TRANS OUT & OTHER USES: 0 0 0 0
Expense
Department: 00 - UNDESIGNATED
Category: 810 - TRANS OUT & OTHER USES
201-00-81000-000000 00 0 0
Ending Fund Balance: -468,120 0 0 0

3.1.c
Packet Pg. 24
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
INVESTMENT EARNINGS 56 300 300 0.00 0 0.00
56 300 300 0.00 0 0.00
SPECIAL FUND - 2103 GAS TAX 58,797 78,400 67,175 -14.32 -8,450 -10.78 SPECIAL FUND - 2105 GAS TAX 41,285 46,600 44,100 -5.36 -1,020 -2.19 SPECIAL FUND - 2106 GAS TAX 31,064 33,200 32,700 -1.51 -410 -1.23 SPECIAL FUND - 2107 GAS TAX 49,373 58,700 55,000 -0.06 -700 -1.19 SPECIAL FUND - 2107.5 GAS TAX 2,000 2,000 2,000 0.00 0 0.00 182,518 218,900 200,975 0.00 -10,580 0.00
182,575 219,200 201,275 0.00 -10,580 0.00
OPER TRANS OUT-GAS TX 171,151 135,000 200,000 0.00 75,000 55.56 171,151 135,000 200,000 0.00 75,000 55.56
CONTRIBUTIONS 12,980 5,200 5,240 0.77 400 0.08
12,980 5,200 5,240 0.77 400 -13.46
184,131 140,200 205,240 0.77 74,300 -13.46
-1,556 79,000 -3,965 0.77 -84,880 -13.46
14,586 89,262 10,621 -0.88 -75,621 -0.85
Fund: 203 - GAS TAX
Revenue
Category: 609 - OTHER REVENUE
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Budget Comparison Report
Special Revenues Account Summary
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
203-00-68602-000000 54,604 50,258 -11,224 69,950
203-00-68604-000000 40,395 38,378 -2,500 45,580
Total Category: 650 - INVESTMENT EARNINGS: 1,031 325 0 300 Category: 680 - SPECIAL REVENUES
Category: 650 - INVESTMENT EARNINGS
203-00-65010-000000 1,031 325 0 300
203-00-68608-000000 2,000 2,000 0 2,000
Total Category: 680 - SPECIAL REVENUES: 177,781 171,276 -14,224 208,320 203-00-68606-000000 29,774 28,708 -500 32,790
203-00-68607-000000 51,007 51,932 -3,700 58,000
200,000
Total Category: 810 - TRANS OUT & OTHER USES: 211,088 163,819 0 200,000 Expense
Department: 00 - UNDESIGNATED
Category: 810 - TRANS OUT & OTHER USES
203-00-81000-000000 211,088 163,819 0
Total Revenue: 187,715 171,601 -14,224 208,620
Total Expense: 215,877 168,701 40 205,600
Total Fund: 203 - GAS TAX: -28,162 2,900 -14,264 3,020
Total Category: 811 - MISCELLANEOUS EXPENSE: 4,789 4,882 40 5,600 Category: 811 - MISCELLANEOUS EXPENSE
203-00-81150-000000 4,789 4,882 40 5,600
Ending Fund Balance: 13,243 16,142 -78,641 13,641

3.1.c
Packet Pg. 25
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
SALES TAX-MEASURE M 78,778 79,700 80,700 1.25 -3,200 -24.72 78,778 79,700 80,700 1.25 -19,700 -24.72
INVESTMENT EARNINGS 45 0 70 0.00 0 0.00
45 0 70 0.00 0 0.00
78,823 79,700 80,770 0.00 -19,700 0.00
OPER TRANS OUT-TRANS DEV 80,000 0 100,000 0.00 75,000 1.00 80,000 0 100,000 0.00 75,000 1.00
80,000 0 100,000 0.00 75,000 1.00
-1,177 79,700 -19,230 0.00 -78,200 0.00
22,074 89,262 2,844 -0.97 -84,918 -0.95
INVESTMENT EARNINGS 630 0 1,000 0.00 0 0.00
630 0 1,000 0.00 0 0.00
SPECIAL FND-TRAFFIC MITIGATION 357,351 54,000 0 0.00 0 0.00 357,351 54,000 0 0.00 0 0.00
357,980 54,000 1,000 0.00 0 0.00
OPER TRANS OUT-TRFFC MTGN 180,345 434,800 434,800 0.00 -234,800 -0.54 180,345 434,800 434,800 0.00 -234,800 -0.54
186,598 434,800 434,800 0.00 -234,800 -0.54
171,382 -380,800 -433,800 0.00 234,800 -0.62
594,864 175,502 161,064 -0.08 -160,438 -0.91
Category: 650 - INVESTMENT EARNINGS
204-00-65010-000000 681 129 70 0
204-00-60308-000000 62,862 70,455 1,000 76,500
Total Category: 603 - SALES TAX: 62,862 70,455 1,000 76,500 Fund: 204 - MTC STREET
Revenue
Department: 00 - UNDESIGNATED
Category: 603 - SALES TAX
Department: 00 - UNDESIGNATED
Category: 810 - TRANS OUT & OTHER USES
204-00-81000-000000 104,970 65,000 100,000
Total Revenue: 63,543 70,584 1,070 76,500
Expense
Total Category: 650 - INVESTMENT EARNINGS: 681 129 70 0 Fund: 205 - TRAFFIC MITIGATION
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Fund: 204 - MTC STREET: -41,427 5,584 -98,930 1,500 23,251 -86,418 4,344
Total Expense: 104,970 65,000 100,000 75,000
75,000
Total Category: 810 - TRANS OUT & OTHER USES: 104,970 65,000 100,000 75,000 Total Category: 680 - SPECIAL REVENUES: 7,097 55,221 -54,000 54,000 Category: 680 - SPECIAL REVENUES
205-00-68610-000000 7,097 55,221 -54,000 54,000
205-00-65010-000000 7,843 2,871 1,000 0
Total Category: 650 - INVESTMENT EARNINGS: 7,843 2,871 1,000 0 Total Category: 810 - TRANS OUT & OTHER USES: 19,052 142,581 0 200,000 Category: 810 - TRANS OUT & OTHER USES
205-00-81000-000000 19,052 142,581 0 200,000
Total Revenue: 14,939 58,092 -53,000 54,000
Expense
Total Expense: 19,052 142,581 0 200,000
Total Fund: 205 - TRAFFIC MITIGATION: -4,112 -84,489 1,000 -146,000 Ending Fund Balance: 507,972 423,482 -14,438 15,064
Ending Fund Balance: 17,667

3.1.c
Packet Pg. 26
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
INVESTMENT EARNINGS 267 0 150 0.00 0 0.00
267 0 150 0.00 0 0.00
SPECIAL FUND - PARK IN-LIEU 27,475 26,000 0 -100.00 4,000 15.38 27,475 26,000 0 -100.00 4,000 15.38
27,742 26,000 150 -100.00 4,000 15.38
INVESTMENT EXPENSE - FMV 907 0 0 0.00 0 0.00
907 0 0 0.00 0 0.00
OPER TRANS OUT-PARK IN LIEU 31,584 145,000 80,000 -0.45 -55,000 -37.93 31,584 145,000 80,000 -0.45 -55,000 -37.93
32,491 145,000 80,000 -0.45 -55,000 -37.93
-4,749 -119,000 -79,850 -0.33 114,000 -0.96
86,288 2,036 6,438 2.16 -598 -0.29
FRANCHISE-PEG 19,882 20,000 19,900 0.00 -50 0.00
19,882 20,000 19,900 0.00 -50 0.00
INVESTMENT EARNINGS 48 0 50 0.00 0 0.00
48 0 50 0.00 0 0.00
19,930 20,000 19,950 0.00 -50 0.00
ALLOCATED-TECH & DATA MGMT 0 16,000 16,000 0.00 0 0.00
0 16,000 16,000 0.00 0 0.00
DUES & SUBSCRIPTIONS 12,553 0 0 0.00 0 0.00
LICENSING-SOFTWARE 0 0 0 0.00 0 0.00
SMALL TOOLS & EQUIP. 0 4,000 4,000 0.00 0 0.00
12,553 4,000 4,000 0.00 0 0.00
INVESTMENT EXPENSE - FMV 233 0 0 0.00 0 0.00
233 0 0 0.00 0 0.00
12,787 20,000 20,000 0.00 0 0.00
7,144 0 -50 0.00 -50 1.00
27,197 20,053 27,147 0.35 7,044 0.35
206-00-65010-000000 2,451 368 150 0
Total Category: 650 - INVESTMENT EARNINGS: 2,451 368 150 0 Fund: 206 - PARK IN-LIEU
Revenue
Category: 650 - INVESTMENT EARNINGS
Category: 808 - DEBT SERVICE
206-00-80822-999999 0 0 0
Total Revenue: 22,030 73,287 -25,850 15,000
Expense
Total Category: 680 - SPECIAL REVENUES: 19,580 72,919 -26,000 15,000 Category: 680 - SPECIAL REVENUES
206-00-68610-000000 19,580 72,919 -26,000 15,000
Total Category: 810 - TRANS OUT & OTHER USES: 181,830 0 -65,000 20,000 Category: 810 - TRANS OUT & OTHER USES
206-00-81000-000000 181,830 0 -65,000 20,000
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
208-00-60645-000000 19,877 19,177 0 19,950
Total Category: 606 - LICENSE & FRANCHISE: 19,877 19,177 0 19,950 Fund: 208 - PEG FEES
Revenue
Category: 606 - LICENSE & FRANCHISE
Total Expense: 181,830 0 -65,000 20,000
Total Fund: 206 - PARK IN-LIEU: -159,800 73,287 39,150 -5,000 Ending Fund Balance: 17,750 91,037 4,402 1,438
Total Revenue: 20,021 19,263 50 19,950
Expense
Total Category: 650 - INVESTMENT EARNINGS: 144 86 50 0
Category: 650 - INVESTMENT EARNINGS
208-00-65010-000000 144 86 50 0
Category: 806 - OTHER EXPENSES
208-00-80611-000000 12,553 12,553 0 0
16,000
Total Category: 801 - CONTRACT SERVICES: 2,415 1,333 0 16,000 Category: 801 - CONTRACT SERVICES
208-00-80186-1ALLOC 2,415 1,333 0
208-00-80822-999999 0 0 0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Total Category: 806 - OTHER EXPENSES: 13,218 12,553 0 4,000 Category: 808 - DEBT SERVICE
208-00-80626-000000 0 0 0 0
208-00-80645-000000 665 0 0 4,000
Total Expense: 15,633 13,887 0 20,000
Total Fund: 208 - PEG FEES: 4,389 5,377 50 -50
Ending Fund Balance: 14,677 20,053 7,094 27,097

3.1.c
Packet Pg. 27
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
PSAF PROP 172 75,848 64,000 72,000 12.50 0 0.00
75,848 64,000 72,000 12.50 0 0.00
STATE GRANT-SLESA 123,539 100,000 100,000 0.00 0 0.00
123,539 100,000 100,000 0.00 0 0.00
INVESTMENT EARNINGS 128 0 120 0.00 0 0.00
128 0 120 0.00 0 0.00
199,514 164,000 172,120 0.00 0 0.00
INVESTMENT EXPENSE - FMV 218 0 0 0.00 0 0.00
218 0 0 0.00 0 0.00
OPER TRANS OUT-PBLC SFTY 164,000 179,000 215,000 0.20 -9,000 -0.05 164,000 179,000 215,000 0.20 -9,000 -0.05
164,218 179,000 215,000 0.20 -9,000 -0.05
35,296 -15,000 -42,880 1.86 9,000 -0.60
50,602 307 7,722 24.15 1,415 4.61
Fund: 211 - PUBLIC SAFETY
Revenue
Category: 608 - REVENUE - OTHER AGENCIES
Total Category: 611 - INTERGOVERNMENTAL REV: 115,492 107,807 0 100,000 Category: 650 - INVESTMENT EARNINGS
Category: 611 - INTERGOVERNMENTAL REV
211-00-61200-000000 115,492 107,807 0 100,000
211-00-60802-000000 60,057 62,866 8,000 64,000
Total Category: 608 - REVENUE - OTHER AGENCIES: 60,057 62,866 8,000 64,000 Category: 808 - DEBT SERVICE
211-00-80822-999999 0 0 0 0
Expense
Total Revenue: 175,995 171,159 8,120 164,000
211-00-65010-000000 447 485 120 0
Total Category: 650 - INVESTMENT EARNINGS: 447 485 120 0 Total Expense: 160,000 190,000 36,000 170,000
211-00-81000-000000 160,000 190,000 36,000 170,000
Total Category: 810 - TRANS OUT & OTHER USES: 160,000 190,000 36,000 170,000 Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 810 - TRANS OUT & OTHER USES
Total Fund: 211 - PUBLIC SAFETY: 15,995 -18,841 -27,880 -6,000 Ending Fund Balance: 34,148 15,306 7,415 1,722

3.1.c
Packet Pg. 28
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
INVESTMENT EARNINGS 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
CONTRIBUTIONS 72 0 550 0.00 0 0.00
72 0 550 0.00 0 0.00
OPER TRANS IN-K9 7,422 13,840 12,300 -0.11 16,500 1.19
7,422 13,840 12,300 -0.11 16,500 1.19
7,494 13,840 12,850 -0.07 16,500 1.19
MATERIALS & SUPPLIES 767 840 850 0.01 0 0.00
767 840 850 0.01 0 0.00
SVCS-OTHER CONTRACT 897 1,500 5,000 2.33 13,500 900.00
897 1,500 5,000 2.33 13,500 900.00
MEETING & TRAINING 4,650 5,000 5,000 0.00 2,000 40.00
SMALL TOOLS & EQUIP. 0 5,000 500 -0.90 -2,500 -50.00
TRAVEL, MEALS, LODGING 0 1,500 1,500 0.00 3,500 233.33
4,650 11,500 7,000 0.00 3,000 233.33
6,314 13,840 12,850 0.00 16,500 233.33
1,180 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
212-00-65010-000000 50 0 0 0
Total Category: 650 - INVESTMENT EARNINGS: 50 0 0 0
Fund: 212 - K-9 PROGRAM
Revenue
Category: 650 - INVESTMENT EARNINGS
212-00-67000-000000 0 4,612 -1,540 30,340
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 0 4,612 -1,540 30,340 Total Category: 660 - CONTRIBUTIONS: 1,437 238 550 0
Category: 670 - TRANSFR IN & OTHR SOURCES
Category: 660 - CONTRIBUTIONS
212-00-66010-000000 1,437 238 550 0
840
Total Category: 800 - MATERIAL & SUPPLY: 556 868 10 840 Expense
Category: 800 - MATERIAL & SUPPLY
212-00-80000-000000 556 868 10
Total Revenue: 1,487 4,851 -990 30,340
212-00-80628-000000 4,230 4,500 0 7,000
212-00-80645-000000 0 0 -4,500 2,500
Total Category: 801 - CONTRACT SERVICES: 613 663 3,500 15,000 Category: 806 - OTHER EXPENSES
Category: 801 - CONTRACT SERVICES
212-00-80188-000000 613 663 3,500 15,000
Total Fund: 212 - K-9 PROGRAM: -3,912 -1,180 520 0
Ending Fund Balance: 0 -1,180 0
Total Expense: 5,399 6,031 0 30,340
212-00-80652-000000 0 0 0 5,000
Total Category: 806 - OTHER EXPENSES: 4,230 4,500 -4,500 14,500 0 3.1.c
Packet Pg. 29
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
INTERFUND LOAN PMTS RECEIVED 0 67,499 67,499 0.00 0 0.00 0 67,499 67,499 0.00 0 0.00
INVESTMENT EARNINGS 5,708 0 10,000 1.00 15,000 1.00
INT. REV-INTRFND LOAN 25,517 0 23,125 1.00 23,069 1.00
31,225 0 33,125 0.00 38,069 1.00
SPECIAL FUND - IN-LIEU HOUSING 0 0 0 0.00 0 0.00
PUBLIC BENEFIT MONITORING 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
31,225 67,499 100,624 0.00 38,069 0.56
SVCS-LEGAL 6,075 0 0 0.00 0 0.00
6,075 0 0 0.00 0 0.00
INVESTMENT EXPENSE - FMV 22,619 0 0 0.00 0 0.00
22,619 0 0 0.00 0 0.00
HOUSING-SUBSIDY COSTS 250,000 0 0 0.00 0 0.00
250,000 0 0 0.00 0 0.00
JAMIE/RYAN LN HOUSING 8,878 0 0 0.00 0 0.00
8,878 0 0 0.00 0 0.00
287,572 0 0 0.00 0 0.00
-256,347 67,499 100,624 0.00 0 0.00
2,948,863 3,132,807 3,049,487 -0.03 -15,821 -0.01
216-00-60000-000000 0 0 0 67,499
Total Category: 000 - UNDESIGNATED: 0 0 0 67,499
Fund: 216 - IN-LIEU INCLUSIONARY HOUSING
Revenue
Category: 000 - UNDESIGNATED
Ending Fund Balance: 3,174,493 3,205,210 -83,320 3,116,986 Category: 680 - SPECIAL REVENUES
216-00-68610-000000 15,904 0 0 0
216-00-65100-000000 33,677 50,878 23,125 23,069
Total Category: 650 - INVESTMENT EARNINGS: 67,137 69,389 28,125 38,069 Category: 650 - INVESTMENT EARNINGS
216-00-65010-000000 33,459 18,510 10,000 15,000
Expense
Category: 802 - LEGAL
216-00-80285-000000 0 11,463 0
Total Revenue: 83,041 69,389 28,125 105,568
216-00-68650-000000 0 0 0 0
Total Category: 680 - SPECIAL REVENUES: 15,904 0 0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 840 - SPECIAL FUNDS
Category: 808 - DEBT SERVICE
216-00-80822-999999 0 0 0 0
0 Total Category: 802 - LEGAL: 0 11,463 0 0
Total Category: 911 - CAPITAL PROJECT: 62,204 27,208 0 0 Category: 911 - CAPITAL PROJECT
216-00-92210-25PWGL 62,204 27,208 0 0
216-00-84012-000000 0 0 0 0
Total Category: 840 - SPECIAL FUNDS: 0 0 0 0
Total Expense: 62,204 38,671 0 0
Total Fund: 216 - IN-LIEU INCLUSIONARY HOUSING: 20,836 30,718 28,125 67,499

3.1.c
Packet Pg. 30
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
SVCS-OTHER CONTRACT 104,202 89,000 41,419 -0.53 39,000 0.44 104,202 89,000 41,419 -0.53 39,000 0.44
INVESTMENT EXPENSE - FMV 1,783 0 0 0.00 0 0.00
1,783 0 0 0.00 0 0.00
ECONOMIC DEVELOPMENT 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
105,985 89,000 41,419 0.00 39,000 0.44
-105,985 -89,000 -41,419 0.00 -39,000 0.44
169,419 0 128,000 1.00 0 0.00
219-00-80188-000000 242,139 33,006 -47,581 128,000
Total Category: 801 - CONTRACT SERVICES: 242,139 33,006 -47,581 128,000 Fund: 219 - EXCESS BOND PROCEEDS
Expense
Category: 801 - CONTRACT SERVICES
Total Category: 811 - MISCELLANEOUS EXPENSE: 0 0 0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 811 - MISCELLANEOUS EXPENSE
Category: 808 - DEBT SERVICE
219-00-80822-999999 0 0 0 0
Total Fund: 219 - EXCESS BOND PROCEEDS: -242,139 -33,006 0 -128,000 Ending Fund Balance: 308,410 275,404 128,000 0
Total Expense: 242,139 33,006 0 128,000
219-00-81180-000000 0 0 0 0

