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
Monday, May 13, 2024
6:00 PM SPECIAL MEETING – ENTERPRISE FUNDS, OTHER FUNDS, CAPITAL
IMPROVEMENTS BUDGET STUDY SESSION
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 or to receive the City Council agenda by e-mail, 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. To guarantee your ability to participate, you must attend the meeting in person. As a courtesy to the public, the City allows citizens the opportunity to view and offer public comments virtually through Zoom Online video conferencing platform. Technical difficulties may occur that make the Zoom platform unavailable. If Zoom is unavailable, the meeting will continue. Participants considering using Zoom should consider attending in person, if they desire to ensure their ability to view the meeting and offer public comments.
Subject to the above disclaimer, Zoom Online video conferencing is available to watch or listen in the following ways:
1. Using the following online livestream meeting portal link: https://cotaticity.primegov.com/public/portal
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/87247032186?pwd=UnFOb01Nd08vYjQvWGxZRXdnWTdpZz09 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: 872 4703 2186 Passcode: 823320
+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 Avenue, Cotati, California, during the City’s posted business hours.
Disabled Accommodation: 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 (707) 665-3622 at least 48 hours in advance of the meeting.
Cotati City Council Packet May 13, 2024
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 or 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 2023-01 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 2023-01: City Council Rules. This policy available for inspection in the online Meeting Portal at www.cotaticity.org and in the City Manager’s office located at 201 West Sierra Avenue, Cotati, California, 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 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 City Clerk in preparing the City Council meeting minutes.
1. CALL TO ORDER
2. ROLL CALL
3. LAND ACKNOWLEDGEMENT
The City of Cotati recognizes that we’re on the ancestral lands of the Coastal Miwok, who are the original caretakers of this area. We respectfully acknowledge the Indigenous peoples who have been stewarding and maintaining a relationship on this land as knowledge keepers for millennia. This acknowledgement does not take the place of authentic relationships with Indigenous communities but serves as a gesture of respect to the land we are on.
4. PLEDGE OF ALLEGIANCE
5. 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.
6. STUDY SESSION
A. FISCAL YEAR 2024/25 - BUDGET STUDY SESSION #2 - ENTERPRISE FUNDS,
CAPITAL PROJECTS AND FUNDS, UPDATED GENERAL FUND
Study session on the enterprise funds, capital projects and funds, and updated general fund for FY 24/25. No action is proposed.
B. FISCAL YEAR 2024/25 - BUDGET STUDY SESSION #2 - SPECIAL REVENUES AND
INTERNAL SERVICE FUNDS
Cotati City Council Packet May 13, 2024
Study session on Special Revenues and Internal Service Funds Planning for Fiscal Year 2024/25. No action is proposed.
7. INFORMATION RECEIVED AFTER THE AGENDA WAS POSTED
A. INFORMATION RECEIVED AFTER THE AGENDA WAS POSTED
8. 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 City’s website, bulletin boards of City Hall, Veterans’ Memorial Building and the SMART Train Depot, on or before May 9, 2024. /s/ Kevin Patterson, Deputy City Clerk
Cotati City Council
Agenda Staff Report
Item type: REGULAR AGENDA (ACTION)
To: City Council
Subject: FISCAL YEAR 2024/25 - BUDGET STUDY SESSION #2 -
ENTERPRISE FUNDS, CAPITAL PROJECTS AND FUNDS,
UPDATED GENERAL FUND
Date: May 13, 2024
Written by: Angela Courter, Director of Administrative Services Recommendation
Study session on the enterprise funds, capital projects and funds, and updated general fund for FY 24/25. No action is proposed.
Background
The goal of this study session is to give an overview to the City Council Members and public and address comments or questions about proposed budget details. Each budget workbook shows the historical actual balances for three years (FY 20/21, FY21/22, and FY 22/23), the adopted budget for 2023/24, the estimated budget for 2023/24 and the proposed budget for 2024/25. 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 the majority 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 June.
Analysis/Discussion
With the guidance provided by the City Council and the community during the strategic planning session held on February 20, 2024, and followed with discussions on prioritizations of projects and alignment with City Goals during our first budget study session on April 2, 2024, 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 related allocations to the enterprise funds.
Fiscal Impact
Budgets for Enterprise and Capital Projects are primarily developed by the Director of Public Works and Engineering using approved 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.
Enterprise Funds
The proposed budget includes a combination of conservative revenue projections and conservative operational expenditure projections. Revenue assumptions include consistent consumption with the prior year usage. Any change in consumption would change the expenses and the volumetric portion of rate revenue.
Significant operational expenditures that are best practice, but are discretionary, include:
• Continued transfer to the Internal Services Funds for Compensated Absences Fund and Vehicle Replacement Fund.
• Full prepayment of the regular pension unfunded liability payment and the additional discretionary payment to reduce future pension costs, as proposed in the City unfunded pension analysis report.
Other costs increased in both the water and sewer funds due to the switch to monthly billing, including merchant fees, postage, and printing fees. Items that are not included are critical infrastructure emergency repairs. Merchant fees are estimated to be approximately $50k for both water and sewer funds.
Water Fund Operations
Revenues
o Fiscal year 2023/24 estimated actuals are 1.37% lower than the adopted budget and
8.7% higher than last year’s, FY 2022/23 actuals.
o The proposed budget for fiscal year 2024/25 is conservatively proposing an increase of approximately $80K or 3.5% of the estimated actuals. These increases are mainly due to the approved rate change, offset by continued increased conservation.
Expenditures
o Fiscal Year 2023/24 are anticipated to increase by just over $113K or 5.7% over the prior year and are still within the adopted budget. o The proposed budget for fiscal year 2024/25 is conservatively estimated to increase expenditures by $324K or 15.4%. This increase is driven primarily due to increased aqueduct water usage charges from Sonoma Water, funding for vehicle and equipment replacements, increased electrical utility costs, and contract cost for a rate study review.
Sewer Fund Operations
Revenues
o Fiscal year 2023/24 estimated actuals are 5.9% higher than the adopted budget and
12.2% higher than last year’s, FY 2022/23 actuals.
o The proposed budget for fiscal year 2024/25 is conservatively proposing an increase of approximately $46K or 1.4% of the estimated actuals. These increases are mainly due to the approved rate change, offset by continued increased conservation.
Expenditures
o Fiscal Year 2023/24 are anticipated to increase by just over $211K or 6.1% over the prior year and are over the adopted budget due to a financial transfer requirement to the Sewer Capital Fund of $280K to contribute towards the sewer capital improvements (Cypress Sewer) that are not covered by connection fees. o The proposed budget for fiscal year 2024/25 is conservatively estimated to increase by $228K or 6.2%. This increase is driven due to increased wastewater treatment rates applied by Santa Rosa and an additional transfer of $80,000 to the Sewer Captial Fund to partially fund the completion of the SCADA project and emergency sewer lift station generator.
Enterprise Capital funds include decreased revenues due to reduced connection fees for fiscal year 2023/24 and proposed fiscal year 2024/25. Major capital investments, estimated at $987,843, for the water fund include:
o Water portion of the SCADA System,
o Well 1A/Well 3 Treatment Renewal and Replacement
o West Sierra Tank Recoating
Major projects for the wastewater/sewer system are estimated at $139,643 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.
The proposed budget for the Sewer Operations Fund represents a very austere budget. The primary expense is treatment costs with the Santa Rosa Subregional System (approximately $2.5M), with all City operations, maintenance and capital improvements using approximately $1.3M ($3.8M in total operations). Total revenue is projected to be approximately $3.4M, with a projected deficit of approximately $360k, which is a continuation of a longer-term trend in this fund. As a result, the budget projection anticipates approaching the required reserve by the end of Fiscal Year 24/25.
This has been anticipated in the most recent rate studies, as provided in the attached presentation, with gradual intervention implemented by the City Council to avoid rate shocks. This fund is closely monitored and staff intend to continue looking for ways to reduce expenses and re-analyze rates with updated revenues/expenses early in the fiscal year to determine if further corrections are needed. In any case, it is anticipated that it will take several years to completely turn around the sewer operations fund with very limited ability to implement capital projects during this time.
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 2024/25 includes capital projects totaling $6.9M of which $604K in offsetting grant funds are expected. These are presented within the Special Revenues Budget workbook. Other capital projects not expected to include matching grant funds are included in the capital project fund 605.