3.1.c
Packet Pg. 31
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
PROP TAX - OTHER 28,498 10,400 36,780 253.65 27,400 2.63 28,498 10,400 36,780 253.65 27,400 2.63
INVESTMENT EARNINGS 13 0 0 0.00 0 0.00
13 0 0 0.00 0 0.00
28,511 10,400 36,780 0.00 -10,400 -1.00
CNTRCT SVCS-PROFESSIONAL SVCS 6,137 0 3,000 0.00 0 0.00 CNTRCT SVCS-GENERAL 0 10,078 0 -100.00 -5,078 -50.39
6,137 10,078 3,000 -100.00 -5,078 -50.39
SVCS-LEGAL 0 0 700 0.00 0 0.00
0 0 700 0.00 0 0.00
ADMIN FEE-COMM. FAC. DIST. 245 0 500 0.00 500 100.00
245 0 500 0.00 500 100.00
INVESTMENT EXPENSE - FMV 191 0 0 0.00 0 0.00
191 0 0 0.00 0 0.00
OPER TRANS OUT-COMM FAC DIST 0 322 50,000 0.00 31,678 98.38 0 322 50,000 0.00 31,678 98.38
6,574 10,400 54,200 0.00 27,100 -100.00
21,937 0 -17,420 0.00 300 1.00
18,615 0 1,195 1.00 1,495 0.00
220-00-60118-000000 0 707 26,380 37,800
Total Category: 601 - PROPERTY TAX: 0 707 26,380 37,800 Fund: 220 - COMMUNITY FACILITIES DISTRICT
Revenue
Category: 601 - PROPERTY TAX
Total Revenue: 0 1,415 26,380 37,800
Expense
Total Category: 650 - INVESTMENT EARNINGS: 0 707 0 0
Category: 650 - INVESTMENT EARNINGS
220-00-65010-000000 0 707 0 0
Total Category: 801 - CONTRACT SERVICES: 2,045 2,679 -7,078 5,000 Category: 802 - LEGAL
0 220-00-80188-000000 0 0 -10,078 5,000
Category: 801 - CONTRACT SERVICES
220-00-80185-000000 2,045 2,679 3,000
Total Category: 807 - FISCAL FEES: 0 12 0 500
Category: 808 - DEBT SERVICE
Category: 807 - FISCAL FEES
220-00-80710-000000 0 12 0 500
220-00-80285-000000 0 0 700 0
Total Category: 802 - LEGAL: 0 0 700 0
Total Category: 810 - TRANS OUT & OTHER USES: 0 0 0 32,000 Category: 810 - TRANS OUT & OTHER USES
220-00-81000-000000 0 0 0 32,000
220-00-80822-999999 0 0 0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Total Expense: 2,045 2,691 -6,378 37,500
Total Fund: 220 - COMMUNITY FACILITIES DISTRICT: -2,045 -1,277 32,758 300 Ending Fund Balance: -2,045 -3,322 1,195 1,495

3.1.c
Packet Pg. 32
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
ROAD REHAB ACT 2017 149,592 135,000 155,000 0.15 22,500 0.17 149,592 135,000 155,000 0.15 22,500 0.17
INVESTMENT EARNINGS 40 0 100 0.00 0 0.00
40 0 100 0.00 0 0.00
149,632 135,000 155,100 0.00 22,500 0.17
INVESTMENT EXPENSE - FMV 146 0 0 0.00 0 0.00
146 0 0 0.00 0 0.00
OPER TRANS OUT-RMRA 135,000 135,000 182,000 0.35 23,193 0.17 135,000 135,000 182,000 0.35 23,193 0.17
135,146 135,000 182,000 0.35 23,193 0.17
14,486 0 -26,900 1.00 -693 1.00
27,593 13,108 693 -0.95 -13,108 1.00
221-00-60920-2017RH 138,075 138,885 20,000 157,500
Total Category: 609 - OTHER REVENUE: 138,075 138,885 20,000 157,500 Fund: 221 - Road Maintenance Rehabilitation Administration Revenue
Category: 609 - OTHER REVENUE
Category: 808 - DEBT SERVICE
221-00-80822-999999 0 0 0
Total Revenue: 138,624 139,093 100 157,500
Expense
Total Category: 650 - INVESTMENT EARNINGS: 550 208 100 0 Category: 650 - INVESTMENT EARNINGS
221-00-65010-000000 550 208 100 0
Total Category: 810 - TRANS OUT & OTHER USES: 127,701 150,001 47,000 158,193 Category: 810 - TRANS OUT & OTHER USES
221-00-81000-000000 127,701 150,001 47,000 158,193
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
Total Expense: 127,701 150,001 47,000 158,193
Total Fund: 221 - Road Maintenance Rehabilitation Administration: 10,923 -10,907 -26,900 -693 Ending Fund Balance: 24,015 13,107 -12,415 0

3.1.c
Packet Pg. 33
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
INVESTMENT EARNINGS 84 0 100 0.00 0 0.00
84 0 100 0.00 0 0.00
BED TAX - PARKS 3.32 2,000 4,000 400 -90.00 0 0.00
2,000 4,000 400 -90.00 0 0.00
2,084 4,000 500 -90.00 0 0.00
INVESTMENT EXPENSE - FMV 336 0 0 0.00 0 0.00
336 0 0 0.00 0 0.00
OPER TRANS OUT-BED TAX 2,000 40,000 30,000 -0.25 -40,000 -1.00 2,000 40,000 30,000 -0.25 -40,000 -1.00
2,336 40,000 30,000 -0.25 -40,000 -1.00
-252 -36,000 -29,500 0.10 40,000 -1.11
31,975 227 2,475 9.90 6,248 27.53
HOUSING LINKAGE FEE 110,410 0 0 0.00 0 0.00
110,410 0 0 0.00 0 0.00
INVESTMENT EARNINGS 324 0 350 0.00 0 0.00
324 0 350 0.00 0 0.00
110,734 0 350 0.00 0 0.00
MATERIALS & SUPPLIES 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
INVESTMENT EXPENSE - FMV 2,172 0 0 0.00 0 0.00
2,172 0 0 0.00 0 0.00
2,172 0 0 0.00 0 0.00
108,561 0 350 0.00 0 0.00
206,664 227 207,014 910.96 206,787 910.96
222-00-65010-000000 175 163 100 0
Total Category: 650 - INVESTMENT EARNINGS: 175 163 100 0 Fund: 222 - BED TAX
Revenue
Category: 650 - INVESTMENT EARNINGS
Category: 808 - DEBT SERVICE
222-00-80822-999999 0 0 0
Total Revenue: 2,775 18,863 -3,500 4,000
Expense
Total Category: 680 - SPECIAL REVENUES: 2,600 18,700 -3,600 4,000 Category: 680 - SPECIAL REVENUES
222-00-68609-000000 2,600 18,700 -3,600 4,000
Total Category: 810 - TRANS OUT & OTHER USES: 0 0 -10,000 0 Category: 810 - TRANS OUT & OTHER USES
222-00-81000-000000 0 0 -10,000 0
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
223-00-61568-000000 0 0 0 0
Total Category: 611 - INTERGOVERNMENTAL REV: 0 0 0 0
Fund: 223 - LINKAGE AFFORDABLE HOUSING
Revenue
Category: 611 - INTERGOVERNMENTAL REV
Total Expense: 0 0 -10,000 0
Total Fund: 222 - BED TAX: 2,775 18,863 -3,500 4,000
Category: 800 - MATERIAL & SUPPLY
223-00-80000-000000 0 0 0
Total Revenue: 1,451 770 350 0
Expense
Total Category: 650 - INVESTMENT EARNINGS: 1,451 770 350 0 Category: 650 - INVESTMENT EARNINGS
223-00-65010-000000 1,451 770 350 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 808 - DEBT SERVICE
223-00-80822-999999 0 0 0 0
0 Total Category: 800 - MATERIAL & SUPPLY: 0 0 0 0
Total Expense: 0 0 0 0
Total Fund: 223 - LINKAGE AFFORDABLE HOUSING: 1,451 770 350 0 Ending Fund Balance: 13,364 32,227 2,248 6,475
Ending Fund Balance: 97,333 98,103 206,787 207,014

3.1.c
Packet Pg. 34
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
2023-2024
Proposed
Increase /
Account Number (Decrease)
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
SALES TAX-PARKS MEASURE M 109,530 85,000 110,000 0.29 27,200 0.32 109,530 85,000 110,000 0.29 27,200 0.32
INVESTMENT EARNINGS 418 0 400 0.00 0 0.00
418 0 400 0.00 0 0.00
109,948 85,000 110,400 0.30 27,200 0.00
INVESTMENT EXPENSE - FMV 2,081 0 0 0.00 0 0.00
2,081 0 0 0.00 0 0.00
OPER TRANSF OUT-PARKS MEASR M 55,887 260,000 330,000 0.27 -175,000 -23.08 57,968 260,000 330,000 0.27 -60,000 -23.08
51,980 -175,000 -219,600 0.25 60,000 -23.08
224,638 0 5,038 1.00 32,238 1.00
BUS LIC-CASp-CERT ACCESS SPL 2,706 2,500 2,500 0.00 0 0.00 2,706 2,500 2,500 0.00 0 0.00
INVESTMENT EARNINGS 40 0 30 1.00 0 0.00
40 0 30 1.00 0 0.00
2,745 2,500 2,530 0.01 0 0.00
INVESTMENT EXPENSE - FMV 176 0 0 0.00 0 0.00
176 0 0 0.00 0 0.00
OPER TRANS OUT-SPECIAL FUND 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
176 0 0 0.00 0 0.00
2,569 2,500 2,530 0.01 0 0.00
16,736 16,099 19,266 0.20 5,667 0.35
756 400 0
225-00-60309-000000 90,260 95,823 25,000 112,200
Total Category: 603 - SALES TAX: 90,260 95,823 25,000 112,200 Fund: 225 - Parks Measure M
Revenue
Category: 603 - SALES TAX
11,099 14,167 3,167 21,766
Ending Fund Balance: 85,501 172,658 5,038
Total Expense: 8,261 9,423 70,000 85,000
225-00-81000-000000 8,261 9,423 70,000 85,000
82,008 87,156 -44,600 27,200
250-00-65010-000000 459 97 30 0
250-00-62006-000000 3,007 2,971 0
Total Fund: 250 - Disability Access & Education Revolving Fund: 3,465 3,068 30 2,500 Total Category: 810 - TRANS OUT & OTHER USES: 0 0 0 0
Category: 810 - TRANS OUT & OTHER USES
250-00-81000-000000 0 0 0 0
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
250-00-80822-999999
Category: 650 - INVESTMENT EARNINGS
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 810 - TRANS OUT & OTHER USES
2,500
Total Category: 620 - CHARGES FOR SVS: 3,007 2,971 0 2,500 Fund: 250 - Disability Access & Education Revolving Fund Revenue
Category: 620 - CHARGES FOR SVS
Category: 808 - DEBT SERVICE
225-00-80822-999999 0 0 0 0
Total Revenue: 90,269 96,579
Total Revenue: 3,465 3,068 30 2,500
Expense
Total Category: 650 - INVESTMENT EARNINGS: 459 97 30 0
0 0 0
Total Fund: 225 - Parks Measure M:
25,400 112,200
Expense
Total Category: 650 - INVESTMENT EARNINGS: 9 756 400 0
Category: 650 - INVESTMENT EARNINGS
225-00-65010-000000 9
Ending Fund Balance:
32,238
Total Expense: 0 0 0 0
Category: 808 - DEBT SERVICE

3.1.c
Packet Pg. 35
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
INVESTMENT EARNINGS 15 0 15 0.00 0 0.00
15 0 15 0.00 0 0.00
ASSESSMENT - ZONE 1 2,291 2,370 2,370 0.00 0 0.00
2,291 2,370 2,370 0.00 0 0.00
2,306 2,370 2,385 0.00 0 0.00
SVCS - OTHER CONTRACT 402 450 450 0.00 30 6.67
402 450 450 0.00 30 6.67
SVCS-LEGAL 19 0 0 0.00 0 0.00
19 0 0 0.00 0 0.00
UTILITIES - PG&E 219 300 300 0.00 5 1.67
UTILITIES - WATER 0 0 0 0.00 0 0.00
UTILITIES - SONOMA EVERGREEN 0 0 0 0.00 20 0.00
219 300 300 0.00 25 0.00
LANDSCAPING IMPRVMNTS 0 1,000 1,000 0.00 0 0.00
LANDSCAPING IMPRVMNTS-LABOR 0 0 0 0.00 0 0.00
0 1,000 1,000 0.00 0 0.00
ADS. & PUBS 25 20 20 0.00 0 0.00
25 20 20 0.00 0 0.00
ADMIN FEE - ZONE 1 22 35 35 0.00 0 0.00
ADMIN FEE - LABOR - ZONE 1 333 550 100 -81.82 0 0.00
354 585 135 -81.82 0 0.00
INVESTMENT EXPENSE - FMV 69 0 0 0.00 0 0.00
69 0 0 0.00 0 0.00
1,088 2,355 1,905 0.00 55 0.00
1,219 15 480 0.00 -55 0.00
6,554 6,554 7,034 0.07 440 0.07
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Budget Comparison Report
Landscaping and Lighting Districts Funds Account Summary Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
0 Total Category: 650 - INVESTMENT EARNINGS: 115 35 15 0 Revenue
Category: 650 - INVESTMENT EARNINGS
240-00-65010-000000 115 35 15
Fund: 240 - LLAD ZONE 1 - VALPARAISO VISTA
Ending Fund Balance: 5,299 5,335 480
Category: 801 - CONTRACT SERVICES
240-00-80188-000000 360 330 0
Total Revenue: 2,485 2,405 15 2,370
Expense
Total Category: 680 - SPECIAL REVENUES: 2,370 2,370 0 2,370 Category: 680 - SPECIAL REVENUES
240-00-68610-000000 2,370 2,370 0 2,370
Total Category: 802 - LEGAL: 0 6 0 0
Category: 803 - UTILITIES
Category: 802 - LEGAL
240-00-80285-000000 0 6 0 0
480
Total Category: 801 - CONTRACT SERVICES: 360 330 0 480
Category: 805 - REPAIR & MAINTENANCE
240-00-80580-000000 0 1,200 0.00 1,000
240-00-80305-000000 0 0 0 20
Total Category: 803 - UTILITIES: 428 292 0 325
240-00-80303-000000 270 292 0 305
240-00-80304-000000 158 0 0 0
Total Category: 806 - OTHER EXPENSES: 12 12 0 20
Category: 807 - FISCAL FEES
Category: 806 - OTHER EXPENSES
240-00-80605-000000 12 12 0 20
240-00-80580-LABOR1 0 262 0.00 0
Total Category: 805 - REPAIR & MAINTENANCE: 0 1,462 0.00 1,000 Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 808 - DEBT SERVICE
240-00-80822-999999 0 0 0 0
Total Category: 807 - FISCAL FEES: 504 266 -450 585
240-00-80710-000000 20 20 0 35
240-00-80710-LABOR1 484 246 -450 550
Total Expense: 1,305 2,369 -450 2,410
Total Fund: 240 - LLAD ZONE 1 - VALPARAISO VISTA: 1,181 36 465 -40 6,994

3.1.c
Packet Pg. 36
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 0 75 75 0.00 0 0.00
0 75 75 0.00 0 0.00
ASSESSMENT - ZONE 2 1,240 1,360 1,360 0.00 45 0.03
1,240 1,360 1,360 0.00 45 0.03
1,240 1,435 1,435 0.00 45 0.03
SVCS - OTHER CONTRACT 322 350 350 0.00 130 37.14
322 350 350 0.00 130 37.14
SVCS-LEGAL 39 0 0 0.00 0 0.00
39 0 0 0.00 0 0.00
UTILITIES - PG&E 103 150 150 0.00 0 0.00
UTILITIES - WATER 965 1,100 1,100 0.00 100 0.09
UTILITIES - SONOMA EVERGREEN 1 100 100 0.00 -80 -80.00
1,069 1,350 1,350 0.00 20 -80.00
R&M - GENERAL 19,000 0 0 0.00 0 0.00
LANDSCAPING IMPRVMNTS-LABOR 0 1,000 0 -1.00 -1,000 -1.00 19,000 1,000 0 0.00 -1,000 -1.00
ADS. & PUBS 51 30 30 0.00 0 0.00
51 30 30 0.00 0 0.00
ADMIN FEE - ZONE 2 14 35 35 0.00 0 0.00
ADMIN FEE - LABOR - ZONE 2 688 1,000 200 -80.00 -1,000 0.00 701 1,035 235 -80.00 -1,000 0.00
21,182 3,765 1,965 -80.00 -1,050 0.00
-19,942 -2,330 -530 -80.00 1,050 0.00
Ending Fund Balance/Deficit: -2,138 -4,073 -24,015 -26,015 -24,545 1,470 -0.06 -24,980 1,035 -0.04 241-00-65010-000000 237 0 0 75
Total Category: 650 - INVESTMENT EARNINGS: 237 0 0 75
Fund: 241 - LLAD ZONE 2 - QUAIL HOLLOW
Revenue
Category: 650 - INVESTMENT EARNINGS
Category: 801 - CONTRACT SERVICES
241-00-80188-000000 288 407 0
Total Revenue: 1,502 1,263 0 1,480
Expense
Total Category: 680 - SPECIAL REVENUES: 1,265 1,263 0 1,405 Category: 680 - SPECIAL REVENUES
241-00-68610-000000 1,265 1,263 0 1,405
Total Category: 802 - LEGAL: 0 13 0 0
Category: 803 - UTILITIES
Category: 802 - LEGAL
241-00-80285-000000 0 13 0 0
480
Total Category: 801 - CONTRACT SERVICES: 288 407 0 480
241-00-80305-000000 1 1 0 20
Total Category: 803 - UTILITIES: 903 1,107 0 1,370
241-00-80303-000000 130 141 0 150
241-00-80304-000000 773 965 0 1,200
Category: 806 - OTHER EXPENSES
241-00-80605-000000 25 25 0 30
241-00-80580-LABOR1 1,329 1,127 -1,000 0
Total Category: 805 - REPAIR & MAINTENANCE: 1,329 1,127 0 0 Category: 805 - REPAIR & MAINTENANCE
241-00-80570-000000 0 0 0 0
Total Category: 807 - FISCAL FEES: 1,011 519 -800 35
241-00-80710-LABOR1 1,001 508 -800 0
241-00-80710-000000 11 11 0 35
Total Category: 806 - OTHER EXPENSES: 25 25 0 30
Category: 807 - FISCAL FEES
Total Expense: 3,557 3,198 -800 1,915
Total Fund: 241 - LLAD ZONE 2 - QUAIL HOLLOW: -2,055 -1,935 800 -435