Total projects are estimated at $6.08M for fiscal year 2024/25 compared to $1.3M for fiscal year 2023/24. 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 2023/24 due to the availability of borrowed street funding obtained in 2021/22. Major projects proposed for fiscal year 2024/25 include:
o Park-and-Ride Replacement Project (Completion)
o Putnam Park Improvements - Phase 1
o 2025 Street Improvements
o Hwy 116/West Sierra Intersection (Design)
o Trash Implementation Plan – Phase 1
o Class 1 Pathway Maintenance
o 2026 Street Improvements (Design)
o Veronda Falletti Ranch Barns (Design)
o Gateway Signage - Marquee Replacement
Financial Considerations
Overall, the budgets are in line with the best City revenues estimates now, 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 33% of operating expenditures to protect city enterprise services against economic disruptions. Therefore, this fiscally conservative approach allows the proposed budget to protect essential operations.
Environmental Issues
Not applicable. The action proposed is not a project as defined by CEQA.
Enterprise Funds & Capital Funds
FISCAL YEAR 2024-25
SESSION DATE : MAY 13, 2024
Study Session Overview
Tentative Schedule
Goals and Objectives
Budget Study
Enterprise Funds
Water/Sewer/Internal Service
Capital Project Funds
General Fund & Special Revenues 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 Special Revenue Funds Workbook
2 Tentative Schedule
3 Strategic Planning Session
•Developed City Objectives/Goals
20 Feb. 2024
Budget Study Session
•General Fund
•City Goals Finalization
2 Apr. 2024
Budget Study Session
•Enterprise Funds
•Special Revenues
•Capital Projects
•Transfers In and Outs
13 May 2024
Budget Adoption
Salary Schedule Adoption
Financial Policy Update Adoption
Appropriations Limit Adoption
11 June 2024
Goals and Objectives
Long Term Vitality
•Balanced Budget
•Economic Development
•Affordable & Proper Development
•Infrastructure Preservation
•Pursue Grant Opportunities
Climate Change
•Mitigate and Adapt to Impacts
•Wildfire Preparation & Adaptation
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
Forecast Assumptions
Revenues
Based on best available information
Legislative Impacts from Federal, State & Regional
Government
Estimates are prudently conservative
Cotati’s Revenue Base is Different
Sales tax & Measure S relatively secure
Slowly Growing Cannabis Business Tax
No current hospitality industry or related taxes like Transient Occupancy Tax (TOT)
Forecast Assumptions
Expenses
Finding a Balance
Revenues
Service Level/Operating Expense
Contract Services
Liabilities Management (Capital, UAL )
Proposed Budget Includes ADP $335K total and $273K for General Fund
Outstanding Items
Insurance Costs (Estimates)
CPOA and CPMA in Negotiation
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.
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
WATER
FUNDS
Water Funds Overview
BUDGET ASSUMPTIONS
Water rate adjustment in FY 2024-25:
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 approved by council June 2022.
Engaging in New Rate Study Evaluation
Interfund Debt Service Back to General Fund for UAL Contribution. Proposed Capital Project and Equipment Improvements:
Water Meter Replacements
SCADA Server Upgrade & Relocation - $82,000
Well 1A/Well 3 Maintenance - $68,000
West Sierra Tank Recoating - $839,000
•One Time UAL ADP in FY 2024/25
•Personnel budgeting full staffing
•Allocated Contract Services
•Estimated Increasing Insurance
• Continued water conservation programs
• Cost of Water Procurement -
•Water Agency Increased Rate of 10.0%
• Consistent Slowed Water Consumption
•Repairs & Maintenance include Water Main
Flushing Services and funding Vehicle
Maintenance contributions.
Changes in Operating Expenditures:
•Flat growth with reduced consumption
•No new significant connection fees since
completion of Kessing Ranch Developments
Change in Revenues:
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
2020-2021
Total
Activity
2021-2022
Total
Activity
2022-2023
Total
Activity
2023-2024
Est. Actuals
2024-2025
Proposed
Millions
Combined Water Funds
Revenue and Expenses
Revenues Expenses
Water Study Projections
Debt Proceeds: $0.9M $3.4M
$0
$1
$2
$3
$4
MILLIONS
Combined Ending Fund Balance
Target Reserve Level
Minimum Reserve Levels
$0
$1
$1
$2
$2
$3
$3
$4
$4
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 Total Revenue / Expenses ($M)
Non-Rate Revenue Existing Rate Revenue Additional Rate Revenue Operating Expenses Debt Cash Capital Revenues Expenses
Contract Services
Professional Services
General Engineering Services $
5,000
Technology & Data
SCADA and TESCO Systems
Maintenance $27,200
Tyler Incode (Billing/Notification)
Fees $ 8,000
Meter Systems Support $6,000
Water ATM Support $1,600
NextGen – Asset Management System $1,000
Special Project
Main Cleaning - $100,000
General Services
Sewer Systems Support $ 15,500
Water Sample Testing $15,600
Uniform Services $ 675
Water Conservation Programs
Water Smart $16,000
Water Audits $6,000
SEWER
FUNDS
Sewer Funds Overview
BUDGET ASSUMPTIONS
Proposed rate adjustment in FY 2024-25
Sewer rates are determined by the cost of treatment of wastewater and maintenance of related infrastructure and equipment.
Rate Study adopted by Council June 2022.
Proposed Capital Project Improvements:
SCADA Server Upgrade & Relocation - $81,650
•One Time UAL ADP
•Personnel budgeting full
staffing
•Allocated Contract Services
•Estimated Increasing
Insurance
•Increased wastewater
treatment costs of
approximately 6.8%
Operating Expenditures:
•No estimated connection fees
•Minimal Investment Earnings
•Rate Increase
Change in Revenues:
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
2020-2021
Total
Activity
2021-2022
Total
Activity
2022-2023
Total
Activity
2023-2024
Est. Actuals
2024-2025
Proposed
Millions
Combined Sewer Funds
Revenue and Expenses
Revenues Expenses
Wastewater Study Projections
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 $0
$1
$2
$3
$4
MILLIONS
Combined Ending Fund Balance Target Reserve Level
$0
$1
$2
$3
$4
$5
$6
$7
FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 Total Revenue / Expenses ($M)
Non-Rate Revenue Existing Rate Revenue Additional Rate Revenue Operating Expenses Debt Cash Capital Expenses Revenues
Contract Services
Professional Services
General Engineering Services $ 2,000
Special Project
Sewer Hydraulic Model $7,500
Technology & Data
SCADA Systems Support and Licenses $14,400
Billing System Fees $ 4,000
Asset Management System $1,000
General Services
Calibrating and Repairs on Sewer Flow Meters $10,000
QUESTIONS?
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.
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
Compensated
absences for Fiscal Year
24/25 proposed based
on meeting current
payout expectations
Compensated
Absences Expenditures
and Revenue are
allocated Based on
General FTE of Liability
Vehicle
Replacement
Continued Investment of $361K
includes
Replacement of :
One Police Interceptor SUV’s
Evaluating fuel
efficient/environmentally friendly
vehicles
Pending Public Works Flatbed
Dump Truck Replacement
New Equipment- Various as
needed
Repairs & Maintenance of
Existing Fleet
Designed to maintain the
government wide
compensated absences
liability by billing out
proportionate usage and
balance to the
appropriate funds and
departments.
Balances are changed to
address estimated annual
charges
Compensated
Absence Fund
QUESTIONS?
Capital Projects
PROPOSED BUDGET FOR FY 2024-25
NOTE: MULTI-YEAR PLAN PRESENTED TO PLANNING COMMISSION
Streets Capital Projects
2024-25 Streets Improvements $3,249,000
Street Paving Improvements and Maintenance
2025 Street Improvement - $664,000
2026 Street Improvement (Design) –$60,000
Bicycle and Pedestrian Safety Improvements -
$50,000
Gateway Signage – $61,000
Park and Ride Replacement - $993,000
(Continued)
Class 1 Pathway Maintenance - $185,000
Landscaping Improvements - $35,000
Streets Capital Projects
Street Continued – Partially Grant Funded
Street Paving Improvements and
Maintenance
Redwood Drive & Cypress Completion
- $104.000
HWY 116/W. Cotati Intersection - $362,000
Sidewalk Gap Closures - $735,000
Parks Capital Projects
2022-23 Park Improvements - $2,536,000
Putnam Park – Phase 1
This project includes the perimeter pathway and
pedestrian bridge across the Laguna de Santa Rosa,
and parking lot lighting.
Budget $2,471,000
Sunflower Park – Phase 1
Design and construction of pathways, a new play
structure, picnic area, lighting and landscaping.
Budget $5,000 (carryover)
Veronda-Falletti Ranch Barns
Continued Design of a barn/community program
center at the Ranch.
Budget $60,000
Other Capital Projects
Storm Water
Trash Implementation Plan - $231,000
City Buildings
City Hall Public Meeting Streaming System - $306,000
QUESTIONS?
Updates for General Fund
Other Sources/Uses
Interfund Loans to
Water and Sewer for
their Proportionate
Allocation of Pension
Obligation Bond
2023/24 & 2024/25 -
Debt Payment for
Pension Obligation
Bond
Transfers In/Out
2024/25 Transfers In
$170 K from Public Safety Fund
$4.2 K from Veterans Building
$32 K from Comm. Facilities Dist.
$2 K from S. Sonoma Bus. Park
2024/25 Transfers Out
$319 K To Grants Funds
$4,086 K to Capital Projects
$12.5K to Special Revenues
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.
QUESTIONS?
Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 401 - WATER OPERATING
Revenue
Category: 609 - OTHER REVENUE
CNSRVTN-GRANTS
Total Category: 609 - OTHER REVENUE:
401-00-69100-000000 $ 194 $ - $ - $ - $ - $ - - $ - $ - - $ 194 $ - $ - $ - $ - $ - - $ - $ - -
Category: 650 - INVESTMENT EARNINGS
INVESTMENT EARNINGS
Total Category: 650 - INVESTMENT EARNINGS:
401-00-65010-000000 $ 8,982 $ 3,274 $ 39,791 $ 5,000 $ 96,000 $ 91,000 1,820.00 $ 60,000 $ - - $ 8,982 $ 3,274 $ 39,791 $ 5,000 $ 96,000 $ 91,000 1,820.00 $ 60,000 $ - - Category: 660 - CONTRIBUTIONS
CONTRIBUTIONS
Total Category: 660 - CONTRIBUTIONS:
401-00-66010-000000 $ - $ (42) $ (17,728) $ - $ - $ - - $ - $ - - $ - $ (42) $ (17,728) $ - $ - $ - - $ - $ - -
Category: 680 - SPECIAL REVENUES
401-00-68010-000000
401-00-68020-000000
401-00-68100-000000
401-00-68102-000000
401-00-68104-000000
401-00-68106-000000
401-00-68150-000000
401-00-68152-000000
401-00-68154-000000
WTR-USAGE $
$
$
$
$
$
$
$
$
$
1,181,243
865,724
35,257
7,270
$
$
$
$
$
$
$
$
$
$
959,779
960,009
10,742
12,849
26,844
17,787
3,141
$
$
$
$
$
$
$
$
$
$
999,283
1,026,650
6,185
$
$
$
$
$
$
$
$
$
$
1,165,000 $
$
$
$
$
$
$
$
$
$
1,050,000
1,090,000
2,064
$
$
$
$
$
$
$
$
$
$
(115,000)
4,000
2,064
3,000
16,700
(500)
300
(9.87) $
$
$
$
$
$
$
$
$
$
1,115,000 $
$
$
$
$
$
$
$
$
$
(50,000) (4.29)
WTR-BASE 1,086,000 0.37 1,154,400 68,400 6.30
WTR-REV. OTHR - - - - -
WTR-REV. OTHR-TURN ON FEE
WTR-REV. OTHR-LATE FEE
WTR-REV. OTHR-BACKFLOW
WTR-REIMB
6,450 8,000 11,000
38,000
3,000
37.50 8,000 - -
25,380
12,766
-
36,185
5,913
21,300 40.85 30,000 8,700 40.85
3,500 (14.29) 3,500 - -
4,376 - 300 - - - -
WTR-REIMB-BCKFLW SPCL ASSMNT
WTR-REIMB-RTRN CHCK FEE
202 587 (302) -
-
- - - -
-
-
-
-
110 70 25 60 60 - -
Total Category: 680 - SPECIAL REVENUES: 2,127,952 1,991,807 2,084,764 2,283,800 2,194,424 (89,376) (3.91) 2,310,900 27,100 1.19 Total Revenue:
Expense
$ 2,137,127 $ 1,995,039 $ 2,106,828 $ 2,288,800 $ 2,290,424 $ (31,376) (1.37) $ 2,370,900 $ 82,100 3.59 Category: 700 - WAGES & SALARIES
401-00-70000-000000
401-00-70000-STNDBY
401-00-70006-000000
EARNING-SALARIES
EARNING-STANDBY PAY
OVERTIME
$
$
$
$
377,876
-
$
$
$
$
372,720
3,830
$
$
$
$
345,173
5,285
$
$
$
$
477,530
4,940
$
$
$
$
364,875
4,930
$
$
$
$
(112,655)
(10)
(23.59)
(0.20)
3.41 $
$
$
$
402,290
4,560
$
$
$
$
(75,240)
(380)
(15.76)
(7.69)
688 830 908 880 910 30 560 (320) (36.36)
Total Category: 700 - WAGES & SALARIES: 378,564 377,380 351,366 483,350 370,715 (112,635) (23.30) 407,410 (75,940) (15.71) Category: 701 - INCENTIVES
LONGEVITY
Total Category: 701 - INCENTIVES:
401-00-70100-000000 $ 10,430 $ 12,842 $ 16,674 $ 17,290 $ 16,595 $ (695) (4.02) $ 17,730 $ 440 2.54 $ 10,430 $ 12,842 $ 16,674 $ 17,290 $ 16,595 $ (695) (4.02) $ 17,730 $ 440 2.54 Category: 702 - FRINGE BENEFITS
401-00-70200-000000
401-00-70220-000000
401-00-70230-000000
401-00-70231-000000
401-00-70232-000000
AUTO ALLOWANCE $
$
$
$
$
$
2,096
463
$
$
$
$
$
$
2,046
339
-
$
$
$
$
$
$
2,046
451
$
$
$
$
$
$
2,040
450
-
$
$
$
$
$
$
1,965
425
$
$
$
$
$
$
(75)
(25)
(3.68)
(5.56)
$
$
$
$
$
$
2,040
450
-
$
$
$
$
$
$
- -
HEALTH IN-LIEU - -
UNIFORM ALLOWANCE
UNIFORM MAINTENANCE
UNIFORM SAFETY SHOES
618 50 300 300 100.00
(89.29)
(75.86)
(14.63)
- -
266 174
334
2,892
174 280
580
3,350
30 (250)
(440)
(490)
170
510
3,170
(110)
(70)
(180)
(39.29)
(12.07)
(5.37)
177 391 140
Total Category: 702 - FRINGE BENEFITS: 3,620 3,111 2,860 Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 401 - WATER OPERATING
Category: 703 - LEAVE
401-00-70310-000000
401-00-70320-000000
401-00-70320-COVD19
401-00-70330-000000
401-00-70340-000000
401-00-70350-000000
401-00-70360-000000
401-00-70362-000000
401-00-70380-000000
401-00-70390-000000
Total Category: 703 - LEAVE:
LEAVE-HOLIDAY/FLOAT
LEAVE-SICK PAY
$
$
$
$
$
$
$
$
$
$
$
24,656
7,418
3,187
11,541
216
$
$
$
$
$
$
$
$
$
$
$
26,493
7,216
3,080
18,087
865
$
$
$
$
$
$
$
$
$
$
$
25,465
12,453
2,642
14,093
801
$
$
$
$
$
$
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
-
$
$
$
$
$
$
$
$
$
$
$
27,080
9,300
-
$
$
$
$
$
$
$
$
$
$
$
27,080 100.00 $
$
$
$
$
$
$
$
$
$
$
26,970 $
$
$
$
$
$
$
$
$
$
$
26,970 -
-
-
-
-
-
-
-
-
-
-
9,300
-
100.00
-
10,500 10,500
LEAVE-COVID19 MANDATED PAY
LEAVE-VACATION/LEAVE PAY
LEAVE-COMP TIME TAKEN
LEAVE-BEREAVEMENT
- -
13,810
350
13,810
350
385
-
100.00
100.00
100.00
-
15,725 15,725
- -
358 596 744 385 -
1,090
-
-
1,090
-
WORKERS COMP-LIGHT DUTY
WORKERS COMP
- - - -
- - - - - -
LEAVE-SHORT TERM DISABILITY
LEAVE-ADMINISTRATIVE
- 253 - 552 552
6,680
58,157
100.00
100.00
100.00
- -
2,866
50,241
5,186
61,775
6,017
62,215
6,680
58,157
5,155
59,440
5,155
59,440
Category: 704 - DEDUCTIONS
401-00-70440-000000 DEFERRED COMP
401-00-70450-000000
401-00-70450-UNFUND
401-00-70451-000000
$
$
$
$
$
3,418
112,640
86,400
281
$
$
$
$
$
7,390