3.1.c
Packet Pg. 37
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 34 10 10 0.00 0 0.00
34 10 10 0.00 0 0.00
ASSESSMENT - ZONE 3 2,465 3,658 3,658 0.00 0 0.00
2,465 3,658 3,658 0.00 0 0.00
2,499 3,668 3,668 0.00 0 0.00
MATERIALS & SUPPLIES 0 50 50 0.00 0 0.00
0 50 50 0.00 0 0.00
SVCS - OTHER CONTRACT 335 350 350 0.00 10 2.86
335 350 350 0.00 10 2.86
SVCS-LEGAL 10 0 0 0.00 0 0.00
10 0 0 0.00 0 0.00
UTILITIES - PG&E 375 400 400 0.00 125 31.25
UTILITIES - WATER 309 400 400 0.00 -400 -100.00
UTILITIES - SONOMA EVERGREEN 12 100 100 0.00 -75 -75.00 695 900 900 0.00 -350 -75.00
LANDSCAPING IMPRVMNTS-LABOR 0 2,100 2,100 0.00 0 0.00
0 2,100 2,100 0.00 0 0.00
ADS. & PUBS 13 10 10 0.00 0 0.00
13 10 10 0.00 0 0.00
ADMIN FEE - ZONE 3 22 35 35 0.00 0 0.00
ADMIN FEE - LABOR - ZONE 3 177 275 70 -74.55 0 0.00
199 310 105 -74.55 0 0.00
INVESTMENT EXPENSE - FMV 147 0 0 0.00 0 0.00
147 0 0 0.00 0 0.00
1,400 3,720 3,515 0.00 -340 0.00
1,099 -52 153 0.00 340 0.00
13,952 14,000 14,105 0.01 393 0.03
242-00-65010-000000 63 98 0 10
Total Category: 650 - INVESTMENT EARNINGS: 63 98 0 10
Fund: 242 - LLAD ZONE 3 - SOMMERS
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Revenue: 2,528 2,563 0 3,668
Expense
Total Category: 680 - SPECIAL REVENUES: 2,465 2,465 0 3,658 Category: 680 - SPECIAL REVENUES
242-00-68610-000000 2,465 2,465 0 3,658
Category: 801 - CONTRACT SERVICES
242-00-80188-000000 300 275 0 360
50 Total Category: 800 - MATERIAL & SUPPLY: 40 0 0 50
Category: 800 - MATERIAL & SUPPLY
242-00-80000-000000 40 0 0
Category: 803 - UTILITIES
242-00-80303-000000 464 458 0 525
242-00-80285-000000 0 3 0 0
Total Category: 802 - LEGAL: 0 3 0 0
Total Category: 801 - CONTRACT SERVICES: 300 275 0 360
Category: 802 - LEGAL
242-00-80580-LABOR1 1,958 585 0 2,100
Total Category: 805 - REPAIR & MAINTENANCE: 1,958 585 0 2,100 Total Category: 803 - UTILITIES: 737 742 0 550
Category: 805 - REPAIR & MAINTENANCE
242-00-80304-000000 257 270 0 0
242-00-80305-000000 16 13 0 25
242-00-80710-LABOR1 258 131 -205 275
242-00-80710-000000 21 21 0 35
Total Category: 806 - OTHER EXPENSES: 6 6 0 10
Category: 807 - FISCAL FEES
Category: 806 - OTHER EXPENSES
242-00-80605-000000 6 6 0 10
Total Expense: 3,321 1,764 -205 3,380
242-00-80822-999999 0 0 0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Total Category: 807 - FISCAL FEES: 279 152 -205 310
Category: 808 - DEBT SERVICE
Total Fund: 242 - LLAD ZONE 3 - SOMMERS: -793 799 205 288 Ending Fund Balance: 12,055 12,853 105 14,393

3.1.c
Packet Pg. 38
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 5 70 15 -78.57 0 0.00
5 70 15 -78.57 0 0.00
ASSESSMENT - ZONE 4 1,248 2,955 2,955 0.00 0 0.00
1,248 2,955 2,955 0.00 0 0.00
1,253 3,025 2,970 0.00 0 0.00
SVCS - OTHER CONTRACT 402 450 450 0.00 -30 -6.67
402 450 450 0.00 -30 -6.67
SVCS-LEGAL 49 0 0 0.00 0 0.00
49 0 0 0.00 0 0.00
UTILITIES - PG&E 94 150 150 0.00 25 0.17
94 150 150 0.00 25 0.17
LANDSCAPING IMPRVMNTS-LABOR 182 900 900 0.00 0 0.00
182 900 900 0.00 0 0.00
ADS. & PUBS 64 35 35 0.00 0 0.00
64 35 35 0.00 0 0.00
ADMIN FEE - ZONE 4 15 35 35 0.00 0 0.00
ADMIN FEE - LABOR - ZONE 4 865 1,500 250 -83.33 0 0.00
880 1,535 285 -83.33 0 0.00
INVESTMENT EXPENSE - FMV 18 0 0 0.00 0 0.00
18 0 0 0.00 0 0.00
1,688 3,070 1,820 0.00 -5 0.00
-436 -45 1,150 0.00 45 0.00
1,706 1,660 2,856 0.72 1,156 0.70
243-00-65010-000000 298 18 -55 70
Total Category: 650 - INVESTMENT EARNINGS: 298 18 -55 70 Fund: 243 - LLAD ZONE 4 - MACKLIN I
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Revenue: 1,566 1,266 -55 3,025
Expense
Total Category: 680 - SPECIAL REVENUES: 1,267 1,248 0 2,955 Category: 680 - SPECIAL REVENUES
243-00-68610-000000 1,267 1,248 0 2,955
Category: 802 - LEGAL
243-00-80285-000000 0 17 0 0
420
Total Category: 801 - CONTRACT SERVICES: 360 330 0 420
Category: 801 - CONTRACT SERVICES
243-00-80188-000000 360 330 0
Category: 805 - REPAIR & MAINTENANCE
243-00-80580-LABOR1 855 168 0 900
243-00-80303-000000 120 130 0 175
Total Category: 803 - UTILITIES: 120 130 0 175
Total Category: 802 - LEGAL: 0 17 0 0
Category: 803 - UTILITIES
Category: 807 - FISCAL FEES
243-00-80710-000000 11 11 0 35
243-00-80605-000000 31 31 0 35
Total Category: 806 - OTHER EXPENSES: 31 31 0 35
Total Category: 805 - REPAIR & MAINTENANCE: 855 168 0 900 Category: 806 - OTHER EXPENSES
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 808 - DEBT SERVICE
243-00-80822-999999 0 0 0 0
1,196 2,816
243-00-80710-LABOR1 1,259 639 -1,250 1,500
Total Category: 807 - FISCAL FEES: 1,269 650 -1,250 1,535 Total Expense: 2,635 1,326 -1,250 3,065
Total Fund: 243 - LLAD ZONE 4 - MACKLIN I: -1,069 -60 1,195 -40 Ending Fund Balance: 2,201 2,142

3.1.c
Packet Pg. 39
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 4 50 10 -80.00 0 0.00
4 50 10 -80.00 0 0.00
ASSESSMENT - ZONE 5 1,107 1,320 1,320 0.00 0 0.00
1,107 1,320 1,320 0.00 0 0.00
1,111 1,370 1,330 0.00 0 0.00
SVCS-LEGAL 38 0 0 0.00 0 0.00
38 0 0 0.00 0 0.00
UTILITIES - PG&E 225 300 300 0.00 5 1.67
225 300 300 0.00 5 1.67
LANDSCAPING IMPRVMNTS-LABOR 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
ADS. & PUBS 49 30 30 0.00 0 0.00
49 30 30 0.00 0 0.00
ADMIN FEE - ZONE 5 12 35 35 0.00 0 0.00
ADMIN FEE - LABOR - ZONE 5 666 1,000 200 -80.00 0 0.00
678 1,035 235 -80.00 0 0.00
INVESTMENT EXPENSE - FMV 16 0 0 0.00 0 0.00
16 0 0 0.00 0 0.00
1,006 1,365 565 0.00 5 0.00
104 5 765 0.00 -5 0.00
Ending Fund Balance: 1,251 1,479 1,583 1,590 2,348 758 1.00 2,348 758 1.00 244-00-65010-000000 230 11 -40 50
Total Category: 650 - INVESTMENT EARNINGS: 230 11 -40 50 Fund: 244 - LLAD ZONE 5 - SIERRA MEADOWS
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Revenue: 1,332 1,095 -40 1,370
Expense
Total Category: 680 - SPECIAL REVENUES: 1,102 1,084 0 1,320 Category: 680 - SPECIAL REVENUES
244-00-68610-000000 1,102 1,084 0 1,320
Category: 803 - UTILITIES
244-00-80303-000000 270 293 0 305
0 Total Category: 802 - LEGAL: 0 13 0 0
Category: 802 - LEGAL
244-00-80285-000000 0 13 0
Category: 806 - OTHER EXPENSES
244-00-80605-000000 24 24 0 30
244-00-80580-LABOR1 0 37 0 0
Total Category: 805 - REPAIR & MAINTENANCE: 0 37 0 0
Total Category: 803 - UTILITIES: 270 293 0 305
Category: 805 - REPAIR & MAINTENANCE
Total Category: 807 - FISCAL FEES: 978 501 -800 1,035
Category: 808 - DEBT SERVICE
244-00-80710-000000 9 9 0 35
244-00-80710-LABOR1 968 492 -800 1,000
Total Category: 806 - OTHER EXPENSES: 24 24 0 30
Category: 807 - FISCAL FEES
Total Fund: 244 - LLAD ZONE 5 - SIERRA MEADOWS: 60 227 760 0 Total Expense: 1,272 868 -800 1,370
244-00-80822-999999 0 0 0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0

3.1.c
Packet Pg. 40
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 52.12 50.00 50.00 0.00 0.00 0.00

52.12 50.00 50.00 0.00 0.00 0.00
ASSESSMENT - ZONE 6 3,204.00 4,035.00 4,035.00 0.00 0.00 0.00 3,204.00 4,035.00 4,035.00 0.00 0.00 0.00
3,256.12 4,085.00 4,085.00 0.00 0.00 0.00
MATERIALS & SUPPLIES 0.00 100.00 100.00 0.00 0.00 0.00

0.00 100.00 100.00 0.00 0.00 0.00
SVCS - OTHER CONTRACT 670.00 650.00 650.00 0.00 10.00 1.54 670.00 650.00 650.00 0.00 10.00 1.54
SVCS-LEGAL 30.17 0.00 0.00 0.00 0.00 0.00

30.17 0.00 0.00 0.00 0.00 0.00
UTILITIES - PG&E 150.00 200.00 200.00 0.00 5.00 2.50
UTILITIES - WATER 315.70 400.00 400.00 0.00 50.00 0.13
465.70 600.00 600.00 0.00 55.00 0.09
LANDSCAPING IMPRVMNTS-LABOR 0.00 1,800.00 1,800.00 0.00 0.00 0.00

0.00 1,800.00 1,800.00 0.00 0.00 0.00
ADS. & PUBS 39.33 35.00 35.00 0.00 0.00 0.00

39.33 35.00 35.00 0.00 0.00 0.00
ADMIN FEE - ZONE 6 29.66 35.00 35.00 0.00 0.00 0.00
ADMIN FEE - LABOR - ZONE 6 532.44 900.00 180.00 -80.00 0.00 0.00 562.10 935.00 215.00 -80.00 0.00 0.00
INVESTMENT EXPENSE - FMV 221.84 0.00 0.00 0.00 0.00 0.00 221.84 0.00 0.00 0.00 0.00 0.00
1,989.14 4,120.00 3,400.00 0.00 -385.00 0.00
1,266.98 -35.00 685.00 0.00 385.00 0.00
Ending Fund Balance: 18,178 19,846 21,113 21,115 21,798 683 0.03 22,353 1,238 0.06 Fund: 245 - LLAD ZONE 6 - OAK KNOLL
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Category: 680 - SPECIAL REVENUES: 3,204.00 3,204.00 0.00 4,035.00 Category: 680 - SPECIAL REVENUES
245-00-68610-000000 3,204.00 3,204.00 0.00 4,035.00
245-00-65010-000000 186.01 148.13 0.00 50.00
Total Category: 650 - INVESTMENT EARNINGS: 186.01 148.13 0.00 50.00 100.00
Total Category: 800 - MATERIAL & SUPPLY: 81.04 0.00 0.00 100.00 Category: 800 - MATERIAL & SUPPLY
245-00-80000-000000 81.04 0.00 0.00
Total Revenue: 3,390.01 3,352.13 0.00 4,085.00
Expense
245-00-80285-000000 0.00 10.18 0.00 0.00
Total Category: 802 - LEGAL: 0.00 10.18 0.00 0.00
Total Category: 801 - CONTRACT SERVICES: 600.00 550.00 0.00 660.00 Category: 802 - LEGAL
Category: 801 - CONTRACT SERVICES
245-00-80188-000000 600.00 550.00 0.00 660.00
Category: 805 - REPAIR & MAINTENANCE
245-00-80580-LABOR1 1,769.41 174.28 0.00 1,800.00
245-00-80304-000000 312.81 314.60 0.00 450.00
Total Category: 803 - UTILITIES: 492.81 509.60 0.00 205.00 Category: 803 - UTILITIES
245-00-80303-000000 180.00 195.00 0.00 205.00
Category: 807 - FISCAL FEES
245-00-80710-000000 27.23 27.23 0.00 35.00
245-00-80605-000000 19.28 19.28 0.00 35.00
Total Category: 806 - OTHER EXPENSES: 19.28 19.28 0.00 35.00 Total Category: 805 - REPAIR & MAINTENANCE: 1,769.41 174.28 0.00 1,800.00 Category: 806 - OTHER EXPENSES
Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00 Category: 808 - DEBT SERVICE
245-00-80822-999999 0.00 0.00 0.00 0.00
245-00-80710-LABOR1 774.62 393.41 -720.00 900.00
Total Category: 807 - FISCAL FEES: 801.85 420.64 -720.00 935.00 Total Expense: 3,764.39 1,683.98 -720.00 3,530.00
Total Fund: 245 - LLAD ZONE 6 - OAK KNOLL: -374.38 1,668.15 720.00 555.00

3.1.c
Packet Pg. 41
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 40.92 25.00 25.00 0.00 0.00 0.00

40.92 25.00 25.00 0.00 0.00 0.00
ASSESSMENT - ZONE 7 3,442.50 3,200.00 3,200.00 0.00 0.00 0.00 3,442.50 3,200.00 3,200.00 0.00 0.00 0.00
3,483.42 3,225.00 3,225.00 0.00 0.00 0.00
SVCS - OTHER CONTRACT 402.00 450.00 450.00 0.00 -30.00 -6.67 402.00 450.00 450.00 0.00 -30.00 -6.67
SVCS-LEGAL 18.85 0.00 0.00 0.00 0.00 0.00

18.85 0.00 0.00 0.00 0.00 0.00
UTILITIES - PG&E 218.60 300.00 300.00 0.00 60.00 0.20
UTILITIES - WATER 571.56 650.00 650.00 0.00 0.00 0.00
790.16 950.00 950.00 0.00 60.00 0.06
LANDSCAPING IMPRVMNTS-LABOR 262.50 1,000.00 1,000.00 0.00 0.00 0.00 262.50 1,000.00 1,000.00 0.00 0.00 0.00
ADS. & PUBS 24.58 20.00 20.00 0.00 0.00 0.00

24.58 20.00 20.00 0.00 0.00 0.00
ADMIN FEE - ZONE 7 30.78 35.00 35.00 0.00 0.00 0.00
ADMIN FEE - LABOR - ZONE 7 332.76 600.00 100.00 -83.33 0.00 0.00 363.54 635.00 135.00 -83.33 0.00 0.00
INVESTMENT EXPENSE - FMV 173.74 0.00 0.00 0.00 0.00 0.00 173.74 0.00 0.00 0.00 0.00 0.00
2,035.37 3,055.00 2,555.00 -0.16 30.00 0.01
1,448.05 170.00 670.00 0.00 -30.00 -0.18
16,953 17,000 17,623 0.04 763 0.04
246-00-65010-000000 116.54 112.56 0.00 25.00
Total Category: 650 - INVESTMENT EARNINGS: 116.54 112.56 0.00 25.00 Fund: 246 - LLAD ZONE 7 - GARDEN GATE
Revenue
Category: 650 - INVESTMENT EARNINGS
Category: 801 - CONTRACT SERVICES
246-00-80188-000000 360.00 330.00 0.00
Total Revenue: 3,302.54 3,480.06 0.00 3,225.00
Expense
Total Category: 680 - SPECIAL REVENUES: 3,186.00 3,367.50 0.00 3,200.00 Category: 680 - SPECIAL REVENUES
246-00-68610-000000 3,186.00 3,367.50 0.00 3,200.00
Total Category: 802 - LEGAL: 0.00 6.36 0.00 0.00
Category: 803 - UTILITIES
Category: 802 - LEGAL
246-00-80285-000000 0.00 6.36 0.00 0.00
420.00
Total Category: 801 - CONTRACT SERVICES: 360.00 330.00 0.00 420.00 246-00-80580-LABOR1 941.67 0.00 0.00 1,000.00
Total Category: 805 - REPAIR & MAINTENANCE: 941.67 0.00 0.00 1,000.00 Total Category: 803 - UTILITIES: 783.69 835.44 0.00 1,010.00 Category: 805 - REPAIR & MAINTENANCE
246-00-80303-000000 269.93 292.29 0.00 360.00
246-00-80304-000000 513.76 543.15 0.00 650.00
246-00-80710-000000 27.08 28.62 0.00 35.00
246-00-80710-LABOR1 484.13 245.88 -500.00 600.00
Total Category: 806 - OTHER EXPENSES: 12.05 12.05 0.00 20.00 Category: 807 - FISCAL FEES
Category: 806 - OTHER EXPENSES
246-00-80605-000000 12.05 12.05 0.00 20.00
Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00 Category: 808 - DEBT SERVICE
246-00-80822-999999 0.00 0.00 0.00 0.00
Ending Fund Balance: 13,483
Total Category: 807 - FISCAL FEES: 511.21 274.50 -500.00 635.00 Total Expense: 2,608.62 1,458.35 -500.00 3,085.00
Total Fund: 246 - LLAD ZONE 7 - GARDEN GATE: 693.92 2,021.71 500.00 140.00 15,505 623 17,763

3.1.c
Packet Pg. 42
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 55.15 100.00 30.00 -70.00 0.00 0.00

55.15 100.00 30.00 -70.00 0.00 0.00
ASSESSMENT - ZONE 8 16,910.00 19,000.00 19,000.00 0.00 0.00 0.00 16,910.00 19,000.00 19,000.00 0.00 0.00 0.00
16,965.15 19,100.00 19,030.00 0.00 0.00 0.00
SVCS - OTHER CONTRACT 4,690.00 4,500.00 4,500.00 0.00 -60.00 -1.33 4,690.00 4,500.00 4,500.00 0.00 -60.00 -1.33
SVCS-LEGAL 49.03 0.00 0.00 0.00 0.00 0.00

49.03 0.00 0.00 0.00 0.00 0.00
UTILITIES - PG&E 579.99 600.00 600.00 0.00 100.00 16.67 UTILITIES - WATER 4,193.02 4,800.00 4,800.00 0.00 -4,800.00 -100.00 UTILITIES - SONOMA EVERGREEN 0.00 0.00 15.00 0.00 25.00 0.00 4,773.01 5,400.00 5,415.00 0.00 -4,675.00 0.00
R&M - GENERAL 14,385.75 0.00 10,500.00 0.00 0.00 0.00
LANDSCAPING IMPRVMNTS 0.00 700.00 700.00 0.00 0.00 0.00 LANDSCAPING IMPRVMNTS-LABOR 231.03 0.00 0.00 0.00 0.00 0.00 14,616.78 700.00 11,200.00 0.00 0.00 0.00
ADS. & PUBS 63.91 50.00 50.00 0.00 0.00 0.00

63.91 50.00 50.00 0.00 0.00 0.00
ADMIN FEE - ZONE 8 151.47 200.00 200.00 0.00 0.00 0.00
ADMIN FEE - LABOR - ZONE 8 865.23 1,400.00 250.00 -82.14 0.00 0.00 1,016.70 1,600.00 450.00 -82.14 0.00 0.00
INVESTMENT EXPENSE - FMV 161.95 0.00 0.00 0.00 0.00 0.00 161.95 0.00 0.00 0.00 0.00 0.00
OPER TRANS OUT - LLAD ZONE 8 0.00 20,000.00 5,000.00 -0.75 -20,000.00 -100.00