156,908
94,925
253
$
$
$
$
$
6,631
167,692
34,173
118
$
$
$
$
$
8,190
44,420
26,810
260
$
$
$
$
$
6,540
38,415
50,005
-
$
$
$
$
$
(1,650)
(6,005)
23,195
(260)
(20.15)
(13.52)
86.52 $
$
$
$
$
8,510
44,510
53,740
260
$
$
$
$
$
320
90 3.91
PERS RETIREMENT 0.20
PERS UNFUNDED LIABILITY
PERS SURVIVOR BNFTS
26,930
-
100.45
(100.00) -
Total Category: 704 - DEDUCTIONS: 202,739 259,476 208,614 79,680 94,960 15,280 19.18 107,020 27,340 34.31 Category: 705 - BENEFIT INSURANCE
401-00-70510-000000
401-00-70520-000000
INS-LIFE & DISB
INS-HEALTH
$
$
$
4,251
103,366
107,616
$
$
$
3,895
102,937
106,832
$
$
$
2,887
92,927
95,814
$
$
$
1,520
106,310
107,830
$
$
$
2,845
91,655
94,500
$
$
$
1,325
(14,655)
(13,330)
87.17 (13.79)
(12.36)
$
$
$
1,520
100,760
102,280
$
$
$
- -
(5,550)
(5,550)
(5.22)
Total Category: 705 - BENEFIT INSURANCE: (5.15)
Category: 706 - TAX
401-00-70610-000000 TAX-MEDICARE $ 6,940 $ 7,045 $ 6,804 $ 7,590 $ 6,845 $ (745) (9.82) $ 7,320 $ (270) (3.56) Total Category: 706 - TAX: $ 6,940 $ 7,045 $ 6,804 $ 7,590 $ 6,845 $ (750) (9.88) $ 7,320 $ (270) (3.56) Category: 707 - PAYOUTS
PAYOUT-COMP TIME ACCRUED
PAYOUT-VAC/LEAVE
401-00-70710-000000
401-00-70720-000000
401-00-70740-000000
$
$
$
$
330
38,000
-
$
$
$
$
5 31,973
375
$
$
$
$
13 35,326
-
$
$
$
$
-
26,990
-
$
$
$
$
20 19,530
275
$
$
$
$
20 (7,460)
275
- $
$
$
$
-
20,590
-
$
$
$
$
- -
(27.64)
-
(6,400)
-
(23.71)
PAYOUT-BONUS -
Total Category: 707 - PAYOUTS: 38,330 32,353 35,339 26,990 19,825 (7,165) (26.55) 20,590 (6,400) (23.71) Category: 799 - COMPENSATED ABSENCES
CONTRA-COMP ABSENCES
Total Category: 799 - COMPENSATED ABSENCES:
401-00-79999-999999 $ (22,922) $ (14,683) $ (13,198) $ - $ - $ - - $ - $ - - $ (22,922) $ (14,683) $ (13,198) $ - $ - $ - - $ - $ - - Category: 800 - MATERIAL & SUPPLY
401-00-80000-000000
401-00-80000-1ALLOC
MATERIALS & SUPPLIES $
$
$
13,875
-
$
$
$
17,422
612
$
$
$
13,086
304
$
$
$
22,000
624
$
$
$
19,350
345
$
$
$
(2,651)
(280)
(12.05)
(44.91)
(12.95)
$
$
$
22,000
318
$
$
$
- -
ALLOCATED-MATERIALS & SUPPLIES (306)
(306)
(49.04)
Total Category: 800 - MATERIAL & SUPPLY: 13,875 18,035 13,390 22,624 19,695 (2,931) 22,318 (1.35) Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 401 - WATER OPERATING
Category: 801 - CONTRACT SERVICES
401-00-80185-000000
401-00-80185-1ALLOC
401-00-80186-000000
401-00-80186-1ALLOC
401-00-80187-000000
401-00-80188-000000
401-00-80188-17RATE
401-00-80188-1ALLOC
CNTRCT SVCS-PROFESSIONAL SVCS
ALLOCATED-PROFESSIONAL SVCS
CNTRCT SVCS-TECH & DATA MGMT
ALLOCATED-TECH & DATA MGMT
CNTRCT SVCS-SPECIAL PROJECT
CNTRCT SVCS-GENERAL
$
$
$
$
$
$
$
$
$
25,265
13,221
43,699
33,932
-
$
$
$
$
$
$
$
$
$
27,448
6,829
50,819
31,924
-
$
$
$
$
$
$
$
$
$
4,500
9,366
$
$
$
$
$
$
$
$
$
5,000
19,801
68,471
36,545
100,000
31,776
30,000
16,867
308,460
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
(5,000) (100.00)
(39.40)
20.49 $
$
$
$
$
$
$
$
$
5,000
12,924
43,798
43,353
100,000
31,775
25,000
18,560
280,410
$
$
$
$
$
$
$
$
$
- -
12,000
82,500
36,545
83,460
18,510
5,000
(7,801)
14,029
-
(6,877) (34.73)
(36.03)
18.63 -
60,166
36,029
108,230
68,274
-
(24,673)
6,808
-
-
(16,540)
(13,266)
(25,000)
(4,867)
(58,445)
(16.54)
(41.75)
(83.33)
(28.86)
(18.95)
21,444
-
17,084
663
(1) (0.00)
(16.67)
10.04 (9.09)
WATER RATE STUDY (5,000)
1,693
(28,050)
ALLOCATED-GENERAL 10,152
147,713
11,610
146,378
10,839
297,403
12,000
Total Category: 801 - CONTRACT SERVICES: 250,015
Category: 802 - LEGAL
401-00-80285-000000 SVCS-LEGAL
401-00-80285-1ALLOC
401-00-80285-2ALLOC
401-00-80286-1ALLOC
Total Category: 802 - LEGAL:
$
$
$
$
$
7,207
7,432
1,655
527
$
$
$
$
$
4,810
8,633
1,077
1,321
15,839
$
$
$
$
$
4,575
9,243
-
$
$
$
$
$
- $
$
$
$
$
2,300
8,500
200
$
$
$
$
$
2,300
(1,380)
(840)
- $
$
$
$
$
- $
$
$
$
$
- -
ALLOCATED-LEGAL RETAINER
ALLOCATED-LEGAL NON-RETAINER
SVCS-LEGAL-SPCL-ALLOCATED
9,880
1,040
3,276
14,196
(13.97)
(80.77)
(38.95)
(8.42)
10,706
5,300
3,180
19,186
826 8.36
4,260
(96)
409.62
(2.93)
112.07
2,412
16,230
2,000
13,000
(1,276)
16,821 (1,196) 15,910
Category: 803 - UTILITIES
UTILITIES - COMCAST
UTILITIES - PG&E
401-00-80302-000000
401-00-80303-000000
401-00-80305-000000
401-00-80306-000000
$
$
$
$
$
335
83,279
6,783
$
$
$
$
$
382
60,365
6,335
$
$
$
$
$
1,374
79,599
6,442
$
$
$
$
$
1,893
89,160
7,290
$
$
$
$
$
1,600
81,180
6,000
$
$
$
$
$
(293)
(7,980)
(1,290)
1,380
(15.48)
(8.95)
(17.70)
24.13 $
$
$
$
$
1,440
117,280
7,100
$
$
$
$
$
(453)
28,120
(190)
(23.93)
31.54 (2.61)
36.71 28.42
UTILITIES - SONOMA EVERGREEN
UTILITIES-PHONE 7,593 7,718 8,437 5,720 7,100 7,820 2,100 Total Category: 803 - UTILITIES: 97,990 74,801 95,853 104,063 95,880 (8,183) (7.86) 133,640 29,577 Category: 804 - OTHER INSURANCE
401-00-80620-000000
401-00-80620-1ALLOC
INSURANCE-OTHER $
$
$
- $
$
$
-
56,468
56,468
$
$
$
17 60,775
60,792
$
$
$
- $
$
460
82,000
82,460
$
$
$
460
(5,660)
(5,200)
- $
$
$
- $
$
$
- -
ALLOCATED-OTHER INSURANCE 52,623
52,623
87,660
87,660
(6.46)
(5.93)
99,830
99,830
12,170
12,170
13.88 Total Category: 804 - OTHER INSURANCE: $ 13.88
Category: 805 - REPAIR & MAINTENANCE
401-00-80570-000000
401-00-80572-000000
401-00-80572-1ALLOC
R&M-GENERAL $
$
$
$
15,983
61,040
-
$
$
$
$
36,643
6,463
-
$
$
$
$
33,357
4,311
-
$
$
$
$
26,000
-
$
$
$
$
50,000
9,500
-
$
$
$
$
24,000
9,500
92.31 -
$
$
$
$
26,000
-
$
$
$
$
-
-
-
-
-
-
-
-
R&M-VEHICLE
ALLOCATED - R&M-VEHICLE 52,500
78,500
(52,500)
(32,750)
(100.00)
(41.72)
52,500
Total Category: 805 - REPAIR & MAINTENANCE: 77,023 43,106 37,668 59,500 78,500 Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 401 - WATER OPERATING