0.00 20,000.00 5,000.00 -0.75 -20,000.00 -100.00
25,371.38 32,250.00 26,615.00 -0.17 -24,735.00 -100.00
-8,406.23 -13,150.00 -7,585.00 -0.42 24,735.00 -100.00
15,018 2,000 7,433 2.72 17,018 8.51
247-00-65010-000000 300.50 139.79 -70.00 100.00
Total Category: 650 - INVESTMENT EARNINGS: 300.50 139.79 -70.00 100.00 Fund: 247 - LLAD ZONE 8 - PARK MEADOWS
Revenue
Category: 650 - INVESTMENT EARNINGS
Category: 801 - CONTRACT SERVICES
247-00-80188-000000 4,200.00 3,850.00 0.00
Total Revenue: 16,336.50 17,553.39 -70.00 19,100.00
Expense
Total Category: 680 - SPECIAL REVENUES: 16,036.00 17,413.60 0.00 19,000.00 Category: 680 - SPECIAL REVENUES
247-00-68610-000000 16,036.00 17,413.60 0.00 19,000.00
Total Category: 802 - LEGAL: 0.00 16.54 0.00 0.00
Category: 803 - UTILITIES
Category: 802 - LEGAL
247-00-80285-000000 0.00 16.54 0.00 0.00
4,440.00
Total Category: 801 - CONTRACT SERVICES: 4,200.00 3,850.00 0.00 4,440.00 247-00-80305-000000 6.31 0.00 15.00 25.00
Total Category: 803 - UTILITIES: 5,187.29 5,530.88 15.00 725.00 247-00-80303-000000 615.38 717.91 0.00 700.00
247-00-80304-000000 4,565.60 4,812.97 0.00 0.00
Total Category: 805 - REPAIR & MAINTENANCE: 436.67 124.06 10,500.00 700.00 Category: 806 - OTHER EXPENSES
247-00-80580-000000 0.00 0.00 0.00 700.00
247-00-80580-LABOR1 436.67 124.06 0.00 0.00
Category: 805 - REPAIR & MAINTENANCE
247-00-80570-000000 0.00 0.00 10,500.00 0.00
247-00-80710-LABOR1 1,258.74 639.31 -1,150.00 1,400.00
Total Category: 807 - FISCAL FEES: 1,398.63 783.38 -1,150.00 1,600.00 Category: 807 - FISCAL FEES
247-00-80710-000000 139.89 144.07 0.00 200.00
247-00-80605-000000 31.34 31.34 0.00 50.00
Total Category: 806 - OTHER EXPENSES: 31.34 31.34 0.00 50.00 247-00-81000-000000 0.00 0.00 -15,000.00 0.00
Total Category: 810 - TRANS OUT & OTHER USES: 0.00 0.00 -15,000.00 0.00 Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00 Category: 810 - TRANS OUT & OTHER USES
Category: 808 - DEBT SERVICE
247-00-80822-999999 0.00 0.00 0.00 0.00
Total Fund: 247 - LLAD ZONE 8 - PARK MEADOWS: 5,082.57 7,217.19 5,565.00 11,585.00 Total Expense: 11,253.93 10,336.20 -5,635.00 7,515.00
Ending Fund Balance: 16,207 23,424 5,433 19,018

3.1.c
Packet Pg. 43
Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 44.20 100.00 100.00 0.00 0.00 0.00

44.20 100.00 100.00 0.00 0.00 0.00
ASSESSMENT - ZONE 9 12,521.73 7,770.00 12,500.00 0.00 0.00 0.00 12,521.73 7,770.00 12,500.00 0.00 0.00 0.00
12,565.93 7,870.00 12,600.00 0.00 0.00 0.00
SVCS - OTHER CONTRACT 8,494.67 0.00 9,700.00 0.00 10,080.00 1.00 8,494.67 0.00 9,700.00 0.00 10,080.00 1.00
SVCS-LEGAL 88.00 0.00 0.00 0.00 0.00 0.00

88.00 0.00 0.00 0.00 0.00 0.00
UTILITIES - WATER 5,071.99 5,450.00 5,450.00 0.00 200.00 0.04 5,071.99 5,450.00 5,450.00 0.00 200.00 0.04
R&M - GENERAL 781.90 0.00 0.00 0.00 0.00 0.00
LANDSCAPING IMPRVMNTS 3,112.00 0.00 0.00 0.00 0.00 0.00 LANDSCAPING IMPRVMNTS-LABOR 1,706.48 0.00 0.00 0.00 0.00 0.00 5,600.38 0.00 0.00 0.00 0.00 0.00
ADS. & PUBS 114.68 70.00 70.00 0.00 0.00 0.00
114.68 70.00 70.00 0.00 0.00 0.00
ADMIN FEE - ZONE 9 112.71 150.00 150.00 0.00 0.00 0.00
ADMIN FEE - LABOR - ZONE 9 1,552.96 2,500.00 400.00 -84.00 0.00 0.00 1,665.67 2,650.00 550.00 -84.00 0.00 0.00
INVESTMENT EXPENSE - FMV 147.52 0.00 0.00 0.00 0.00 0.00 147.52 0.00 0.00 0.00 0.00 0.00
21,182.91 8,170.00 15,770.00 0.00 -5,450.00 0.00
-8,616.98 -300.00 -3,170.00 0.00 5,450.00 0.00
14,204 14,000 11,034 -0.21 -8,816 -0.63
Fund: 248 - LLAD ZONE 9 - SANTERO WAY
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Category: 680 - SPECIAL REVENUES: 11,745.50 12,156.39 0.00 12,500.00 Category: 680 - SPECIAL REVENUES
248-00-68610-000000 11,745.50 12,156.39 0.00 12,500.00
248-00-65010-000000 539.96 210.39 0.00 100.00
Total Category: 650 - INVESTMENT EARNINGS: 539.96 210.39 0.00 100.00 10,080.00
Total Category: 801 - CONTRACT SERVICES: 21,057.69 3,676.76 9,700.00 10,080.00 Category: 801 - CONTRACT SERVICES
248-00-80188-000000 21,057.69 3,676.76 9,700.00
Total Revenue: 12,285.46 12,366.78 0.00 12,600.00
Expense
248-00-80304-000000 4,574.79 5,247.49 0.00 5,650.00
Total Category: 803 - UTILITIES: 4,574.79 5,247.49 0.00 5,650.00 Total Category: 802 - LEGAL: 0.00 29.68 0.00 0.00
Category: 803 - UTILITIES
Category: 802 - LEGAL
248-00-80285-000000 0.00 29.68 0.00 0.00
Total Category: 805 - REPAIR & MAINTENANCE: 13,522.05 12,254.33 0.00 0.00 Category: 806 - OTHER EXPENSES
248-00-80580-000000 12,726.13 12,254.33 0.00 0.00
248-00-80580-LABOR1 795.92 0.00 0.00 0.00
Category: 805 - REPAIR & MAINTENANCE
248-00-80570-000000 0.00 0.00 0.00 0.00
248-00-80710-LABOR1 2,259.31 1,147.48 -2,100.00 2,500.00 Total Category: 807 - FISCAL FEES: 2,359.87 1,250.72 -2,100.00 2,650.00 Category: 807 - FISCAL FEES
248-00-80710-000000 100.56 103.24 0.00 150.00
248-00-80605-000000 56.25 56.24 0.00 70.00
Total Category: 806 - OTHER EXPENSES: 56.25 56.24 0.00 70.00 Total Expense: 41,570.65 22,515.22 7,600.00 18,450.00
Total Fund: 248 - LLAD ZONE 9 - SANTERO WAY: -29,285.19 -10,148.44 -7,600.00 -5,850.00 Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00 Category: 808 - DEBT SERVICE
248-00-80822-999999 0.00 0.00 0.00 0.00
Ending Fund Balance: 32,969 22,821 -2,966 5,184

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Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 85.41 30.00 70.00 133.33 0.00 0.00

85.41 30.00 70.00 133.33 0.00 0.00
ASSESSMENT - ZONE 10 5,388.50 5,500.00 5,500.00 0.00 0.00 0.00 5,388.50 5,500.00 5,500.00 0.00 0.00 0.00
5,473.91 5,530.00 5,570.00 0.00 0.00 0.00
SVCS - OTHER CONTRACT 469.00 500.00 500.00 0.00 -20.00 -4.00 469.00 500.00 500.00 0.00 -20.00 -4.00
SVCS-LEGAL 17.60 0.00 0.00 0.00 0.00 0.00

17.60 0.00 0.00 0.00 0.00 0.00
UTILITIES - PG&E 241.08 300.00 300.00 0.00 42.00 14.00
UTILITIES - WATER 718.99 800.00 2,650.00 231.25 -800.00 -100.00 UTILITIES - SONOMA EVERGREEN 45.41 100.00 100.00 0.00 -75.00 -75.00 1,005.48 1,200.00 3,050.00 0.00 -833.00 -75.00
R&M - GENERAL 0.00 0.00 800.00 0.00 0.00 0.00
LANDSCAPING IMPRVMNTS 0.00 25,000.00 28,600.00 14.40 -25,000.00 -100.00 LANDSCAPING IMPRVMNTS-LABOR 875.00 400.00 1,000.00 150.00 0.00 0.00 875.00 25,400.00 30,400.00 150.00 -25,000.00 0.00
ADS. & PUBS 22.94 20.00 20.00 0.00 0.00 0.00

22.94 20.00 20.00 0.00 0.00 0.00
ADMIN FEE - ZONE 10 50.75 35.00 35.00 0.00 0.00 0.00
ADMIN FEE - LABOR - ZONE 10 310.61 600.00 100.00 -83.33 0.00 0.00 361.36 635.00 135.00 -83.33 0.00 0.00
INVESTMENT EXPENSE - FMV 365.76 0.00 0.00 0.00 0.00 0.00 365.76 0.00 0.00 0.00 0.00 0.00
3,117.14 27,755.00 34,105.00 0.00 -25,853.00 0.00
3,117.14 27,755.00 34,105.00 0.00 -25,853.00 0.00
2,356.77 -22,225.00 -28,535.00 0.00 25,853.00 0.00
34,962 11,500 6,427 1.00 -1,445 1.00
Category: 680 - SPECIAL REVENUES
249-00-68610-000000 5,366.11 6,073.53 0.00 5,500.00
249-00-65010-000000 110.93 236.09 40.00 30.00
Total Category: 650 - INVESTMENT EARNINGS: 110.93 236.09 40.00 30.00 Fund: 249 - LLAD ZONE 10 - ALTMAN ACRES
Revenue
Category: 650 - INVESTMENT EARNINGS
Department: 00 - UNDESIGNATED
Category: 801 - CONTRACT SERVICES
249-00-80188-000000 420.00 385.00 0.00
Total Revenue: 5,477.04 6,309.62 40.00 5,530.00
Expense
Total Category: 680 - SPECIAL REVENUES: 5,366.11 6,073.53 0.00 5,500.00 Total Category: 802 - LEGAL: 0.00 5.94 0.00 0.00
Category: 803 - UTILITIES
Category: 802 - LEGAL
249-00-80285-000000 0.00 5.94 0.00 0.00
480.00
Total Category: 801 - CONTRACT SERVICES: 420.00 385.00 0.00 480.00 249-00-80305-000000 17.89 21.07 0.00 25.00
Total Category: 803 - UTILITIES: 1,190.64 1,334.01 1,850.00 367.00 249-00-80303-000000 302.83 351.23 0.00 342.00
249-00-80304-000000 869.92 961.71 1,850.00 0.00
Total Category: 805 - REPAIR & MAINTENANCE: 327.09 0.00 5,000.00 400.00 Category: 806 - OTHER EXPENSES
249-00-80580-000000 0.00 0.00 3,600.00 0.00
249-00-80580-LABOR1 327.09 0.00 600.00 400.00
Category: 805 - REPAIR & MAINTENANCE
249-00-80570-000000 0.00 0.00 800.00 0.00
-500.00 635.00
Category: 807 - FISCAL FEES
249-00-80710-000000 45.22 48.21 0.00 35.00
249-00-80605-000000 11.24 11.25 0.00 20.00
Total Category: 806 - OTHER EXPENSES: 11.24 11.25 0.00 20.00 Total Fund: 249 - LLAD ZONE 10 - ALTMAN ACRES: 3,030.99 4,295.72 -6,310.00 3,628.00 32,605 -5,073 10,055
Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00 Total Department: 00 - UNDESIGNATED: 2,446.05 2,013.90 6,350.00 1,902.00 Ending Fund Balance: 28,309
Total Expense: 2,446.05 2,013.90 6,350.00 1,902.00
Category: 808 - DEBT SERVICE
249-00-80822-999999 0.00 0.00 0.00 0.00
249-00-80710-LABOR1 451.86 229.49 -500.00 600.00
Total Category: 807 - FISCAL FEES: 497.08 277.70

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Attachment: Special Revenue Funds - Proposed Budget Workbooks (Budget Study Session Special Parent Budget % %
VEHICLE USE FEE - GENERAL FUND 57,554.81 247,850.00 298,745.00 -220.53 -22,850.00 -9.22 VEHICLE USE FEE - OTHER FUND 0.00 5,000.00 7,619.00 -252.38 0.00 0.00 VEHICLE USE FEE - SEWER FUND 0.00 91,075.00 46,115.00 -49.37 -56,575.00 -62.12 VEHICLE USE FEE - WATER FUND 0.00 57,075.00 48,521.00 -14.99 15,425.00 27.03 REV. OTHER 0.00 0.00 0.00 0.00 0.00 0.00
57,554.81 401,000.00 401,000.00 0.00 -64,000.00 0.00
INVESTMENT EARNINGS 566.99 0.00 0.00 0.00 0.00 0.00
566.99 0.00 0.00 0.00 0.00 0.00
58,121.80 401,000.00 401,000.00 0.00 -64,000.00 0.00
R&M-VEHICLE 2,356.40 35,000.00 35,000.00 0.00 0.00 0.00 2,356.40 35,000.00 35,000.00 0.00 0.00 0.00
OTHER EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00
INVESTMENT EXPENSE - FMV 2,144.37 0.00 0.00 0.00 0.00 0.00 2,144.37 0.00 0.00 0.00 0.00 0.00
FIXED ASSET-EQUIP. 0.00 361,000.00 361,000.00 0.00 -59,000.00 -16.34 DEPRECIATION 124,983.33 0.00 0.00 0.00 0.00 0.00
CONTRA-ASSET EXPENSE 4,422.04 0.00 0.00 0.00 0.00 0.00
129,405.37 361,000.00 361,000.00 0.00 -59,000.00 0.00
133,906.14 396,000.00 396,000.00 0.00 -59,000.00 0.00
-75,784.34 5,000.00 5,000.00 0.00 -5,000.00 0.00
Ending Fund Balance: 580,909 319,198 585,909 0.84 266,711 0.84 Total Expense: 114,941.49 112,935.66 0.00 337,000.00
Total Fund: 501 - VEHICLE MAINTENANCE AND REPLACEMENT: 93,772.10 134,926.13 0.00 0.00

0.00 Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00

0.00 Category: 808 - DEBT SERVICE
Total Category: 809 - CAPITAL OUTLAY: 105,849.33 110,160.43 0.00 302,000.00 501-00-80990-000000 105,849.33 110,160.43 0.00 0.00
501-00-80999-999999 -160,017.85 0.00 0.00 0.00
302,000.00
Category: 809 - CAPITAL OUTLAY
501-00-80900-000000 160,017.85 0.00 0.00
Total Category: 806 - OTHER EXPENSES: 0.00 0.00 0.00
501-00-80822-999999 0.00 0.00 0.00

0.00 35,000.00
Total Category: 805 - REPAIR & MAINTENANCE: 9,092.16 2,775.23 0.00 35,000.00 Expense
Total Category: 650 - INVESTMENT EARNINGS: 1,374.59 1,687.58 0.00 0.00 Category: 805 - REPAIR & MAINTENANCE
501-00-80572-000000 9,092.16 2,775.23 0.00
Category: 806 - OTHER EXPENSES
501-00-80660-000000 0.00 0.00 0.00
25,000.00 -44,960.00 34,500.00
501-00-60910-WTRFND 19,073.00 57,500.00 -8,554.00 72,500.00 Total Revenue: 208,713.59 247,861.79 0.00 337,000.00
Category: 650 - INVESTMENT EARNINGS
501-00-65010-000000 1,374.59 1,687.58 0.00 0.00
501-00-60910-OTHFND 5,000.00 5,000.00 2,619.00 5,000.00 Fund: 501 - VEHICLE MAINTENANCE AND REPLACEMENT
Revenue
Category: 609 - OTHER REVENUE
521,767 656,693 266,711 585,909
501-00-60920-000000 0.00 1,898.98 0.00 0.00
Total Category: 609 - OTHER REVENUE: 207,339.00 246,174.21 0.00 337,000.00 501-00-60910-SWRFND 19,073.00
Budget Comparison Report
Internal Service Funds Account Summary
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
501-00-60910-GENFND 164,193.00 156,775.23 50,895.00 225,000.00 Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals

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Attachment: Internal Service Funds - Proposed Budget Workbooks (Budget Study Session Special Revenue and Parent Budget % %
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
PAYOUT FEES - GENERAL FUND 121,024.56 80,000.00 150,000.00 87.50 0.00 0.00 PAYOUT FEES - OTHER FUND 7,707.44 4,000.00 8,000.00 100.00 0.00 0.00 PAYOUT FEES - SEWER FUND 31,647.29 17,280.00 50,000.00 189.35 0.00 0.00 PAYOUT FEES - WATER FUND 32,214.98 18,200.00 50,000.00 174.73 0.00 0.00 192,594.27 119,480.00 258,000.00 174.73 0.00 0.00
INVESTMENT EARNINGS 1,196.18 0.00 800.00 0.00 0.00 0.00 1,196.18 0.00 800.00 0.00 0.00 0.00
193,790.45 119,480.00 258,800.00 0.00 0.00 0.00
193,790.45 119,480.00 258,800.00 0.00 0.00 0.00
PAYOUT - GENERAL FUND 98,310.54 80,000.00 80,000.00 0.00 27,770.00 34.71 PAYOUT - OTHER FUND 7,940.93 4,000.00 4,000.00 0.00 -1,200.00 -30.00 PAYOUT - SEWER FUND 31,647.29 17,280.00 17,280.00 0.00 8,870.00 51.33 PAYOUT - WATER FUND 32,214.98 18,200.00 18,200.00 0.00 8,790.00 48.30 170,113.74 119,480.00 119,480.00 0.00 44,230.00 48.30
INVESTMENT EXPENSE - FMV 4,982.30 0.00 0.00 0.00 0.00 0.00 4,982.30 0.00 0.00 0.00 0.00 0.00
175,096.04 119,480.00 119,480.00 0.00 44,230.00 0.00
175,096.04 119,480.00 119,480.00 0.00 44,230.00 0.00
18,694.41 0.00 139,320.00 0.00 -44,230.00 0.00
Ending Fund Balance: 85,959 98,850 117,544 99,708 256,864 157,156 1.00 212,634 112,926 1.00 Total Fund: 502 - COMPENSATED ABSENCES: -33,541.92 12,890.58 139,320.00 -44,230.00 Total Department: 00 - UNDESIGNATED: 103,447.16 168,422.56 0.00 163,710.00 Total Expense: 103,447.16 168,422.56 0.00 163,710.00
Total Category: 707 - PAYOUTS: 103,447.16 168,422.56 0.00 163,710.00 Category: 808 - DEBT SERVICE
502-00-70700-SWRFND 6,276.57 37,849.17 0.00 26,150.00
502-00-70700-WTRFND 6,276.58 38,322.71 0.00 26,990.00
502-00-80822-999999 0.00 0.00 0.00 0.00
Total Category: 808 - DEBT SERVICE: 0.00 0.00 0.00 0.00 Total Department: 00 - UNDESIGNATED: 69,905.24 181,313.14 139,320.00 119,480.00 Total Revenue: 69,905.24 181,313.14 139,320.00 119,480.00 107,770.00
502-00-70700-OTHFND 6,303.13 7,321.80 0.00 2,800.00
Expense
Department: 00 - UNDESIGNATED
Category: 707 - PAYOUTS
502-00-70700-GENFND 84,590.88 84,928.88 0.00
Total Category: 609 - OTHER REVENUE: 62,840.25 177,562.52 138,520.00 119,480.00 Category: 650 - INVESTMENT EARNINGS
502-00-60910-SWRFND 6,276.57 37,849.17 32,720.00 17,280.00 502-00-60910-WTRFND 6,276.58 38,322.71 31,800.00 18,200.00 502-00-65010-000000 7,064.99 3,750.62 800.00 0.00
Total Category: 650 - INVESTMENT EARNINGS: 7,064.99 3,750.62 800.00 0.00 Fund: 502 - COMPENSATED ABSENCES
Revenue
Department: 00 - UNDESIGNATED
Category: 609 - OTHER REVENUE
502-00-60910-GENFND 46,684.59 95,026.02 70,000.00 80,000.00 502-00-60910-OTHFND 3,602.51 6,364.62 4,000.00 4,000.00

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Attachment: Internal Service Funds - Proposed Budget Workbooks (Budget Study Session Special Revenue and Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council
Subject: Budget Study Session for Enterprise (Water, Sewer) Funds and Capital Funds for Fiscal Year 2023/24
Date: April 18, 2023
Written by: Angela Courter, Director of Administrative Services Recommendation
Study session on Enterprise and Capital Funds for Budget Planning for Fiscal Year 2023/24. No action will be taken.

Background/Analysis
The goal of this study session is to provide an overview of the City Council Members and other interested parties and to address comments or questions about proposed budget details. Each budget workbook shows the historical actual balances for three years (FY 19/20, FY 20/21, and FY21/22), the adopted budget for 2022/23, the estimated budget for 2022/23 and the 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 funding source, and how to best use the funding or City staff to meet the needs of most of the community. The drafted budget strives to strike a balance between 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 Council in May.

3.2 Packet Pg. 48
Executive Summary:

With the guidance provided by the City Council and the community during the strategic planning session held on March 7, 2023, and followed with discussions on prioritizations of projects during our first budget study session on April 4th, 2023, staff have updated the projects and related expenditures for the capital plan, related required transfers out of resources, confirmed allocation of staffing levels and increased insurance levels within the General Fund and the proportionate allocation for the implications to the enterprise funds.

The primary Goals and Objectives that are reflected within the capital projects and enterprise funds are:

Enterprise Funds:

3. - 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)
C. Objective: Improve emergency preparedness, including wildfire preparedness Capital Projects

1. Ensure long-term vitality for the City.

C. Facilitating affordable housing, new development, and new infrastructure consistent with vision and goals of the General Plan and EIR.

D. Preserve City infrastructure to meet community needs.

Fiscal Impact
Budgets for Enterprise and Capital Projects are primarily developed by the Director of Public Works and Engineering using already developed Rate Studies for the Enterprise Funds as well as our Capital Improvement Plan, consistent with the General Plan and related infrastructure capital and master plans.

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Enterprise Funds
· Estimated Combined Enterprise Funds - The proposed budget includes a combination of conservative revenue projections and conservative operational expenditure projections. - Revenues for the rest of fiscal year 2022/23 are approximately 7.5% lower than the adopted budget and less than 1% higher than last year’s, FY 2021/22 actuals. The proposed budget is conservatively proposing a further reduction in revenues of approximately $300K or 5% of the estimated actuals. These decreases are a continued function of increased conservation, some driven by the return to work, as well as reduced expectations of connection fees from developments and final payment of the interfund debt service between the Water Fund and Wastewater fund of $552,000.
- Expenditures for Fiscal Year 2022/23 are anticipated to decrease by just over $775,000 or 9.3%. This decrease is primarily driven by removal of the allocation of the contribution to the vehicle replacement fund due to timing for the purchase of their related equipment, reduced expenditures for capital improvement projects incurred during the year, specifically the W. Sierra Ave. Sewer Replacement Project, as well as delayed rollout of the Portal, Mercantile and Aaron Replacement budgeted projects that were in design.

Expenditures for the combined Water and Wastewater fund in proposed fiscal year 2023/24 are decreasing by approximately 18% or $1.4M due to the completion of the debt service between the Water and Wastewater fund, which reduced the debt service by $582,000 as well as reduced costs for capital projects as they are aligned with the rate study timing to accumulate fund balance and afford the least impact to our customers.

The water rate and wastewater treatment cost changes have been taken into consideration assuming consumption remains consistent with the prior year usage.

Any change in consumption would adjust the expense as well as the charges to customers on their volumetric part of their utility bill.

The City currently utilizes bi-monthly billing which was previously consistent with most other water and sewer districts due to the requirements of manual meter reading. The City invested in digital meter reading infrastructure just under 10 years ago to better inform all water users of possible leaks and to increase efficiency of the utility billing process. With the adoption of automatic meter reading (AMR) improved ERP billing systems, and the desire to provide smaller more regular bills to customers, more local governments and water districts are moving towards

3.2 Packet Pg. 50
providing monthly bills to their utility customers. Currently this is a project under the Administrative Services department to reach out to the community for customer service feedback and to analyze evaluate a potential move the City to monthly billing. Included with the proposed budget for both water and sewer are assumed adjustments for increased expenses related to items for billing including print and postage as well as merchant service fees.

Enterprise Capital funds include decreased revenues due to reduced connection fees for both fiscal year 2022/23 as well as proposed fiscal year 2023/24. Major capital investments for the water fund include:
o Water portion of the Scada System,
o Well 1A Maintenance
o Water Hydrant Meter Installation and system integration.

Major projects for the wastewater/sewer system are estimated at $740,000 and include:
o Sewer portion of the Scada System
o Cypress sewer replacement, which was advanced due to timing of the proposed and partially grant funded street improvement project.

With these proposed projects the capital funds are using their fund balance and will be continuously monitored to make sure we are meeting project needs with fund balance available.

Capital Projects
Capital Projects are funded with a combination of Special Revenue Funds and General Funds as well as matching grant resources. Currently the budget for fiscal year 2023/24 includes capital projects totaling $4.8M of which $1.9M in offsetting grant funds are expected. These were presented within the Special Revenues Budget workbook. Other capital projects that are not anticipated to include matching grant funds are included within the capital project fund 605.

Total projects are estimated at $1.3M for fiscal year 2023/24 compared to $6.4M for fiscal year 2022/23. Capital projects are subject to timing based on City planning and implementation of the pavement management plan or parks master plan. Significant funding was invested in City streets for fiscal year 2021/22 through 2022/23 due to the availability of borrowed street funding obtained in 2021/22. Major projects proposed for fiscal year 2023/24 include:
o Design for Falletti Ranch Barns
o Design of Park Improvements work for Sunflower Park and Putnam Park

3.2 Packet Pg. 51
o 2024 Streets Improvement
o Continued Implementation of Annual Bike Ped Safety Improvements o La Plaza Park Digital Marquee
o Design of Hwy 116/W. Cotati Intersection
o Redwood Drive & Cypress Pavement Rehab
o Sidewalk Gap Closure Projects
o Civic Center Parking Lot Improvements
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. The proposed budget is conservative in both expenditure 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 services against economic disruptions.

Therefore, this fiscally conservative approach allows the proposed budget to protect essential operations.

Attachments:
2023-24 Enterprise and Capital Projects Funds Budget Study Presentation (PDF) Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (PDF) General Fund - Updated Transfers for Proposed Capital Projects (PDF) Capital Project Funds Budget Workbooks 2023-24 (PDF)
Single and Multi Year Capital Improvements Plan (PDF)

3.2 Packet Pg. 52

ENTERPRISE FUNDS
& CAPITAL FUNDS
Fiscal Year 2023-24
City of Cotati
Session Date : April 18, 2023

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Packet Pg. 53
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Study Session
Overview  Tentative Schedule  Budget Study  Enterprise Funds  Water/Sewer/Internal Service  Capital Project Funds  General Fund Update  Conclusion  Packet Provided Schedules  Enterprise Funds Proposed Budget Workbook  Capital Project Funds Budget Workbook  Multi-Year Capital Projects Plan  General Funds – Updated Workbook with Transfers and Other Sources/Uses
 City Council Revised Department Projects
2 3.2.a
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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation 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
•Special Revenues
•Internal Service Funds
•Enterprise Funds
•Capital Projects
•Transfers In and Outs
April 18, 2023
Budget Adoption
May 25, 2023

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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Goals & Objectives
(Summarized)
Long Term Vitality
•Balanced Budget
•Economic Development
•Affordable & Proper Development
•Infrastructure Preservation
•Pursue Grant Opportunities
Climate Change
•Implementing the local goals in the adopted
“Climate Action 2020 and Beyond
•Community Communications
Community Engagement
•Inclusive and Equitable Practices
•Advance Equity to Community Partners
Equitable, Compassionate & Healthy
Community
•Diversity Source of Strength
•Equity in Hiring/ Promoting/ Contracting
•Advance equity & health partnerships
Best in Class Community Services
• Community Safety & Quality
•Support High Level Core Services
•Emergency Preparedness
•Update Regulations
•Development Services
•Regional Participation
•Improve Service Delivery

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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation

ENTERPRISE FUNDS
Enterprise Funds are used to account for operations
that are financed and operated in a similar manner
as a private business enterprises, where the intent is
that the costs of providing goods or services to the
general public on a continuing basis be financed or
recovered primarily through user charges.

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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Budget Highlights
Maintains a reserve
of 33% of operating
expenses
Proposed rate
change per the
proposed rate
study for water &
sewer
Conservative
Revenue and
Expenditures
Estimates
Continued focus on
infrastructure
improvements and
preservation

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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation WATER
FUNDS

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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Water Funds Overview
◦ BUDGET ASSUMPTIONS
◦ Water rate adjustment in FY 2023-24:
◦ Water rates are determined by the cost of delivering water and maintaining infrastructure and equipment in order to properly treat and distribute water to our customers.
◦ Rate Study presented to council April 12, 2022, and adopted June 14, 2022.
◦ Interfund Debt Service Back to General Fund for UAL Contribution. ◦ Proposed Capital Project and Equipment Improvements:
◦ SCADA Server Upgrade & Relocation - $100,000 (Extended FY 2022/23 ◦ Well 1A Maintenance Improvements - $42,500
◦ Water Hydrant ATM - $75,000

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Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation •One Time UAL ADP in FY 2021/22 $989,900
•Personnel budgeting full staffing
•Allocated Contract Services
•Estimated Increasing Insurance
•Continued water conservation programs
•Cost of Water Procurement -
•Water Agency Increased Rate of 9.50%
•Consistent Water Consumption/Conservation
Changes in Operating Expenditures:
•Increased Rates per Study
•Reduced Consumption Conservation/Rain
•Reduced Connection Fees - Continuing
Change in Revenues:
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
2023-2024
Proposed
Millions
Water Operating Funds - Revenues and
Expenses
Operating Revenues Operating Expenses

3.2.a
Packet Pg. 61
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Water
Capital
Fund
◦ Continuing Projects ◦ Water Scada System ◦ Well 1A Maintenance ◦ Hydrant ATM

3.2.a
Packet Pg. 62
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation

SEWER FUNDS

3.2.a
Packet Pg. 63
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Sewer Funds Overview
◦ BUDGET ASSUMPTIONS
◦ Rate adjustment in FY 2023-24
◦ Sewer rates are determined by the cost of treatment of wastewater and maintenance of related infrastructure and equipment. ◦ Rate Study presented to council April 12, 2022, and adopted June 14, 2022.
◦ Proposed Capital Project Improvements:
◦ Design for Cypress Ave. Sewer - $640,000
◦ SCADA Server Upgrade & Relocation - $100,000

3.2.a
Packet Pg. 64
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation • One Time UAL ADP in FY 2021/22
$948,220
• Personnel budgeting full staffing
• Allocated Contract Services
• Estimated Increasing Insurance
• Increased wastewater treatment
costs of approximately 6.8% in
2022/23 level in 2023/24.

Operating Expenditures:
• Increased Rates per Study
• Reduced consumption due to
reaveraging. (multiple years of
conservation)
• Reduced Connection Fees
• Conservative Reduction
Change in Revenues: $0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
2023-2024
Proposed
Millions
Sewer Operating Funds - Revenues
and Expenses
Operating Revenues Operating Expenses

3.2.a
Packet Pg. 65
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Sewer
Capital
Fund
◦ Continuing Projects ◦ Water Sewer System ◦ Continued Lateral Repairs ◦ Cypress Ave. Sewer Replacement (Advance of Street Project)

3.2.a
Packet Pg. 66
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation QUESTIONS?

3.2.a
Packet Pg. 67
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation

CAPITAL PROJECTS
PROPOSED BUDGET FOR FY 2022-23
NOTE: MULTI-YEAR PLAN PRESENTED TO PLANNING COMMISSION MAY 16, 2023

3.2.a
Packet Pg. 68
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Streets Capital
Projects ◦ 2023-24 Streets Construction & Improvements ◦ Street Paving Improvements and Maintenance ◦ 2024 Street Improvements - Budget $601,000
◦ Redwood Drive & Cypress – Budget
$2,996,253
◦ Hwy 116/W. Cotai Ave Intersection Design
$544,000
◦ Continued Bicycle Pedestrian Traffic Safety
Improvements
◦ Gateway La Plaza Marquee– Budget $83,000
◦ Sidewalk Gap Closure projects $220,000

3.2.a
Packet Pg. 69
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Parks Capital
Projects
◦ 2023-24 Park Improvements - $1,556,211
◦ Kotate Park Improvements Completion
◦ Implements Park Capital Plan improvements for Kotate
Park, including replacement of park play equipment,
relandscaping planter areas, new bollard lights, and
restroom.
◦ Budget $166,211
◦ Putnam Park
◦ This project includes the design of a Dog park,
perimeter pathway and pedestrian bridge across the
Laguna de Santa Rosa, baseball field fencing, and
various related park amenities.
◦ Budget $185,000
◦ Sunflower Park
◦ The project includes rebuilding the tennis/pickleball court, walkways, correcting site drainage, and desiring and installation of a play structure.
◦ Budget $1,055,000
◦ Veronda-Falletti Ranch Barns
◦ Initial design and studies on rebuild of the barns to expand the potential community programs and events
centered on agricultural themes.
◦ Budget $150,000

3.2.a
Packet Pg. 70
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Building
Capital
Projects
◦ Civic Center Parking Lot
Improvements
◦ Project is to reconfigure the
Civic Center Complex parking
lot to comply with City and
State codes, for pedestrian
safety, add parking spots and
add Level 2 EV chargers.
◦ Budget $250,000

3.2.a
Packet Pg. 71
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation QUESTIONS?

3.2.a
Packet Pg. 72
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Updates for General Fund
◦ Other Sources/Uses
◦ Interfund Loans with to Water
and Sewer for their
Proportionate Allocation of
Pension Obligation Bond
◦ Transfers In
◦ 2022/23 Transfers In
◦ $215 K from Public Safety Fund
◦ $605 K from Streets Improvement
Fund for Reimbursement for PY
General Fund Transfers for West
Side Street Improvements Project
◦ 2023/24 Transfers In
◦ $164 K from Public Safety Fund
Transfers Out
2022/23 Transfers Out
$ 187K to Grants Funds
$ 1,730K To Capital Projects
$ 809K for Debt Service
$ 91K for Successor Agency Coverage
and K-9 Fund Coverage
2022/23 Transfers Out
$2,589K To Grants Funds
$712K to Capital Projects
$810K to Debt Service
$30K to K-9 Fund

3.2.a
Packet Pg. 73
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Conclusion
A balanced budget maintaining
prudent fund balance levels. We
will continue to closely monitor
the operating funds to ensure that
we stay on track to stabilize and
begin growing fund balances
while also undertaking the
necessary infrastructure
maintenance and upgrades
Operating reserve requirements
meet for both Water and Sewer
Funds
City staff will continue to update
the Council on any significant
budgetary changes prior 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.

3.2.a
Packet Pg. 74
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation QUESTIONS?

3.2.a
Packet Pg. 75
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation

3.2.a
Packet Pg. 76
Attachment: 2023-24 Enterprise and Capital Projects Funds Budget Study Presentation Parent Budget % %
INVESTMENT EARNINGS 3,274 5,000 5,000 0.00 0 0.00
3,274 5,000 5,000 0.00 0 0.00
CONTRIBUTIONS -42 0 0 0.00 0 0.00
-42 0 0 0.00 0 0.00
WTR-USAGE 959,779 1,287,000 1,087,000 -15.54 -122,000 -9.48WTR-BASE 960,009 860,000 860,000 0.00 0 0.00WTR-REV. OTHR 10,742 0 7,000 0.00 0 0.00WTR-REV. OTHR-TURN ON FEE 12,849 11,000 8,500 -22.73 -3,000 -27.27WTR-REV. OTHR-LATE FEE 26,844 25,000 35,000 40.00 -3,700 -14.80WTR-REV. OTHR-BACKFLOW 17,787 10,000 3,500 -65.00 0 0.00WTR-REIMB 3,141 0 0 0.00 0 0.00WTR-REIMB-BCKFLW SPCL ASSMNT 587 0 0 0.00 0 0.00WTR-REIMB-RTRN CHCK FEE 70 0 0 0.00 0 0.00CNSRVTN-GRANTS 0 0 0 0.00 0 0.00 1,991,807 2,193,000 2,001,000 -0.09 -128,700 -0.061,995,039 2,198,000 2,006,000 0.00 -128,700 0.00 SALARIES AND BENEFITS 813,559 670,260 658,530 0.00 420 5.86 PAYOUTS 32,353 28,110 33,575 0.00 -1,120 0.00MATERIALS & SUPPLIES 17,422 22,000 18,500 -15.91 0 0.00ALLOCATED-MATERIALS & SUPPLIES 612 216 216 0.00 408 188.89 18,035 22,216 18,716 0.00 408 188.89
CNTRCT SVCS-PROFESSIONAL SVCS 27,448 7,000 7,000 0.00 -2,000 -28.57ALLOCATED-PROFESSIONAL SVCS 6,829 16,066 11,886 -26.02 2,175 13.54CNTRCT SVCS-TECH & DATA MGMT 50,819 48,940 63,940 30.65 -3,300 -6.74ALLOCATED-TECH & DATA MGMT 31,924 28,330 32,650 15.25 7,952 28.07CNTRCT SVCS-SPECIAL PROJECT 0 69,650 110,000 57.93 30,350 43.58CNTRCT SVCS-GENERAL 17,084 28,684 79,824 178.29 3,092 10.78WATER RATE STUDY 663 0 0 0.00 15,000 1.00ALLOCATED-GENERAL 11,610 17,936 17,936 0.00 -1,069 -5.96 146,378 216,606 323,236 0.00 67,200 -5.96
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Budget Comparison Report
Enterprise (Water and Wastewater) Funds Account Summary Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Fund: 401 - WATER OPERATING
Revenue
Category: 650 - INVESTMENT EARNINGS
401-00-65010-000000 16,628 8,982 0
Category: 700 - SALARIES AND BENEFITS
COMBINED 506,527 737,228 0 699,090