Category: 806 - OTHER EXPENSES
401-00-80605-000000
401-00-80607-000000
401-00-80609-000000
401-00-80609-1ALLOC
401-00-80611-000000
401-00-80611-1ALLOC
401-00-80616-000000
401-00-80616-1ALLOC
401-00-80626-000000
401-00-80628-000000
401-00-80629-000000
401-00-80630-000000
401-00-80631-000000
401-00-80632-000000
401-00-80632-1ALLOC
401-00-80640-000000
401-00-80645-000000
401-00-80652-000000
401-00-80654-000000
ADS.& PUBS $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
96,262
18 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
953
(68,343)
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2,341
2,534
34,212
871
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
300
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(300)
-
(100.00)
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
300
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- -
-
-
BAD DEBT WRITE OFF
BANK & MERCHANT FEES
ALLOCATED-BANK & MERCHANT FEES
DUES & SUBSCRIPTIONS
ALLOCATED-DUES & SUBSCRIPTIONS
EQUIPMENT RENTAL
-
45,000
1,768
22,260
1,414
3,460
822
52,000
1,500
28,700
1,600
1,900
750
7,000
(268)
6,440
186
15.56 (15.16)
28.93 13.15
(45.09)
(8.76)
(100.00)
420.00
37.50 -
45,000
1,171
22,260
2,491
3,460
1,266
5,000
500
-
17,495
21,356
-
17,868
14,365
-
(597) (33.77)
12,818
886
- -
1,077 76.17
530 1,818
-
2,879
511
(1,560)
(72)
- -
ALLOCATED-EQUIPMENT RENTAL
LICENSING-SOFTWARE
MEETING & TRAINING
RECRUITING
26 444 54.01
- - - 5,000
500
- (5,000)
2,100
150
- -
294 352 548 2,600
550
- -
345 323 16 400 400 - -
POSTAGE 530 1,462
9,586
645
1,488
2,057
148
1,500
9,000
500
1,500
170
- 710 (790) (52.67)
PRNTG-PSTG-UTILITY BILLING
PRINTING/COPIES
8,870
22 (8,830)
5,910
410
(98.11)
1,182.00
26.28 48.22
145.00
(60.00)
12.00 29.95
9,000
500
- -
6,410
1,970
20,010
44,100
200
- -
ALLOCATED-PRINTING/COPIES
REGULATORY FEES
197 193 2,800
18,978
35,394
551
1,560
13,500
18,000
500
3,180
22,000
18,000
500
1,620 103.85
13,003
4,143
-
16,468
2,261
412
6,510
26,100
(300)
600
8,500 62.96
SMALL TOOLS & EQUIP.
TRAVEL, MEALS, LODGING
VEHICLE FUEL EXPENSE
- -
-
-
-
5,274
168,363
6,898
5,263
9,691
128,722
5,000
130,484
5,600
169,560
5,000
140,738
-
Total Category: 806 - OTHER EXPENSES: 39,076 10,254 1.34 Category: 807 - FISCAL FEES
401-00-80740-000000 ADMIN FEE-BACKFLOW $ (4,357) $ 42 $ - $ 30 $ 100 $ 70 233.33 $ 30 $ - - Total Category: 807 - FISCAL FEES: $ (4,357) $ 42 $ - $ 30 $ 100 $ 70 233.33 $ 30 $ - - Category: 808 - DEBT SERVICE
401-00-80822-000000 INTEREST EXPENSE
401-00-80822-999999
401-00-80826-000000
401-00-80827-000000
$
$
$
$
$
- $
$
$
$
$
-
14,430
9,147
-
$
$
$
$
$
24,405
(7,042)
2,161
-
$
$
$
$
$
-
-
$
$
$
$
$
24,405
-
$
$
$
$
$
24,405
-
-
-
$
$
$
$
$
-
-
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
INVESTMENT EXPENSE - FMV
INT. EXP-INTRFND LN
-
11,309
-
9,503
94,966
104,469
9,500
94,966
128,871
(3) (0.03)
(100.00)
(67.55)
9,503
94,966
104,469
PRINCIPAL-INTRFND LN (94,966)
Total Category: 808 - DEBT SERVICE: 11,309 23,577 19,524 (70,564) Category: 809 - CAPITAL OUTLAY
ALLOCATED-FIXED ASSET-VEHICLE
Total Category: 809 - CAPITAL OUTLAY:
401-00-80905-1ALLOC $ - $ - $ - $ - $ - $ - - $ 72,500 $ 72,500 100.00 $ - $ - $ - $ - $ - $ - - $ 72,500 $ 118,695 100.00
Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 401 - WATER OPERATING
Category: 820 - ENTERPRISE
401-00-82010-000000
401-00-82020-000000
401-00-82030-000000
401-00-82050-000000
401-00-82051-000000
401-00-82053-000000
401-00-82054-000000
401-00-82055-000000
401-00-82058-03PWGL
Total Category: 820 - ENTERPRISE:
AQUEDUCT WATER USAGE $
$
$
$
$
$
$
$
$
$
602,082
12,406
-
$
$
$
$
$
$
$
$
$
$
453,872
16,580
5,252
30,488
5,768
100
$
$
$
$
$
$
$
$
$
$
511,724
8,006
12,641
-
$
$
$
$
$
$
$
$
$
$
531,300
5,000
15,000
-
$
$
$
$
$
$
$
$
$
$
567,800
10,600
22,200
-
$
$
$
$
$
$
$
$
$
$
36,500 6.87 $
$
$
$
$
$
$
$
$
$
645,660
5,000
15,000
-
$
$
$
$
$
$
$
$
$
$
114,360 21.52
BACKFLOW 5,600
7,200
-
112.00
48.00 -
- -
GSA - PUMP WELL USE FEE
CNSRVTN-EDUCATION PRGRM
CNSRVTN-CSH 4 GRASS
CNSRVTN-TOILET RPLCMNT
CNSRVTN-WASHER
- -
25,209
1,000
-
- -
4,532
-
4,800
1,000
1,000
6,000
16,000
580,100
2,580
344
(2,220)
(656)
(46.25)
(65.60)
(100.00)
(66.67)
(6.25)
6.97 4,800
1,000
1,000
6,000
16,000
694,460
- -
- -
75 75 - - (1,000)
(4,000)
(1,000)
40,424
- -
CNSRVTN-WATER AUDITS
CNSRVTN-WATER SMART
1,059
7,770
649,600
4,674
15,539
532,348
2,008
15,539
554,449
2,000
15,000
620,524
-
-
-
-
114,360 19.71
Total Expense: $
$
$
$
$
2,006,520
130,608
1,442,037
598,563
843,474
$
$
$
$
$
1,761,769
233,270
$
$
$
$
$
1,990,770
116,058
$
$
$
$
$
2,156,666
132,134
848,401
615,659
232,742
$
$
$
$
$
2,104,062
444,399
$
$
(52,604)
312,265
(2.44) $
$
$
$
$
2,371,041
(141)
$
$
214,375 9.94
Total Fund: 401 - WATER OPERATING:
Ending Fund Balance:
236.32 (132,275) (100.11)
1,675,307
521,458
1,791,365
591,374
2,235,764
592,557
2,235,623
658,222
1,577,401
Required Reserve:
Reserve In Excess 1,153,849 1,199,991 1,643,207
Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 402 - WATER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
402-00-65010-000000 INVESTMENT EARNINGS $ 6,085 $ 2,440 $ 22,202 $ 5,000 $ 40,000 $ 35,000 700.00 $ 5,000 $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 6,085 $ 2,440 $ 22,202 $ 5,000 $ 40,000 $ 35,000 700.00 $ 5,000 $ - - Category: 680 - SPECIAL REVENUES
402-00-68040-000000
402-00-68120-000000
402-00-68126-000000
WTR-CONNECTION FEES
WTR CPTL-REV.OTHR-METER
WTR CPTL-REV.OTHR
$
$
$
$
71,059
15,588
-
$
$
$
$
327,427
5,164
$