COMBINED
Total Category: 660 - CONTRIBUTIONS: 0 0 0 0
Category: 680 - SPECIAL REVENUESCategory: 660 - CONTRIBUTIONS 401-00-66010-000000 00 0 0
5,000
Total Category: 650 - INVESTMENT EARNINGS: 16,628 8,982 0 5,000 401-00-68100-000000 279 35,257 7,000 0
401-00-68102-000000 9,825 7,270 -2,500 8,000
401-00-68010-000000 1,056,377 1,181,243 -200,000 1,165,000 401-00-68020-000000 809,815 865,724 0 860,000
401-00-68150-000000 00 0 0
401-00-68152-000000 2,481 202 0 0
401-00-68104-000000 20,343 25,380 10,000 21,300
401-00-68106-000000 13,359 12,766 -6,500 10,000
Total Category: 680 - BILLING: 1,912,779 2,128,145 -192,000 2,064,300 401-00-69100-000000 0 194 0 0401-00-68154-000000 300 110 0 0 Total Revenue: 1,929,407 2,137,127 -42,000 2,069,300
Expense
Category: 707 - PAYOUTS
25,265 0 5,000
401-00-80000-1ALLOC 0 0 0 624
Total Category: 800 - MATERIAL & SUPPLY: 48,297 13,875 -3,500 22,624 Category: 800 - MATERIAL & SUPPLY
401-00-80000-000000 48,297 13,875 -3,500 22,000
6,167 38,330 5,465 26,990
401-00-80186-1ALLOC 24,670 33,932 4,320 36,282
401-00-80187-000000 0 0 40,350 100,000401-00-80185-1ALLOC 13,009 13,221 -4,180 18,241401-00-80186-000000 34,878 43,699 15,000 45,640 Category: 801 - CONTRACT SERVICES
401-00-80185-000000 9,024
401-00-80188-1ALLOC 8,325 10,152 0 16,867
Total Category: 801 - CONTRACT SERVICES: 114,529 147,713 106,630 283,806 401-00-80188-000000 24,624 21,444 51,140 31,776
401-00-80188-17RATE 0 0 0 15,000

3.2.b
Packet Pg. 77
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
SVCS-LEGAL 4,810 0 3,800 0.00 0 0.00ALLOCATED-LEGAL RETAINER 8,633 9,509 9,509 0.00 371 3.90ALLOCATED-LEGAL NON-RETAINER 1,077 5,400 1,080 -80.00 -4,360 -80.74SVCS-LEGAL-SPCL-ALLOCATED 1,321 2,700 2,700 0.00 576 21.33 15,839 17,609 17,089 0.00 -3,413 21.33
UTILITIES - COMCAST 382 450 450 0.00 1,443 320.67UTILITIES - PG&E 60,365 61,300 81,300 32.63 32,540 0.53UTILITIES - SONOMA EVERGREEN 6,335 7,100 7,100 0.00 1,100 0.15UTILITIES-PHONE 7,718 7,650 7,650 0.00 0 0.00 74,801 76,500 96,500 0.00 35,083 0.46
R&M-GENERAL 36,643 25,350 35,000 38.07 650 2.56R&M-VEHICLE 6,463 57,750 57,750 0.00 -5,250 -9.09 43,106 83,100 92,750 0.00 -4,600 -9.09
OTHER EXPENSES 0 0 0 0.00 0 0.00ADS.& PUBS 953 300 1,600 433.33 0 0.00BAD DEBT WRITE OFF -68,343 0 0 0.00 0 0.00BANK & MERCHANT FEES 0 16,590 37,800 127.85 28,410 1.71ALLOCATED-BANK & MERCHANT FEES 17,868 1,193 1,193 0.00 575 48.20DUES & SUBSCRIPTIONS 14,365 23,370 23,370 0.00 -1,110 -4.75ALLOCATED-DUES & SUBSCRIPTIONS 0 1,470 1,470 0.00 -56 -3.81EQUIPMENT RENTAL 1,818 2,540 2,540 0.00 920 36.22ALLOCATED-EQUIPMENT RENTAL 0 1,609 1,609 0.00 -787 -48.91INSURANCE-OTHER 0 0 0 0.00 21,640 0.00ALLOCATED-OTHER INSURANCE 56,468 69,169 69,169 0.00 4,863 7.03LICENSING-SOFTWARE 0 0 0 0.00 5,000 0.00MEETING & TRAINING 352 500 650 30.00 0 0.00RECRUITING 323 400 400 0.00 0 0.00POSTAGE 1,462 550 850 54.55 950 1.73PRNTG-PSTG-UTILITY BILLING 9,586 6,600 3,600 -45.45 2,400 0.36PRINTING/COPIES 645 500 500 0.00 0 0.00ALLOCATED-PRINTING/COPIES 193 1,620 2,270 40.12 -60 -3.70REGULATORY FEES 16,468 18,000 19,000 5.56 -4,500 -25.00SMALL TOOLS & EQUIP. 2,261 9,000 49,000 444.44 0 0.00TRAVEL, MEALS, LODGING 412 500 500 0.00 0 0.00VEHICLE FUEL EXPENSE 6,898 5,000 8,320 66.40 0 0.00 61,731 158,911 223,841 66.40 58,245 0.37
ADMIN FEE-BACKFLOW 42 30 30 0.00 0 0.00
42 30 30 0.00 0 0.00
INVESTMENT EXPENSE - FMV 14,430 0 0 0.00 0 0.00INT. EXP-INTRFND LN 9,147 9,503 9,503 0.00 0 0.00PRINCIPAL-INTRFND LN 0 676,966 676,966 0.00 -582,000 -85.97PRINCIPAL-LEASE 0 0 0 0.00 0 0.00 23,577 686,469 686,469 0.00 -582,000 0.00
Category: 802 - LEGAL
401-00-80285-000000 11,967 7,207 3,800 0
Category: 803 - UTILITIES
401-00-80302-000000 318 335 0 1,893
401-00-80286-1ALLOC 379 527 0 3,276
Total Category: 802 - LEGAL: 26,061 16,821 -520 14,196
401-00-80285-1ALLOC 9,439 7,432 0 9,880
401-00-80285-2ALLOC 4,277 1,655 -4,320 1,040401-00-80306-000000 6,031 7,593 0 7,650 Total Category: 803 - UTILITIES: 91,127 97,990 20,000 111,583 401-00-80303-000000 77,645 83,279 20,000 93,840
401-00-80305-000000 7,132 6,783 0 8,200
Category: 806 - OTHER EXPENSES
401-00-80600-000000 315 0 0 0
401-00-80572-000000 25,298 61,040 0 52,500
Total Category: 805 - REPAIR & MAINTENANCE: 41,018 77,023 9,650 78,500 Category: 805 - REPAIR & MAINTENANCE
401-00-80570-000000 15,720 15,983 9,650 26,000401-00-80609-000000 0 18 21,210 45,000401-00-80609-1ALLOC 12,595 17,495 0 1,768401-00-80605-000000 562 0 1,300 300 401-00-80607-000000 -41 96,262 0 0
401-00-80616-000000 4,099 530 0 3,460
401-00-80616-1ALLOC 236 26 0 822
401-00-80611-000000 25,648 21,356 0 22,260
401-00-80611-1ALLOC 0 0 0 1,414401-00-80626-000000 3,594 0 0 5,000 401-00-80628-000000 0 294 150 500
401-00-80620-000000 6,438 0 0 21,640
401-00-80620-1ALLOC 39,202 52,623 0 74,032
401-00-80631-000000 6,867 8,870 -3,000 9,000
401-00-80632-000000 3,810 22 0 500401-00-80629-000000 199 345 0 400 401-00-80630-000000 16 530 300 1,500
401-00-80645-000000 6,125 4,143 40,000 9,000
401-00-80652-000000 553 0 0 500
401-00-80632-1ALLOC 248 197 650 1,560401-00-80640-000000 12,945 13,003 1,000 13,500 Total Category: 807 - FISCAL FEES: 21 -4,357 0 30
Category: 808 - DEBT SERVICECategory: 807 - FISCAL FEES 401-00-80740-000000 21 -4,357 0 30
401-00-80654-000000 4,956 5,274 3,320 5,000
Total Category: 806 - OTHER EXPENSES: 128,365 220,986 64,930 217,156 Total Category: 808 - DEBT SERVICE: 13,434 11,309 0 104,469 401-00-80827-000000 0 0 0 94,966
401-00-80836-000000 00 0 0401-00-80822-999999 00 0 0401-00-80826-000000 13,434 11,309 0 9,503

3.2.b
Packet Pg. 78
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
ALLOCATED-FIXED ASSET-VEHICLE 0 53,575 53,575 0.00 -35,375 -66.03 0 53,575 53,575 0.00 -35,375 -66.03
OPER TRANS OUT-WTR 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
AQUEDUCT WATER USAGE 453,872 600,000 580,000 -3.33 35,250 0.06BACKFLOW 16,580 17,000 3,605 -78.79 -12,000 -0.71GSA - PUMP WELL USE FEE 5,252 0 12,700 0.00 15,000 1.00CNSRVTN-EDUCATION PRGRM 30,488 26,000 10,000 -61.54 -21,000 -80.77CNSRVTN-CSH 4 GRASS 5,768 4,000 4,000 0.00 0 0.00CNSRVTN-TOILET RPLCMNT 100 0 0 0.00 0 0.00CNSRVTN-WASHER 75 250 250 0.00 0 0.00CNSRVTN-WATER AUDITS 4,674 4,000 4,000 0.00 0 0.00CNSRVTN-WATER SMART 15,539 8,000 15,540 94.25 8,000 100.00 532,348 659,250 630,095 94.25 -13,000 100.00
1,761,769 2,672,636 2,834,406 0.06 -565,968 -0.21
233,270 -474,636 -828,406 94.25 437,268 100.00
1,675,307 696,440 846,901 1.00 151,961 1.00
521,458 595,850 644,381 0.08 -45,464 1.00
Reserves in Excess: 809,746 843,473 101,930 298,015 1,153,849 100,590 202,520 1.01 197,425 1.00 Category: 809 - CAPITAL OUTLAY
Total Category: 810 - TRANS OUT & OTHER USES: 0 0 0 0
Category: 820 - ENTERPRISECategory: 810 - TRANS OUT & OTHER USES 401-00-81000-000000 00 0 0
401-00-80905-1ALLOC 0 0 0 18,200
Total Category: 809 - CAPITAL OUTLAY: 0 0 0 18,200
401-00-82030-000000 0 0 12,700 15,000
401-00-82050-000000 25,181 25,209 -16,000 5,000401-00-82010-000000 475,192 602,082 -20,000 635,250 401-00-82020-000000 11,418 12,406 -13,395 5,000
401-00-82054-000000 150 75 0 250
401-00-82055-000000 549 1,059 0 4,000401-00-82051-000000 460 1,000 0 4,000401-00-82053-000000 00 0 0 Total Fund: 401 - WATER OPERATING: 243,697 130,608 -203,770 130,212 Total Expense: 1,685,710 2,006,520 161,770 1,939,088
401-00-82058-03PWGL 23,684 7,770 7,540 16,000
Total Category: 820 - ENTERPRISE: 536,633 649,600 -29,155 646,250 Ending Fund Balance/Deficit: 1,311,429 1,442,037 150,461 848,401 Required Reserve: 501,683 598,563 48,531 550,386

3.2.b
Packet Pg. 79
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
INVESTMENT EARNINGS 2,440 5,000 5,000 0.00 0 0.00
2,440 5,000 5,000 0.00 0 0.00
OPER TRANS IN-WTR CAP 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
WTR-COLL. SYSTM CHRGS 0 0 0 0.00 0 0.00WTR-CONNECTION FEES 327,427 0 0 0.00 0 0.00WTR CPTL-REV.OTHR-METER 5,164 1,700 0 -100.00 0 0.00WTR CPTL-REV.OTHR 378 0 0 0.00 0 0.00 332,969 1,700 0 0.00 0 0.00335,409 6,700 5,000 0.00 0 0.00 INVESTMENT EXPENSE - FMV 12,183 0 0 0.00 0 0.00
12,183 0 0 0.00 0 0.00
FIXED ASSETS-IMPRVMNTS 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
WTR- Well 4 (W. Cotati/116) 0 50,000 50,000 0.00 -50,000 -100.00CIP-SCADA SYSTEM 0 150,000 80,000 -0.47 -50,000 -33.33WTR-CIP-WELL 1A IMPRVMNTS 0 0 0 0.00 42,500 0.00WTR - WATER ATM 0 0 0 0.00 75,000 0.00Portal, Mercantile & Aaron Main Replacement 0 608,900 131,105 0.00 -608,900 -100.00 0 808,900 261,105 0.00 -591,400 -100.00
12,183 808,900 261,105 0.00 -593,900 -100.00
323,225 -802,200 -256,105 0.00 593,900 -100.00
1,139,059 134,484 882,954 1.00 537,670 1.00
402-00-92200-63PWGL 0 0 0 75,000
Fund: 402 - WATER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Category: 680 - SPECIAL REVENUES: 224,790 86,647 -1,700 1,700 402-00-68120-000000 12,645 15,588 -1,700
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 0 0 0 0 Category: 680 - SPECIAL REVENUESCategory: 670 - TRANSFR IN & OTHR SOURCES 402-00-67000-000000 00 0 0402-00-65010-000000 9,765 6,085 0 5,000 Total Category: 650 - INVESTMENT EARNINGS: 9,765 6,085 0 5,000 1,700
402-00-68126-000000 00 0 0
402-00-68030-000000 1,750 0 0 0
402-00-68040-000000 210,395 71,059 0 0
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 808 - DEBT SERVICE
402-00-80822-999999 00 0
Total Revenue: 234,555 92,732 -1,700 6,700
Expense
Total Category: 809 - CAPITAL OUTLAY: 0 13,439 0 0
Category: 911 - CAPITAL PROJECTCategory: 809 - CAPITAL OUTLAY 402-00-80910-000000 0 13,439 0 0
Total Category: 911 - CAPITAL PROJECT: 12,150 0 -547,795 217,500 402-00-92200-63PWGL 0 0 0 42,500
402-00-92200-PORTAL 0 0 -477,795 0402-00-92200-22PWGL 00 0 0402-00-92200-53PWGL 12,150 0 -70,000 100,000 Total Expense: 12,150 13,439 0 217,500
Total Fund: 402 - WATER CAPITAL: 222,405 79,293 -1,700 -210,800 Ending Fund Balance/Deficit: 736,541 815,834 748,470 672,154

3.2.b
Packet Pg. 80
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
CONSERVATION FEE 17,750 0 0 0.00 0 0.00
17,750 0 0 0.00 0 0.00
INVESTMENT EARNINGS 6,736 5,000 5,000 0.00 0 0.00OTHER INTEREST 7,247 0 0 0.00 0 0.00 404-00-65000-000000 INTERFUND DEBT 0 0 0 0.00 0 0.00
13,983 5,000 5,000 0.00 0 0.00
SWR-USAGE 1,376,311 1,514,000 1,346,000 -0.11 -152,150 -10.05SWR-BASE 1,402,468 1,548,000 1,539,000 -0.01 82,000 0.05SWR-REIMB 20,013 0 0 0.00 0 0.00SWR-REIMB SWR SPCL ASSMNT 565 0 300 0.00 0 0.00 2,799,357 3,062,000 2,885,300 0.00 -340,150 0.002,831,090 3,067,000 2,890,300 0.00 -340,150 0.00 SALARIES AND BENEFITS 793,654 667,690 656,585 -0.02 28,680 0.04PAYOUTS 31,781.11 27,180.00 33,575.00 0.00 -1,030 0.00MATERIALS & SUPPLIES 6,914 7,000 7,000 0.00 0 0.00ALLOCATED-MATERIALS & SUPPLIES 582 212 212 0.00 400 188.68 7,496 7,212 7,212 0.00 400 188.68
CNTRCT SVCS-PROFESSIONAL SVCS 25,320 7,500 7,500 0.00 -5,500 -73.33ALLOCATED-PROFESSIONAL SVCS 6,528 15,768 11,666 -26.01 2,122 13.46CNTRCT SVCS-TECH & DATA MGMT 11,735 13,100 28,100 114.50 -600 -4.58ALLOCATED-TECH & DATA MGMT 30,210 27,806 32,046 15.25 7,779 27.98CNTRCT SVCS-SPECIAL PROJECT 0 4,000 4,000 0.00 3,500 87.50CNTRCT SVCS-GENERAL 1,467 10,650 10,650 0.00 -650 -6.10SEWER 2017 RATE STUDY 663 0 0 0.00 1 0.00ALLOCATED-GENERAL 11,014 17,606 17,606 0.00 -1,057 -6.00 86,937 96,430 111,568 0.00 5,595 -6.00
SVCS-LEGAL 319 0 400 0.00 0 0.00ALLOCATED-LEGAL RETAINER 8,228 9,333 9,333 0.00 357 3.83ALLOCATED-LEGAL NON-RETAINER 1,023 5,300 1,060 -80.00 -4,280 -80.75SVCS-LEGAL-SPCL-ALLOCATED 1,257 2,650 2,650 0.00 563 21.25 10,828 17,283 13,443 0.00 -3,360 21.25
UTILITIES - COMCAST 382 450 450 0.00 1,406 312.44UTILITIES - PG&E 8,800 8,500 12,850 51.18 12,920 152.00UTILITIES - SONOMA EVERGREEN 564 600 600 0.00 1,440 240.00UTILITIES-PHONE 5,524 5,300 5,300 0.00 310 5.85 15,271 14,850 19,200 0.00 16,076 5.85
Category: 700 - SALARIES AND BENEFITS
COMBINED 628,053 714,520 -11,105 696,370
00 0 0
404-00-62040-000000 19,250 73,500 0 0
Total Category: 620 - CHARGES FOR SVS: 19,250 73,500 0 0 Fund: 404 - SEWER OPERATING
Revenue
Category: 620 - CHARGES FOR SVSCategory: 680 - SPECIAL REVENUES 404-00-68010-000000 1,188,382 1,284,295 -168,000 1,361,850 404-00-65100-000000 48,772 0 0 0
Total Category: 650 - INVESTMENT EARNINGS: 100,703 25,059 0 5,000 Category: 650 - INVESTMENT EARNINGS
404-00-65010-000000 51,931 25,059 0 5,000
404-00-68160-000000 714 0 300 0
Total Category: 680 - SPECIAL REVENUES: 2,482,811 2,569,085 -158,700 2,991,850 404-00-68020-000000 1,204,829 1,284,789 -9,000 1,630,000 404-00-68158-000000 88,886 0 0 0
Expense
Total Revenue: 2,602,763 2,667,644 -158,700 2,996,850
Category: 707 - PAYOUTS
6,089 11,700 0 7,612
Category: 801 - CONTRACT SERVICES
404-00-80000-1ALLOC 0 0 0 612
404-00-80000-000000 6,089 11,700 0 7,000
Category: 800 - MATERIAL & SUPPLY
COMBINED 6,166.73 37,853.43 6,395.00 26,150
Total Category: 800 - MATERIAL & SUPPLY:
404-00-80186-000000 12,149 15,522 15,000 12,500
404-00-80186-1ALLOC 23,644 32,233 4,240 35,585404-00-80185-000000 12,460 781 0 2,000404-00-80185-1ALLOC 12,603 12,578 -4,102 17,890 Total Category: 801 - CONTRACT SERVICES: 81,421 72,563 15,138 102,025 Category: 802 - LEGAL
404-00-80188-17RATE 00 0 1404-00-80188-1ALLOC 7,991 9,630 0 16,549 404-00-80187-000000 0 0 0 7,500
404-00-80188-000000 12,575 1,819 0 10,000
Total Category: 802 - LEGAL: 14,935 9,134 -3,840 13,923 Category: 803 - UTILITIES
404-00-80285-2ALLOC 4,097 1,570 -4,240 1,020
404-00-80286-1ALLOC 363 501 0 3,213
404-00-80285-000000 1,819 0 400 0
404-00-80285-1ALLOC 8,656 7,064 0 9,690
Total Category: 803 - UTILITIES: 13,207 15,407 4,350 30,926 Category: 805 - REPAIR & MAINTENANCE
404-00-80305-000000 529 596 0 2,040
404-00-80306-000000 4,254 5,487 0 5,610
404-00-80302-000000 318 335 0 1,856
404-00-80303-000000 8,105 8,989 4,350 21,420