$
$
$
-
20,014
-
$
$
$
$
- $
$
$
$
9,300
1,000
-
$
$
$
$
9,300
(700)
-
-
(41.18)
-
$
$
$
$
- $
$
$
$
-
-
-
-
-
-
-
-
1,700
-
1,700
378 -
Total Category: 680 - SPECIAL REVENUES: 86,647 332,969 20,014 1,700 10,300 8,600 505.88 1,700 Total Revenue: $ 92,732 $ 335,409 $ 42,216 $ 6,700 $ 50,300 $ 43,600 650.75 $ 6,700 $ - - Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
402-00-80822-999999 $ - $ 12,183 $ (8,168) $ - $ - $ - - $ - $ - - $ - $ 12,183 $ (8,168) $ - $ - $ - - $ - $ - -
Category: 911 - CAPITAL PROJECT
402-00-92200-22PWGL
402-00-92200-53PWGL
402-00-92200-63PWGL
402-00-92200-HYDATM
402-00-92200-PORTAL
402-00-92200-PORTAL
WTR- Well 4 (W. Cotati/116)
CIP-SCADA SYSTEM
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
-
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
115,000
42,500
75,000
-
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
(65,000)
(42,500)
(75,000)
-
-
(56.52)
(100.00)
(100.00)
-
$
$
$
$
$
$
$
-
81,643
68,000
-
$
$
$
$
$
$
$
- -
13,439 - 75,000 (33,357) (29.01)
WTR-CIP-WELL 1A IMPRVMNTS 60.00
Hydrant Water ATM
- - - - 25,500
(75,000)
-
- - -
90,382
-
41,000 (100.00)
Portal, Mercantile & Aaron Main Replacement -
West Sierra Tank Recoating
-
-
- -
-
-
- - - - 838,200
987,843
838,200
(75,000)
100.00
Total Category: 911 - CAPITAL PROJECT: 13,439 - 90,382 232,500 116,000 (182,500) (78.49) (32.26) Total Expense: $
$
$
13,439
79,293
$
$
$
12,183
323,225
$
$
$
82,213
(39,998)
$
$
232,500
(225,800)
848,401
$
$
116,000
(65,700)
$
$
$
117,500
(73,900)
184,961
50.54 32.73
0%
$
$
$
987,843
(981,143)
52,219
$
$
$
(75,000)
75,000
(32.26)
Total Fund: 402 - WATER CAPITAL: (33.22)
Ending Fund Balance: 815,834 1,139,059 1,099,062 $ $ 1,033,362 (796,182) Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 404 - SEWER OPERATING
Revenue
Category: 620 - CHARGES FOR SVS
CONSERVATION FEE
Total Category: 620 - CHARGES FOR SVS:
404-00-62040-000000 $ 73,500 $ 17,750 $ - $ - $ 3,010 $ 3,010 - $ - $ - - $ 73,500 $ 17,750 $ - $ - $ 3,010 $ 3,010 - $ - $ - -
Category: 650 - INVESTMENT EARNINGS
404-00-65010-000000
404-00-65100-000000
INVESTMENT EARNINGS
OTHER INTEREST
$
$
$
25,059
-
$
$
$
6,736
7,247
$
$
$
62,482
1,092
$
$
$
5,000
-
$
$
$
120,000
-
$
$
$
97,000
-
1,940.00
-
$
$
$
60,000
-
$
$
$
55,000 1,100.00
- -
Total Category: 650 - INVESTMENT EARNINGS: 25,059 13,983 63,574 5,000 120,000 97,000 1,940.00% 60,000 - - Category: 680 - SPECIAL REVENUES
404-00-68010-000000 SWR-USAGE
404-00-68020-000000
404-00-68158-000000
404-00-68160-000000
$
$
$
$
$
1,284,295 $
$
$
$
$
1,376,311
1,402,468
20,013
$
$
$
$
$
1,335,525
1,538,421
-
$
$
$
$
$
1,426,760 $
$
$
$
$
1,510,000 $
$
$
$
$
83,240 5.83
0.15 -
$
$
$
$
$
1,555,300 $
$
$
$
$
128,540 9.01
9.09 -
SWR-BASE 1,284,789 1,677,510 1,680,000 2,490 1,830,000 152,490
SWR-REIMB -
-
-
-
-
-
-
-
-
-
-
SWR-REIMB SWR SPCL ASSMNT 565 611 - - -
Total Category: 680 - SPECIAL REVENUES: 2,569,085 2,799,357 2,874,557 3,104,270 3,190,000 85,730 2.76 3,385,300 281,030 9.05 Total Revenue:
Expense
$ 2,667,644 $ 2,831,090 $ 2,938,131 $ 3,109,270 $ 3,295,010 $ 185,740 5.97 $ 3,445,300 $ 336,030 10.81 Category: 700 - WAGES & SALARIES
404-00-70000-000000
404-00-70000-STNDBY
404-00-70006-000000
EARNING-SALARIES
EARNING-STANDBY PAY
OVERTIME
$
$
$
$
360,186
-
$
$
$
$
357,345
3,830
$
$
$
$
345,112
5,285
$
$
$
$
474,860
4,940
$
$
$
$
365,120
4,930
$
$
$
$
(109,740)
(10)
(23.11)
(0.20)
$
$
$
$
398,960
4,560
$
$
$
$
(75,900)
(380)
(15.98)
(7.69)
688 830 908 880 665 (215) (24.43)
(22.88)
560 (320) (36.36)
Total Category: 700 - WAGES & SALARIES: 360,873 362,005 351,305 480,680 370,715 (109,965) 404,080 (76,600) (15.94) Category: 701 - INCENTIVES
LONGEVITY
Total Category: 701 - INCENTIVES:
404-00-70100-000000 $ 10,430 $ 12,842 $ 16,674 $ 17,290 $ 16,595 $ (625) (3.61) $ 17,730 $ 440 2.54 $ 10,430 $ 12,842 $ 16,674 $ 17,290 $ 16,595 $ (625) (3.61) $ 17,730 $ 440 2.54 Category: 702 - FRINGE BENEFITS
404-00-70200-000000
404-00-70220-000000
404-00-70230-000000
404-00-70231-000000
404-00-70232-000000
AUTO ALLOWANCE $
$
$
$
$
$
2,096
463
$
$
$
$
$
$
2,046
339
-
$
$
$
$
$
$
2,046
451
$
$
$
$
$
$
2,040
450
-
$
$
$
$
$
$
1,965
425
$
$
$
$
$
$
(75)
(25)
(3.68)
(5.56)
$
$
$
$
$
$
2,040
450
-
$
$
$
$
$
$
- -
HEALTH IN-LIEU - -
UNIFORM ALLOWANCE
UNIFORM MAINTENANCE
UNIFORM SAFETY SHOES
618 50 300 300 100.00
(89.29)
(31.03)
(6.87)
- -
266 174
318
2,876
174 280
580
3,350
30 (250)
(180)
(230)
170
510
3,170
(110)
(70)
(180)
(39.29)
(12.07)
(5.37)
177 391 400
Total Category: 702 - FRINGE BENEFITS: 3,620 3,111 3,120 Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 404 - SEWER OPERATING
Category: 703 - LEAVE
404-00-70310-000000
404-00-70320-000000
404-00-70320-COVD19
404-00-70330-000000
404-00-70340-000000
404-00-70350-000000
404-00-70360-000000
404-00-70362-000000
404-00-70380-000000
404-00-70390-000000
Total Category: 703 - LEAVE:
LEAVE-HOLIDAY/FLOAT
LEAVE-SICK PAY
$
$
$
$
$
$
$
$
$
$
$
23,376
6,945
3,187
11,158
194
$
$
$
$
$
$
$
$
$
$
$
25,148
6,792
3,038
17,105
840
$
$
$
$
$
$
$
$
$
$
$
25,465
12,453
2,642
14,093
801
$
$
$
$
$
$
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
-
$
$
$
$
$
$
$
$
$
$
$
27,080
9,300
-
$
$
$
$
$
$
$
$
$
$
$
27,080 100.00 $
$
$
$
$
$
$
$
$
$
$
26,920 $
$
$
$
$
$
$
$
$
$
$
26,920 -
-
-
-
-
-
-
-
-
-
-
9,300
-
100.00
-
10,405 10,405
LEAVE-COVID19 MANDATED PAY
LEAVE-VACATION/LEAVE PAY
LEAVE-COMP TIME TAKEN
LEAVE-BEREAVEMENT
- -
13,810
350
13,810
350
385
-
100.00
100.00
100.00
-
16,000 16,000
- -
358 596 744 385 -
1,060
-
-
1,060
-
WORKERS COMP-LIGHT DUTY
WORKERS COMP
- - - -
- - - - - -
LEAVE-SHORT TERM DISABILITY
LEAVE-ADMINISTRATIVE
- 190 - 555 555
6,680
58,160
100.00
100.00
100.00
- -
2,866
48,083
5,186
58,895
6,017
62,214
6,680
58,160
5,355
59,740
5,355
59,740
Category: 704 - DEDUCTIONS
404-00-70440-000000 DEFERRED COMP
404-00-70450-000000
404-00-70450-UNFUND
404-00-70451-000000
$
$
$
$
$
3,417
117,408
82,800
269
$
$
$
$
$
7,029
162,904
90,928
243
$
$
$
$
$
6,629
167,686
34,173
118
$
$
$
$
$
8,190
44,420
26,810
260
$
$
$
$
$
6,540
38,415
50,005
-
$
$
$
$
$
(1,650)
(6,005)
23,195
(260)
(20.15)
(13.52)
86.52 $
$
$
$
$
8,510
44,510
53,740
260
$
$
$
$
$
320
90 3.91
PERS RETIREMENT 0.20
PERS UNFUNDED LIABILITY
PERS SURVIVOR BNFTS
26,930
-
100.45
(100.00) -
Total Category: 704 - DEDUCTIONS: 203,894 261,103 208,606 79,680 94,960 15,280 19.18 107,020 27,340 34.31 Category: 705 - BENEFIT INSURANCE
404-00-70510-000000
404-00-70520-000000
INS-LIFE & DISB
INS-HEALTH
$
$
$
4,048
99,729
$
$
$
3,730
99,329
$
$
$
2,827
92,940
95,767
$
$
$
1,520
106,310
107,830
$
$
$
2,785
92,355
95,140
$
$
$
1,265
(13,955)
(12,690)
83.22 (13.13)
(12.70)
$
$
$
1,520
100,760
102,280
$
$
$
- -
(5,550)
(5,550)
(5.22)
Total Category: 705 - BENEFIT INSURANCE: 103,777 103,058 (5.15) Category: 706 - TAX
404-00-70610-000000 TAX-MEDICARE $ 6,650 $ 6,771 $ 6,801 $ 7,540 $ 6,845 $ (695) (9.22) $ 7,270 $ (270) (3.58) Total Category: 706 - TAX: $ 6,650 $ 6,771 $ 6,801 $ 7,540 $ 6,845 $ (695) (9.22) $ 7,270 $ (270) (3.58) Category: 707 - PAYOUTS
PAYOUT-COMP TIME ACCRUED
PAYOUT-VAC/LEAVE
404-00-70710-000000
404-00-70720-000000
404-00-70740-000000
$
$
$
$
324
37,530
-
$
$
$
$
5 31,476
300
$
$
$
$
13 35,257
-
$
$
$
$
-
26,150
-
$
$
$
$
20 19,530
275
$
$
$
$
20 (6,620)
275
- $
$
$
$
-
19,820
-
$
$
$
$
- -
(25.32)
-
(6,330)
-
(24.21)
PAYOUT-BONUS -
Total Category: 707 - PAYOUTS: 37,853 31,781 35,270 26,150 19,825 (6,325) (24.19) 19,820 (6,330) (24.21) Category: 799 - COMPENSATED ABSENCES
CONTRA-COMP ABSENCES
Total Category: 799 - COMPENSATED ABSENCES:
404-00-79999-999999 $ (22,808) $ (13,896) $ (13,198) $ - $ (19,825) $ - - $ - $ - - $ (22,808) $ (13,896) $ (13,198) $ - $ (19,825) $ - - $ - $ - - Category: 800 - MATERIAL & SUPPLY
404-00-80000-000000
404-00-80000-1ALLOC
MATERIALS & SUPPLIES $
$
$
11,700
-
$
$
$
6,914
582
$
$
$
4,940
298
$
$
$
7,000
612
$
$
$
3,800
350
$
$
$
(3,200)
(262)
(45.71)
(42.81)
(45.48)
$
$
$
7,000
315
$
$
$
- -
ALLOCATED-MATERIALS & SUPPLIES (297)
(297)
(48.53)
Total Category: 800 - MATERIAL & SUPPLY: 11,700 7,496 5,238 7,612 4,150 (3,462) 7,315 (3.90) Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 404 - SEWER OPERATING
Category: 801 - CONTRACT SERVICES
404-00-80185-000000
404-00-80185-1ALLOC
404-00-80186-000000
404-00-80186-1ALLOC
404-00-80187-000000
404-00-80188-000000
404-00-80188-17RATE
404-00-80188-1ALLOC
CNTRCT SVCS-PROFESSIONAL SVCS
ALLOCATED-PROFESSIONAL SVCS
CNTRCT SVCS-TECH & DATA MGMT
ALLOCATED-TECH & DATA MGMT
CNTRCT SVCS-SPECIAL PROJECT
CNTRCT SVCS-GENERAL
$
$
$
$
$
$
$
$
$
781
12,578
15,522
32,233
-
$
$
$
$
$
$
$
$
$
25,320
6,528
11,735
30,210
-
$
$
$
$
$
$
$
$
$
4,847
9,193
19,353
35,278
-
$
$
$
$
$
$
$
$
$
2,000
19,420
33,731
35,840
7,500
$
$
$
$
$
$
$
$
$
5,000
7,500
20,885
28,850
-
$
$
$
$
$
$
$
$
$
3,000
(11,920)
(12,846)
(6,990)
(7,500)
(4,250)
-
150.00 $
$
$
$
$
$
$
$
$
2,000
12,804
19,387
42,944
7,500
$
$
$
$
$
$
$
$
$
- -
(61.38)
(38.08)
(19.50)
(100.00)
(42.50)
-
(6,616) (34.07)
(42.52)
19.82 -
(14,344)
7,104
-
1,819
-
1,467
663
1,759
-
10,000
-
5,750
-
10,000
-
-
-
-
SEWER 2017 RATE STUDY -
ALLOCATED-GENERAL 9,630
72,563
11,014
86,937
10,638
81,068
16,549
125,040
11,760
79,745
(4,789)
(45,295)
(28.94)
(36.22)
18,330
112,965
1,781
(12,075)
10.76 Total Category: 801 - CONTRACT SERVICES: (9.66)
Category: 802 - LEGAL
404-00-80285-000000 SVCS-LEGAL
404-00-80285-1ALLOC
404-00-80285-2ALLOC
404-00-80286-1ALLOC
Total Category: 802 - LEGAL:
$
$
$
$
$
- $
$
$
$
$
319
8,228
1,023
1,257
10,828
$
$
$
$
$
303
9,071
-
$
$
$
$
$
- $
$
$
$
$
150
8,300
200
$
$
$
$
$
150
(1,390)
(820)
- $
$
$
$
$
- $
$
$
$
$
- -
ALLOCATED-LEGAL RETAINER
ALLOCATED-LEGAL NON-RETAINER
SVCS-LEGAL-SPCL-ALLOCATED
7,064
1,570
501
9,690
1,020
3,213
13,923
(14.34)
(80.39)
(87.86)
(35.07)
10,605
5,250
3,150
29,715
1,534
5,250
783
15.83 514.71
24.36 54.34
2,367
11,741
390 (2,823)
9,134 9,040 (4,883) 7,566
Category: 803 - UTILITIES
UTILITIES - COMCAST
UTILITIES - PG&E
404-00-80302-000000
404-00-80303-000000
404-00-80305-000000
404-00-80306-000000
$
$
$
$
$
335
8,989
596
$
$
$
$
$
382
8,800
564
$
$
$
$
$
1,357
12,720
726
$
$
$
$
$
1,856
18,980
930
$
$
$
$
$
1,540
11,250
675
$
$
$
$
$
(316)
(7,730)
(255)
(17.03)
(40.73)
(27.42)
(9.54)
$
$
$
$
$
1,420
17,240
820
$
$
$
$
$
(436)
(1,740)
(110)
(23.49)
(9.17)
(11.83)
(4.28)
(9.23)
UTILITIES - SONOMA EVERGREEN
UTILITIES-PHONE 5,487
15,407
5,524
15,271
6,044
20,848
5,610
27,376
5,075
18,540
(535) 5,370
24,850
(240)
Total Category: 803 - UTILITIES: (8,836) (32.28) (2,526) Category: 804 - OTHER INSURANCE
404-00-80620-000000
404-00-80620-1ALLOC
INSURANCE-OTHER $
$
$
- $
$
$
-
52,454
52,454
$
$
$
17 59,558
59,575
$
$
$
- $
$
480
73,000
73,480
$
$
$
480
(12,975)
(12,495)
- $
$
$
- $
$
$
- -
ALLOCATED-OTHER INSURANCE 49,776
49,776
85,975
85,975
(15.09)
(14.53)
98,888
98,888
12,913
12,913
15.02 Total Category: 804 - OTHER INSURANCE: $ 15.02
Category: 805 - REPAIR & MAINTENANCE
404-00-80570-000000
404-00-80572-000000
404-00-80572-1ALLOC
R&M-GENERAL $
$
$
$
18,817
29,335
-
$
$
$
$
24,271
6,463
-
$
$
$
$
15,504
5,223
-
$
$
$
$
10,000