3.2.b
Packet Pg. 81
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
R&M-GENERAL 24,271 10,000 15,000 50.00 0 0.00R&M-VEHICLE 6,463 35,000 35,000 0.00 300 0.86 30,733 45,000 50,000 0.00 300 0.86
ADS.& PUBS 143 400 200 -50.00 0 0.00BAD DEBT WRITE OFF -41,630 0 0 0.00 0 0.00BANK & MERCHANT FEES 0 30,810 37,800 22.69 -12,310 -39.95ALLOCATED-BANK & MERCHANT FEES 33,009 1,171 1,171 0.00 563 48.08DUES & SUBSCRIPTIONS 13,998 10,000 10,750 7.50 2,913 29.13ALLOCATED-DUES & SUBSCRIPTIONS 0 1,442 1,442 0.00 -55 -3.81EQUIPMENT RENTAL 10,597 10,000 10,000 0.00 600 6.00ALLOCATED-EQUIPMENT RENTAL 0 1,579 1,579 0.00 -773 -48.96INSURANCE-OTHER 0 0 0 0.00 20,710 0.00ALLOCATED-OTHER INSURANCE 52,454 67,889 67,889 0.00 4,720 6.95LICENSING-SOFTWARE 0 0 0 0.00 5,600 0.00MEETING & TRAINING 327 2,000 395 -80.25 0 0.00RECRUITING 323 200 200 0.00 0 0.00POSTAGE 505 100 450 350.00 512 512.00PRNTG-PSTG-UTILITY BILLING 9,586 8,400 3,400 -59.52 0 0.00PRINTING/COPIES 645 50 250 400.00 0 0.00ALLOCATED-PRINTING/COPIES 183 1,590 2,225 39.94 -60 -3.77REGULATORY FEES 0 3,000 3,000 0.00 0 0.00SMALL TOOLS & EQUIP. 261 3,500 3,500 0.00 0 0.00TRAVEL, MEALS, LODGING 412 500 500 0.00 0 0.00VEHICLE FUEL EXPENSE 6,898 4,400 8,320 89.09 0 0.00 87,711 147,031 153,071 89.09 22,420 0.00
ADMIN FEE-DELINQUENT SEWER 607 0 0 0.00 0 0.00
607 0 0 0.00 0 0.00
INVESTMENT EXPENSE - FMV 26,536 0 0 0.00 0 0.00INTEREST - INTERFUND LOAN 25,517 49,786 49,786 0.00 -22,717 -45.63PRINCIPAL - INTERFUND LOAN 0 93,908 93,908 0.00 -53,479 -56.95 52,053 143,694 143,694 0.00 -76,196 -0.53
ALLOCATED-FIXED ASSET-VEHICLE 0 87,575 0 -1.00 -69,725 -79.62 0 87,575 0 -1.00 -69,725 -79.62
OPER TRANS OUT-SWR 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
PRINCIPAL - DEBT SERVICE 894,936 888,408 888,408 0.00 -71,099 -0.08WASTEWATER TREATMENT 1,250,570 1,420,000 1,483,920 4.50 111,644 0.08 2,145,506 2,308,408 2,372,328 0.03 40,545 0.02
404-00-80605-000000 308 699 -200 400
404-00-80607-000000 0 31,466 0 0
Total Category: 805 - REPAIR & MAINTENANCE: 45,784 48,152 5,000 45,300 Category: 806 - OTHER EXPENSES
404-00-80570-000000 18,457 18,817 5,000 10,000404-00-80572-000000 27,328 29,335 0 35,300404-00-80611-000000 17,989 13,893 750 12,913404-00-80611-1ALLOC 0 0 0 1,387404-00-80609-000000 0 0 6,990 18,500404-00-80609-1ALLOC 23,899 32,951 0 1,734404-00-80620-1ALLOC 37,470 49,776 0 72,609404-00-80620-000000 50 0 0 20,710 404-00-80616-000000 3,442 0 0 10,600
404-00-80616-1ALLOC 227 25 0 806
404-00-80629-000000 199 279 0 200404-00-80630-000000 0 0 350 612 404-00-80626-000000 3,594 0 0 5,600
404-00-80628-000000 358 284 -1,605 2,000
404-00-80632-1ALLOC 238 187 635 1,530404-00-80640-000000 2,625 2,848 0 3,000 404-00-80631-000000 6,867 8,870 -5,000 8,400404-00-80632-000000 63 16 200 50 Category: 807 - FISCAL FEES
404-00-80754-000000 6 146 0 0
404-00-80654-000000 4,956 5,274 3,920 4,400
Total Category: 806 - OTHER EXPENSES: 107,516 148,778 6,040 169,451 404-00-80645-000000 4,681 2,209 0 3,500404-00-80652-000000 553 0 0 500 404-00-80822-999999 00 0 0
404-00-80825-000000 33,677 26,160 0 27,069
Total Category: 810 - TRANS OUT & OTHER USES: 0 0 0 0
Category: 820 - ENTERPRISE
Total Category: 807 - FISCAL FEES: 6 146 0 0
Category: 808 - DEBT SERVICE
0 404-00-80905-1ALLOC 0 0 -87,575 17,850
Total Category: 809 - CAPITAL OUTLAY: 0 0 -87,575
Total Category: 808 - DEBT SERVICE: 33,677 26,160 0 67,498 Category: 809 - CAPITAL OUTLAY
404-00-80834-SUBREG 857,099 863,922 0 817,309
404-00-80835-000000 0 0 0 40,429
404-00-82040-000000 885,435 1,142,028 63,920 1,531,644
Category: 810 - TRANS OUT & OTHER USES
404-00-81000-000000 00 0
17,850
Total Category: 820 - ENTERPRISE: 1,742,534 2,005,950 63,920 2,348,953

3.2.b
Packet Pg. 82
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Parent Budget % %
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
SWR-SCADA SYTM UPG 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
3,262,577 3,562,353 3,560,676 0.00 -347,273 -0.10
-431,486 -495,353 -670,376 0.00 7,123 -0.01
2,280,306 1,734,000 1,609,931 1.00 -612,299 1.00
963,157 1,025,598 1,025,095 0.00 -81,323 -0.08
1,317,149 708,402 584,836 -0.17 -530,976 -0.75
INVESTMENT EARNINGS 1,318 0 2,000 0.00 0 0.00INT. REV-INTRFND LOAN 9,147 552,220 552,220 0.00 -447,751 -81.08 10,464 552,220 554,220 0.00 -447,751 -81.08
OPER TRANS IN-SWR CAP 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
SWR-COLL. SYSTM CHRGS 36,567 36,567 36,567 0.00 -21,467 -58.71SWR-CONNECTION FEES 252,455 50,000 0 -100.00 -50,000 -100.00SWR CPTL-REIMB 0 3,000 3,000 0.00 0 0.00 289,022 89,567 39,567 0.00 -71,467 0.00299,486 641,787 593,787 0.00 -519,218 0.00 INVESTMENT EXPENSE - FMV 6,589 0 0 0.00 0 0.00
6,589 0 0 0.00 0 0.00
FIXED ASSET-EQUIP. 0 0 0 0.00 0 0.00
0 0 0 0.00 0 0.00
P-1 PIPELINE 0 0 0 0.00 0 0.00SWR-CIP-ST. JOSEPH 0 0 0 0.00 0 0.00SWR-SCADA PHASE 2 0 150,000 150,000 0.00 -50,000 -33.33WILLIAM/OLOF SEWER REPLACEMENT 0 0 0 0.00 0 0.00MANHOLE LATERAL REPAIR 109,597 0 70,000 1.00 96,000 0.00CYPRESS AVE. SEWER 0 0 0 1.00 640,000 1.00SWR-W. Sierra Ave Sewer Replacement 0 1,100,000 1,100,000 0.00 -1,100,000 -100.00 109,597 1,250,000 1,320,000 0.06 -414,000 -0.33116,185 1,250,000 1,320,000 0.06 -510,000 -0.41183,301 -608,213 -726,213 0.08 534,782 -0.88 Ending Fund Balance (Deficit): 1,203,140 693,470 72,738 77,127 876,771 77,820 150,558 0.93 -693 -0.01 00 Required Reserve: 793,714 925,386 -503 944,275
Reserves in Excess: 2,361,213 1,786,407 -123,566
404-00-92300-53PWGL 0 20,415 0 0
-124,069 1,121,701
177,426
Category: 911 - CAPITAL PROJECT
405-00-65010-000000 5,290 1,431 2,000 0
405-00-65100-000000 13,434 11,309 0 104,469
Fund: 405 - SEWER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
Total Expense: 2,679,390 3,110,778 -1,677 3,215,080
Total Fund: 404 - SEWER OPERATING: -76,626 -443,134 -175,023 -488,230 Total Category: 911 - CAPITAL PROJECT: 0 20,415
Category: 680 - SPECIAL REVENUES
405-00-68030-000000 36,567 36,567 0 15,100
405-00-67000-000000 00 0 0
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 0 0 0 0 Total Category: 650 - INVESTMENT EARNINGS: 18,723 12,740 2,000 104,469 Category: 670 - TRANSFR IN & OTHR SOURCESCategory: 808 - DEBT SERVICE 405-00-80822-999999 00 0
Total Revenue: 721,808 192,562 -48,000 122,569
Expense
Total Category: 680 - SPECIAL REVENUES: 703,084 179,823 -50,000 18,100 405-00-68040-000000 666,517 143,256 -50,000 0
405-00-68162-000000 0 0 0 3,000
Category: 809 - CAPITAL OUTLAY
405-00-80900-000000 0 8,915 0 0
405-00-92300-53PWGL 0 0 0 100,000
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
0 Total Category: 911 - CAPITAL PROJECT: 70,981 693,317 70,000 740,000 405-00-92300-WSIERA 00 0 0
405-00-92300-MNHOLE 0 83,615 70,000 0
Total Category: 809 - CAPITAL OUTLAY: 0 8,915 0 0
Category: 911 - CAPITAL PROJECT
405-00-92300-CYPRES 0 0 0 640,000
Total Expense: 70,981 702,232 70,000 740,000
Total Fund: 405 - SEWER CAPITAL: 650,826 -509,670 -48,000 -73,431 Ending Fund Balance: 3,154,927 2,711,793
405-00-92300-68PWGL 68,267 609,702 0 0405-00-92200-62PWGL 2,709 0 0 0 405-00-92300-38PWGL 50 0

3.2.b
Packet Pg. 83
Attachment: Enterprise Funds (Water & Wastewater) Proposed Budget Workbooks (Budget Study Budget Comparison Report
Account Summary of Revenues and Expenses
Fund101 - GENERAL FUND
Adopted
Budget
Comparison 1
Estimated
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 0.90 680- SPECIAL REVENUES 42,149 32,237 80,885 30,000 62,000 32,000 1.07 45,000 15,000 0.50 Total Operating Revenues 8,845,850 $ 10,548,036 $ 10,711,592 $ 10,109,745 $ 10,269,793 $ 160,048 $ 0.02 10,336,292 $ $ 226,547 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 Net Operating Revenues/(Expenses) 2,340,774 $ 3,166,243 $ (1,858,119) $ 1,317,151 $ 1,706,527 $ 389,376 $ 0.30 770,351 $ (546,800) $ -0.42 Other Sources/(Uses)
999- INTERFUND DEBT SERVICE - $ - $ - $ 155,742 $ 155,742 $ - $ 0.00 155,741 $ (1) $ 0.00 -1,539,904
Transfers In/(Out)
670- TRANSFR IN & OTHR SOURCES 339,236 $ 219,431 $ 5,936,630 $ 179,322 $ 820,815 $ 641,493 $ 3.58 164,000 $ (15,322) $ -0.09 810-TRANSFERS OUT -2,630,461 -1,567,550 -4,144,478 -4,506,629 -4,276,658 229,971 -0.05 -4,141,271 365,358 -0.08 Net Transfers In/Out (2,291,225) $ (1,348,119) $ 1,792,152 $ (4,327,307) $ (3,455,843) $ 871,464 $ -0.20 (3,977,271) $ 350,036 $ -0.08 Net Fund Surplus/(Deficit) $ 1,818,12 49,549 $ 4 $ 1,472,893 (65,967) $ $ (1,593,574) $ 0 (3,066,467) $ $ (3,051,179) $ (4,524,072) Ending Fund Balance/Deficit: 7,302,014 9,120,138 9,054,171 4,629,530 7,460,596 2,831,066 1.00 4,409,417 -220,113 -0.05 Required Reserve: 1,626,269 1,845,448 3,142,428 2,198,149 2,140,817 -57,332 -0.03 2,391,485 193,337 0.09 Reserves in Excess: 5,675,745 7,274,689 5,911,743 2,431,382 5,319,780 2,888,398 1.19 2,017,932 -413,449 -0.17 Total Reserve % of Operating Expenses
112% 124% 72% 53% 87% 46%
Incr /(Decr) Incr /(Decr)
$-
$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
Comparative Revenues and Expenses
Total Operating Revenues Total Operating Expenses

3.2.c
Packet Pg. 84
Attachment: General Fund - Updated Transfers for Proposed Capital Projects (Budget Study Session Enterprise and Capital Projects Funds FY Parent Budget % %
INVESTMENT EARNINGS 420 0 250 0.00 0 0.00
420 0 250 0.00 0 0.00
SPECIAL FUND - ROAD IMPACT FEE 160,489 179,100 179,250 0.08 5,400 0.03 160,489 179,100 179,250 0.08 5,400 0.03
160,908 179,100 179,500 0.08 5,400 0.03
INVESTMENT EXPENSE - FMV 738 0 0 0.00 0 0.00
738 0 0 0.00 0 0.00
OPER TRANS OUT-CPTL OUTLAY 350,000 150,000 200,000 0.33 50,000 0.33 350,000 150,000 200,000 0.33 50,000 0.33
350,738 150,000 200,000 0.33 50,000 0.33
-189,830 29,100 -20,500 -1.70 -44,600 -1.53
84,899 25,675 64,399 1.00 23,224 0.90
Total Expense: 140,784 200,000 50,000 200,000
Total Fund: 604 - GENERAL CAPITAL OUTLAY: 28,759 -25,410 -49,600 -15,500 Ending Fund Balance: 300,139 274,728 38,724 48,899
Total Category: 810 - TRANS OUT & OTHER USES: 140,784 200,000 50,000 200,000 Category: 810 - TRANS OUT & OTHER USES
604-00-81000-000000 140,784 200,000 50,000 200,000
0 Total Category: 808 - DEBT SERVICE: 0 0 0 0
Category: 808 - DEBT SERVICE
604-00-80822-999999 0 0 0
Total Revenue: 169,543 174,590 400 184,500
Expense
Total Category: 680 - SPECIAL REVENUES: 166,240 172,242 150 184,500 Category: 680 - SPECIAL REVENUES
604-00-68610-000000 166,240 172,242 150 184,500
604-00-65010-000000 3,302 2,348 250 0
Total Category: 650 - INVESTMENT EARNINGS: 3,302 2,348 250 0 Fund: 604 - GENERAL CAPITAL OUTLAY
Revenue
Category: 650 - INVESTMENT EARNINGS
Budget Comparison Report
Capital Project Funds Account Summary
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals

3.2.d
Packet Pg. 85
Attachment: Capital Project Funds Budget Workbooks 2023-24 (Budget Study Session Enterprise and Parent Budget % %
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
INVESTMENT EARNINGS 686 0 750 0.00 0 0.00
686 0 750 0.00 0 0.00
OPER TRANS IN-CAPITAL PRJCTS 0 0 0 0.00 0 0.00
OPER TRANS IN - LIGHTING PRJCT 0 0 0 0.00 0 0.00
OPER TRANS IN - FALLETTI BLDG 20,152 0 4,000 0.00 150,000 1.00 OPER TRANS IN-CVC CNTR ROOF 415,817 0 0 0.00 0 0.00
OPER TRANS IN - PARK MSTRPLAN 31,584 116,500 116,500 0.00 68,500 114.59 OPER TRANS IN - STREET IMPRV. 4,424,103 5,094,800 5,094,800 0.00 -4,493,800 -17.09 OPER TRANS IN - CTYWD TRFC SFT 77,880 450,000 450,000 0.00 -400,000 -80.67 OPER TRANS IN - MOSAIC BENCHES 3,695 46,000 51,169 0.00 -46,000 -100.00 OPER TRANS IN-CVC CTR IMPRV. 52,661 1,038,000 1,038,000 0.00 -788,000 -78.81 OPER TRANS IN-GATEWAY SIGNAGE 35,046 100,000 5,000 -0.95 -17,000 -100.00 COUNCIL CHAMBERS A/V IMP 0 0 0 0.00 0 0.00
OPER TRANS IN-WAYFINDING PHASE 2 258,589 0 0 0.00 0 0.00 OPER TRANS IN-CIVIC GENERATOR 18,371 0 0 0.00 0 0.00
OPER TRANS IN - EQUIPMENT 0 0 0 0.00 0 0.00
OPER TRANS IN-ORH TRAFFIC FLOW 0 0 0 0.00 0 0.00
OPER TRANS IN-LA PLAZA PARK EV 7,458 0 250 0.00 0 0.00
5,341,659 6,845,300 6,759,719 0.00 -5,526,300 -0.81
5,342,345 6,845,300 6,760,469 0.00 -5,526,300 -0.81
FIXED ASSET-EQUIP. 19,057 0 0 0.00 0 0.00
19,057 0 0 0.00 0 0.00
CITYWIDE TRAFFIC SAFETY 77,880 450,000 80,000 0.00 -450,000 -1.00 MOSAIC WALL BENCHES 3,695 46,000 51,169 11.24 -46,000 -1.00 FALLETTI BLDG IMPRVMNTS 20,152 0 4,000 0.00 150,000 1.00 PARK MASTER PLANNING 27,889 116,500 116,500 0.00 68,500 0.59 STREET IMPROVEMENTS 4,424,103 5,094,800 5,094,800 0.00 -4,493,800 -0.88 CIVIC CENTER MISC. IMPROVEMENT 468,478 1,038,000 1,038,000 0.00 -1,038,000 -1.00 GATEWAY SIGNAGE/BULLETIN BOARD 35,046 100,000 5,000 0.00 -17,000 -0.17 Wayfinding Signage - Phase 2 258,589 0 0 0.00 0 0.00
PUBLIC PARKING - LA PLAZA PARK EV 7,458 0 250 0.00 0 0.00 BIKE PED SAFETY IMPROVEMENTS 0 0 50,000 0.00 50,000 1.00 CIVIC CENTER PARKING LOT IMPROVEMENT 0 0 0 0.00 250,000 1.00 5,323,289 6,845,300 6,439,719 0.00 -1,764,300 -0.26
5,342,346 6,845,300 6,439,719 0.00 -1,764,300 -0.26
0 0 320,750 0.00 0 0.00
376 0 321,126 1.00 321,126 1.00
200 177 -8,669 0
Ending Fund Balance: 200 377 321,126 321,126
605-00-91300-67CDGL 3,750 9,308 0 83,000
605-00-91300-65PWGL
605-00-91300-64PWGL 0 174,294 0 0
605-00-91300-69PWGL 0 11,987 0 0
605-00-91300-PLZAEV 0 0 250 0
605-00-91300-29PWGL 4,466 0 0 185,000
605-00-91300-49PWGL 2,477,528 1,480,537 0 601,000
605-00-91200-62PWGL 0 0 5,169 0
605-00-91300-27PWGL 518,058 199,714 4,000 150,000
Category: 911 - CAPITAL PROJECT
605-00-91200-60PWGL 6,088 215,689 0 0
0 Total Category: 809 - CAPITAL OUTLAY: 14,504 0 0 0
Expense
Category: 809 - CAPITAL OUTLAY
605-00-80900-000000 14,504 0 0
Total Revenue: 3,024,595 2,091,706 750 1,319,000
605-00-67000-PLZAEV 0 0 0 0
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 3,024,394 2,091,529 0 1,319,000 605-00-67000-EQUPGL 0 0 0 0
605-00-67000-ORHTRF 41,855 42,581 0 0
605-00-67000-69PWGL 0 11,987 0 0
605-00-67000-CIVGEN 0 0 0 0
605-00-67000-67CDGL 3,750 9,308 -95,000 83,000
605-00-67000-68CHGL 14,504 0 0 0
605-00-67000-62PWGL 0 0 0 0
605-00-67000-64PWGL 0 172,538 0 250,000
605-00-67000-49PWGL 2,435,673 1,437,956 0 601,000
605-00-67000-60PWGL 6,088 215,689 0 50,000
605-00-67000-28PWGL 4,360 0 0 0
605-00-67000-29PWGL 0 0 0 185,000
605-00-67000-23PWGL 106 0 0 0
605-00-67000-27PWGL 518,058 199,714 0 150,000
Category: 670 - TRANSFR IN & OTHR SOURCES
605-00-67000-000000 0 1,756 0 0
605-00-65010-000000 201 177 750 0
Total Category: 650 - INVESTMENT EARNINGS: 201 177 750 0 Fund: 605 - CAPITAL PROJECTS
Revenue
Category: 650 - INVESTMENT EARNINGS
0 0 0 250,000
605-00-91300-BIKPED 0 0 0 50,000
Total Category: 911 - CAPITAL PROJECT: 3,009,891 2,091,529 9,419 1,319,000 Total Expense: 3,024,395 2,091,529 9,419 1,319,000
Total Fund: 605 - CAPITAL PROJECTS:

3.2.d
Packet Pg. 86
Attachment: Capital Project Funds Budget Workbooks 2023-24 (Budget Study Session Enterprise and Parent Budget % %
Comparison 1
Budget
Comparison 1
to Parent
Budget
Comparison 2
Budget
Comparison 2
to Parent
Budget
Increase /
(Decrease)
2023-2024
Proposed
Increase /
(Decrease)
Account Number
2019-2020
Total Activity
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Adopted
2022-2023
EST Actuals
INVESTMENT EARNINGS 2,210 0 0 0.00 0 0.00
2,210 0 0 0.00 0 0.00
OPER TRANS IN-2022A PROJECT FUND 2,000,000 0 4,030,000 0.00 0 0.00 2,000,000 0 4,030,000 0.00 0 0.00
2,002,210 0 4,030,000 0.00 0 0.00
INVESTMENT EXPENSE - FMV 17,773 0 0 0.00 0 0.00
17,773 0 0 0.00 0 0.00
OPER TRANS OUT-2022A PROJECT FUND 293,707 6,030,000 5,720,730 0.00 -6,030,000 -100.00 293,707 6,030,000 5,720,730 0.00 -6,030,000 -100.00
311,480 6,030,000 5,720,730 0.00 -6,030,000 -100.00
1,690,730 -6,030,000 -1,690,730 0.00 6,030,000 -100.00
1,690,730 0 0 0.00 0 1.00
Category: 808 - DEBT SERVICE
610-00-80822-999999 0 0 0
Expense
Category: 670 - TRANSFR IN & OTHR SOURCES
Total Category: 650 - INVESTMENT EARNINGS: 0
Total Expense: 0 0 0 0
Total Category: 810 - TRANS OUT & OTHER USES: 0 0 0
Total Fund: 610 - Streets Bonds Project Fund: 0 0
Ending Fund Balance: 0 0 0 0
0 0
Total Category: 808 - DEBT SERVICE: 0 0 0 0
Department: 00 - UNDESIGNATED
Total Revenue: 0 0 0 0
Fund: 610 - Streets Bonds Project Fund
Revenue
Category: 650 - INVESTMENT EARNINGS
610-00-65010-000000
0 Category: 810 - TRANS OUT & OTHER USES
610-00-81000-000000
0 0 0 0 0
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 0 0 0 0 610-00-67000-000000 0 0 0 0
0 0 0 0
0 0 0

3.2.d
Packet Pg. 87
Attachment: Capital Project Funds Budget Workbooks 2023-24 (Budget Study Session Enterprise and Capital Improvements: One-year Plan
Total Capital Requested
$7,514,164
17 Capital Improvement Projects
Total Funding Requested by Department
TOTAL $7,514,164.00
Public Works - Govt. Buildings (3%) $250,000.00
Public Works - Parks (21%) $1,556,211.00
Public Works - Streets (60%) $4,494,253.00
Sewer (13%) $996,200.00
Water (3%) $217,500.00
Total Funding Requested by Source
TOTAL $7,439,164.00
Capital Outlay Funds (3%) $200,000.00
Enterprise - Sewer Capital Funds (10%) $740,000.00
Enterprise - Water Capital Funds (3%) $217,500.00
General Fund (56%) $4,141,271.00
Grants - Federal (16%) $1,177,200.00
Grants - State (7%) $530,000.00
Special Revenue - Streets Gas Tax (3%) $200,000.00
Special Revenue - Streets Measure M (1%) $75,000.00
Special Revenue - Streets RMRA (2%) $158,193.00

3.2.e
Packet Pg. 88
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) C
apital CostsBreakdown
TOTAL$7,526,764.00
Capital Costs(100%)$7,514,164.00
Operational Costs(0%)$12,600.00
CostSavings&RevenueBreakdown
TOTAL$1,000.00
CostSavings(100%)$1,000.00

3.2.e
Packet Pg. 89
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Public Works - Streets Requests
Itemized Requests for 2024
2024 Street Improvements Project $601,000
The Project includes rehabilitation and preservation of streets consisting of Ahlstrom Circle, Chritensen Court, Clothier Lane, Dorfman Drive, East School Street, Forno Way, Gilbert Court, Gilbert Way, Gilman Ranch Road, Gravenstein Way, Honor...

Bicycle Pedestrian Safety Improvements $50,000
Installation of bicycle, pedestrian, and vehicle safety improvements, to be completed by City Public Works staff or through minor construction contracts. Safety improvements will be informed by ongoing community input and recommendations of the...

Gateway Signage $83,000
This effort will focus on enhancing the City’s monuments at entrance points as well as converting the La Plaza marquee to digital. The marquee and post-mounted entry signs at minor streets entering Cotati will be designed and installed...

Highway 116/West Cotati Avenue Intersection Safety Improvements $544,000 The Project will realign and signalize the intrersection of State Highway 116 and West Cotati Avenue. The Project will widen Highway 116 east and west of the proposed signalized intersection and create turn lanes and install bicycle and pedestrian...

Redwood Drive and Cypress Avenue Pavement Rehabilitation $2,996,253 Project will rehabilitate Redwood Drive and Cypress Avenue and include replacing faded and worn signage, upgrade bike lanes, enhance traffic calming features including striping to narrow lanes and create bike lane buffer, and upgrade noncompliant...

Sidewalk Gap Closures $220,000
The Project constructs sidewalks to close gaps throughout the City and upgrades ADA ramps. The sections of roadways for the new sidewalks include portions of West Cotati Avenue and along West School Street between Clifford and Maple, to complete...

Total: $4,494,253

3.2.e
Packet Pg. 90
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Public Works - Parks Requests
Itemized Requests for 2024
Kotate Park Improvements $166,211
Implements Park Capital Plan improvements for Kotate Park,including replacement of park play equipment, relandscaping planter areas, new bollard lights, and restrooms.

Putnam Park Improvements $185,000
This project includes the design and construction of a Dog park, perimeter pathway and pedestrian bridge across the Laguna de Santa Rosa, baseball field fencing, and various related park amenities.

Sunflower Park Improvements Project $1,055,000
The project includes rebuilding the tennis/pickleball court, walkways, correcting site drainage, and desiring and installation of a play structure.

Veronda-Falletti Ranch Barns $150,000
Rebuild barns to expand the potential community programs and events centered on agricultural themes.

Total: $1,556,211
Public Works - Govt. Buildings Requests
Itemized Requests for 2024
Civic Center Parking Lot Improvements $250,000
Project is to reconfigure the Civic Center Complex parking lot to comply with City and State codes, for pedestrian safety, add parking spots, and add Level 2 EV chargers.

Total: $250,000
Water Requests
Itemized Requests for 2024
Construction Water ATM Project $75,000
This project consists of building a remote water dispensing station near Alder and Helman Lane to allow contractors building projects within Cotati to self-serve for construction water and remotely pay at the time of dispensing. The current...

SCADA Water $100,000
Upgrades the SCADA server at the Corporation Yard and installs redundant server at City Hall.

Well 1A/Well 3 Treatment Renewal and Replacement $42,500 This Project is to address the highest priority renewal and replacement needs for treatment systems at the Well 1a and 3 sites.

Total: $217,500

3.2.e
Packet Pg. 91
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Sewer Requests
Itemized Requests for 2024
Cypress Avenue Sewer Replacement $640,000
Replaces the aging pipeline in Cypress Avenue from W Sierra Ave to Nelson Lane. Timing is to have this work completed before Cypress gets repaved in Spring 2024.

SCADA Sewer $100,000
Replaces the SCADA server at the Corp Yard and provides for a redundant server at City Hall.

Wastewater System Emergency Generator Project $256,200
The City is seeking funding to purchase and install two fixed place generators to provide back-up power to two wastewater lift stations that serve critical functions in the City's ability to treat and convey wastewater. Both locations do not...

Total: $996,200

3.2.e
Packet Pg. 92
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Capital Improvements: Multi-year Plan
Total Capital Requested
$57,173,368
39 Capital Improvement Projects
Total Funding Requested by Department
Public Works - Govt. Buildings Public Works - Parks
Public Works - Streets Sewer
Water
2024
2025
2026
2027
2028
$7,514,164.00
$19,410,704.00
$4,826,500.00
$5,512,000.00
$19,910,000.00
$0 $5M $10M $15M

3.2.e
Packet Pg. 93
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Total Funding Requested by Source
Capital Outlay Funds Enterprise - Sewer Capital Funds
Enterprise - Water Capital Funds External Loan
General Fund Grants - Federal
Grants - State Special Revenue - Parks Measure M
Special Revenue - Regional Traffic Mitigation Special Revenue - Sale Proceeds Special Revenue - Streets Gas Tax Special Revenue - Streets Measure M Special Revenue - Streets RMRA Special Revenue - Streets Traffic Impact Fee 2024
2025
2026
2027
2028
$7,439,164.00
$19,355,704.00
$5,058,500.00
$5,952,000.00
$19,910,000.00
$0 $5M $10M $15M
Capital Costs Breakdown
Capital Costs Operational Costs
2024
2025
2026
2027
2028
$7,526,764.00
$19,474,886.00
$4,942,709.00
$5,667,439.00
$20,119,844.00
$0 $5M $10M $15M $20M

3.2.e
Packet Pg. 94
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) C
ostSavings&Revenues
CostSavingsRevenue
2024
2025
2026
2027
2028
$2,500.00
$136,812.00
$197,556.00
$284,026.00
$311,479.00
$0$80K$160K$240K

3.2.e
Packet Pg. 95
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Public Works - Streets Requests
Itemized Requests for 2024-2029
2024 Street Improvements Project $601,000
The Project includes rehabilitation and preservation of streets consisting of Ahlstrom Circle, Chritensen Court, Clothier Lane, Dorfman Drive, East School Street, Forno Way, Gilbert Court, Gilbert Way, Gilman Ranch Road, Gravenstein Way, Honor...
2025 Street Improvements Project $2,885,800
The Project includes rehabilitation of streets consisting of Amber Lane, Lasker Lane, Oretsky Way, Water Road, West Cotati Ave, Wilford Circle, Wilford Lane, Ahlstrom Drive, Marsh Way, Wilfornd Lane, and Locust Avenue. The Project consists of... 2027 Streets Improvements Project $2,400,000
The Project includes rehabilitation and preservation treatments of streets in the industrial area consisting of Aaron Street, Houser Street, Mercantile Drive, Portal Street, and Primero Court and are shown in the attached figure. The Project... 2028 Streets Improvements Project $500,000
The Project includes rehabilitation and preservation treatments of Saint Josephs Way and Santero Way and totals about a quarter mile.

Bicycle Pedestrian Safety Improvements $250,000
Installation of bicycle, pedestrian, and vehicle safety improvements, to be completed by City Public Works staff or through minor construction contracts. Safety improvements will be informed by ongoing community input and recommendations of the...

Class 1 Pathway Maintenance Project $555,000
Maintain and repair the Class 1 pathways along the Laguna de Santa Rosa and along West Cotati Avenue, between Maple and Richardson.

East Sierra EV Charging Station $1,050,000
Provides Level 3 (Fast Charging) electrical vehicle charging stations in the City's public parking lot on East Sierra Avenue (behind the fire station).

Gateway Signage $838,000
This effort will focus on enhancing the City’s monuments at entrance points as well as converting the La Plaza marquee to digital. The marquee and post-mounted entry signs at minor streets entering Cotati will be designed and installed...

Highway 116/West Cotati Avenue Intersection Safety Improvements $6,099,000 The Project will realign and signalize the intrersection of State Highway 116 and West Cotati Avenue. The Project will widen Highway 116 east and west of the proposed signalized intersection and create turn lanes and install bicycle and pedestrian...

Park and Ride Replacement Project $3,914,904
The City entered into a "Functional Replacement and Exchange Agreement Cotati Park and Ride" with Caltrans for the City to purchase the Park and Ride lot at the corner of Highway 116 and Old Redwood Highway providing the City construct...

Redwood Drive and Cypress Avenue Pavement Rehabilitation $4,496,253 Project will rehabilitate Redwood Drive and Cypress Avenue and include replacing faded and worn signage, upgrade bike lanes, enhance traffic calming features including striping to narrow lanes and create bike lane buffer, and upgrade noncompliant...

3.2.e
Packet Pg. 96
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Sidewalk Gap Closures $955,000
The Project constructs sidewalks to close gaps throughout the City and upgrades ADA ramps. The sections of roadways for the new sidewalks include portions of West Cotati Avenue and along West School Street between Clifford and Maple, to complete...

Traffic Signal At William/George and Old Redwood Highway $980,000 This is a traffic impact fee study capital project and consists of installing a new traffic signal at the intersection of William Street/George Street and Old Redwood Highway. The project design was completed to a 65% level as part of the Traffic...

Valparaiso Avenue and Helman Lane Pavement Rehabilitation $2,000,000 Project rehabilitates Valparaiso Avenue from Cotati Creek to Fehler Lane and Helman Lane between Redwood Drive and the City Limits. Valparaiso Avenue has existing paving index ranging from 16 to 28 and is proposed for edge grind, dig outs, fabric...

Total: $27,524,957
Public Works - Parks Requests
Itemized Requests for 2024-2029
Cator Basketball Court Resurfacing $38,000
Project is to maintain Cator basketball courts by resurfacing them.

Civic Center Park Capital Improvements - Phase 1 $1,133,000 The 2019 Parks Capital Plan presents a concept proposal for improvements and has them depicted in 3 phases: Phase 1 is the ball field, grass area behind the police station, and the basketball courts, Phase 2 is the paved area between the Community...

Kotate Park Improvements $166,211
Implements Park Capital Plan improvements for Kotate Park,including replacement of park play equipment, relandscaping planter areas, new bollard lights, and restrooms.

La Plaza Reunification $15,655,000
The Project is to meet a core objective of the City’s Downtown Specific Plan, to transform La Plaza Park “into a substantial and highly noticeable community focal point”. Key to this transformation is to reunify the park by...

Putnam Park Improvements $1,138,000
This project includes the design and construction of a Dog park, perimeter pathway and pedestrian bridge across the Laguna de Santa Rosa, baseball field fencing, and various related park amenities.

Sunflower Park Improvements Project $1,055,000
The project includes rebuilding the tennis/pickleball court, walkways, correcting site drainage, and desiring and installation of a play structure.

Veronda-Falletti Ranch Barns $1,502,000
Rebuild barns to expand the potential community programs and events centered on agricultural themes.

Total: $20,687,211

3.2.e
Packet Pg. 97
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Public Works - Govt. Buildings Requests
Itemized Requests for 2024-2029
Civic Center Parking Lot Improvements $250,000
Project is to reconfigure the Civic Center Complex parking lot to comply with City and State codes, for pedestrian safety, add parking spots, and add Level 2 EV chargers.

Total: $250,000

3.2.e
Packet Pg. 98
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Water Requests
Itemized Requests for 2024-2029
BP-1: Cypress Tank Booster Pumps $645,000
This project will add booster pumps for the new Cypress Pressure Zone.

Construction Water ATM Project $75,000
This project consists of building a remote water dispensing station near Alder and Helman Lane to allow contractors building projects within Cotati to self-serve for construction water and remotely pay at the time of dispensing. The current...

Distribution System Monitoring $130,000
This project adds telemetry points on all distribution system production inputs (Sonoma Water Turnouts, City wells), as well as potentially some nodes within the distribution system zones. The instrumentation is intended to measure realtime...

P-1: Portal Street, Mercantile, Aaron Main Replacement $1,465,500 This project replaces approximately 2,100 feet of existing undersized mains in the industrial area to improve fire flows.

P-3, 4: Cypress Tank New Water Main $1,080,000
This project involves the construction of approximately 2,100 feet of new main at locations to improve pressure by creating a new pressure zone.

P-5: Sycamore Lane Water Main Replacement $485,000
This project replaces approximately 600 feet of existing undersized main at this location to improve fire flows.

SCADA Water $100,000
Upgrades the SCADA server at the Corporation Yard and installs redundant server at City Hall.

T-1: New Cypress Storage Tank $2,320,000
Replaces the Cypress Water Storage Tank. The old Cypress tank was taken out of service when the W Sierra tank was brought on-line due to different water operating levels. The new tank will increase the 100k gallon capacity to approximately 700k...

Well 1A/Well 3 Treatment Renewal and Replacement $42,500 This Project is to address the highest priority renewal and replacement needs for treatment systems at the Well 1a and 3 sites.

Well No. 4 $50,000
Concept design and preliminary exploration for a new 4th groundwater well. Does not include well installation.

West Sierra Tank Recoating $762,000
This project will recoat the interior and exterior of the existing West Sierra Tank.

Total: $7,155,000

3.2.e
Packet Pg. 99
Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Sewer Requests
Itemized Requests for 2024-2029
Cypress Avenue Sewer Replacement $640,000
Replaces the aging pipeline in Cypress Avenue from W Sierra Ave to Nelson Lane. Timing is to have this work completed before Cypress gets repaved in Spring 2024.

Manhole Lateral Repair/Improvement $60,000
Continued repair of manholes and lateral connections in sewer lines to limit excess storm water flowing into system.

SCADA Sewer $100,000
Replaces the SCADA server at the Corp Yard and provides for a redundant server at City Hall.

Sewer Pipeline Repairs $500,000
Project is to address sewer defects identified in the sewer videos conducted for the Inflow and Infiltration Reduction Project. The order of the repairs is to be determined at a later date to coordinate with street paving projects.

Wastewater System Emergency Generator Project $256,200
The City is seeking funding to purchase and install two fixed place generators to provide back-up power to two wastewater lift stations that serve critical functions in the City's ability to treat and convey wastewater. Both locations do not...

Total: $1,556,200

3.2.e
Packet Pg. 100 Attachment: Single and Multi Year Capital Improvements Plan (Budget Study Session Enterprise and Capital Projects Funds FY 23/24) Cotati City Council
Agenda Staff Report
Item type: STUDY SESSION
To: City Council
Subject: Information received after the agenda was posted.

Date: April 18, 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].

4.1 Packet Pg. 101