5,300
$
$
$
$
2,740
8,730
-
$
$
$
$
(7,260)
3,430
(72.60)
64.72 $
$
$
$
10,000
5,300
$
$
$
$
-
-
-
-
-
-
-
-
R&M-VEHICLE
ALLOCATED - R&M-VEHICLE 30,000
45,300
(30,000)
(33,830)
(100.00)
(74.68)
30,000
Total Category: 805 - REPAIR & MAINTENANCE: 48,152 30,733 20,727 11,470 45,300 Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 404 - SEWER OPERATING
Category: 806 - OTHER EXPENSES
404-00-80605-000000
404-00-80607-000000
404-00-80609-000000
404-00-80609-1ALLOC
404-00-80611-000000
404-00-80611-1ALLOC
404-00-80616-000000
404-00-80616-1ALLOC
404-00-80626-000000
404-00-80628-000000
404-00-80629-000000
404-00-80630-000000
404-00-80631-000000
404-00-80632-000000
404-00-80632-1ALLOC
404-00-80640-000000
404-00-80645-000000
404-00-80652-000000
404-00-80654-000000
ADS.& PUBS $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
699
31,466
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
143
(41,630)
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
256
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
400
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(400)
-
(100.00)
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
400
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- -
-
-
BAD DEBT WRITE OFF
BANK & MERCHANT FEES
ALLOCATED-BANK & MERCHANT FEES
DUES & SUBSCRIPTIONS
ALLOCATED-DUES & SUBSCRIPTIONS
EQUIPMENT RENTAL
-
34,212
854
18,500
1,734
12,913
1,387
10,600
806
49,800
1,475
14,000
1,575
11,605
750
31,300 169.19
(14.94)
8.42 18,500
1,160
12,913
2,469
10,600
1,253
5,600
2,000
200
-
32,951
13,893
-
33,009
13,998
-
(259)
1,087
188
(574) (33.10)
10,921
869
- -
13.55 9.48
1,082 78.01
- 10,597
-
11,731
502
1,005
(56)
- -
ALLOCATED-EQUIPMENT RENTAL
LICENSING-SOFTWARE
MEETING & TRAINING
RECRUITING
25 (6.95)
(100.00)
28.00 180.00
(18.30)
(97.86)
12,720.00
27.45 -
447 55.46
- - - 5,600
2,000
200
- (5,600)
560
- -
284
279
-
327 252 2,560
560
- -
323 16 360 - -
POSTAGE 505 1,210
2,057
148
612 500 (112)
(8,220)
6,360
420
500 (112) (18.30)
PRNTG-PSTG-UTILITY BILLING
PRINTING/COPIES
8,870
16 9,586
645
8,400
50 180 8,400
50 - -
6,410
1,950
6,445
500
- -
ALLOCATED-PRINTING/COPIES
REGULATORY FEES
187
2,848
2,209
-
183 2,748
-
1,530
-
3,150
-
1,620 105.88
- 6,445
(3,000)
(280)
1,260
31,058
- -
SMALL TOOLS & EQUIP.
TRAVEL, MEALS, LODGING
VEHICLE FUEL EXPENSE
261 2,308
551
3,500
500
(85.71)
(56.00)
28.64 42.47
3,500
500
- -
412 220 -
-
-
5,274
99,002
6,898
35,257
9,691
78,326
4,400
73,132
5,660
104,190
4,400
75,595
-
Total Category: 806 - OTHER EXPENSES: 2,463 3.37
Category: 807 - FISCAL FEES
404-00-80754-000000 ADMIN FEE-DELINQUENT SEWER $ 146 $ 607 $ - $ - $ - $ - - $ - $ - - Total Category: 807 - FISCAL FEES: $ 146 $ 607 $ - $ - $ - $ - - $ - $ - - Category: 808 - DEBT SERVICE
404-00-80822-000000 INTEREST EXPENSE
404-00-80822-999999
404-00-80825-000000
404-00-80835-000000
$
$
$
$
$
- $
$
$
$
$
-
26,536
25,517
-
$
$
$
$
$
23,377
(15,418)
24,316
-
$
$
$
$
$
- $
$
$
$
$
22,500
(10,520)
24,500
40,429
76,909
$
$
$
$
$
22,500
(10,520)
(2,569)
-
100.00
(100.00)
(9.49)
-
$
$
$
$
$
- $
$
$
$
$
-
-
-
-
-
-
-
-
-
-
INVESTMENT EXPENSE - FMV
INTEREST - INTERFUND LOAN
PRINCIPAL - INTERFUND LOAN
-
26,160
-
- -
27,069
40,429
67,498
27,069
40,429
Total Category: 808 - DEBT SERVICE: 26,160 52,053 32,276 9,411 13.94 67,498 Category: 809 - CAPITAL OUTLAY
404-00-81000-000000
404-00-80905-1ALLOC
OPER TRANS OUT-SWR $
$
$
-
-
-
$
$
$
-
-
$
$
$
-
-
-
$
$
$
-
-
-
$
$
$
280,000
-
$
$
$
280,000
-
100.00
-
$
$
$
80,000
34,500
$
$
$
80,000
34,500
100.00
100.00
100.00
ALLOCATED-FIXED ASSET-VEHICLE
Total Category: 809 - CAPITAL OUTLAY: - 280,000 280,000 100.00 114,500 118,695 Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 404 - SEWER OPERATING
Category: 820 - ENTERPRISE
404-00-80834-SUBREG PRINCIPAL - DEBT SERVICE
WASTEWATER TREATMENT
$
$
$
863,922
1,142,028
2,005,950
$
$
$
894,936
1,250,570
2,145,506
$
$
$
888,408
1,483,908
2,372,316
$
$
$
817,311
1,531,641
2,348,952
$
$
$
817,320
1,531,644
2,348,964
$
$
$
9 3
0.00 0.00
0.00 $
$
$
776,500
1,730,400
2,506,900
$
$
$
(40,811) (4.99)
12.98 6.72
404-00-82040-000000 198,759
Total Category: 820 - ENTERPRISE: 12 157,948
Total Expense: $
$
$
$
$
3,090,363
(422,719)
2,711,793
660,084
$
$
$
$
$
3,262,577
(431,486)
2,280,307
694,676
$
$
$
$
$
3,448,666
(510,535)
1,769,771
758,395
$
$
$
$
$
3,517,328
(408,058)
1,121,701
789,756
$
$
$
$
$
3,652,023
(357,013)
1,412,758
743,338
$
$
$
$
$
62,931 1.79 $
$
$
$
$
3,804,636
(359,336)
1,053,422
853,841
$
$
133,555 3.80
Total Fund: 404 - SEWER OPERATING:
Ending Fund Balance:
122,809
291,057
(67,944)
359,001
(30.10) (133,555) 32.73
Required Reserve:
Reserve In Excess 2,051,709 1,585,630 1,011,376 331,945 669,420 199,581 Budget Comparison Report
Enterprise Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
2024-2025
Proposed
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals (Decrease) Fund: 405 - SEWER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
405-00-65010-000000 INVESTMENT EARNINGS
405-00-65100-000000
$
$
$
1,431
11,309
12,740
$
$
$
1,318
9,147
$
$
$
10,005
552,220
562,225
$
$
- $
$
$
12,000
-
$
$
$
12,000 100.00 $
$
$
8,000
-
$
$
$
8,000
-
100.00
INT. REV-INTRFND LOAN 104,469
104,469
(104,469) (100.00) -
Total Category: 650 - INVESTMENT EARNINGS: 10,464 $ 12,000 (92,469) (88.51) 8,000 8,000 100.00 Category: 680 - SPECIAL REVENUES
405-00-67000-000000
405-00-68030-000000
405-00-68040-000000
405-00-68162-000000
OPER TRANS IN-SWR CAP
SWR-COLL. SYSTM CHRGS
SWR-CONNECTION FEES
SWR CPTL-REIMB
$
$
$
$
$
-
36,567
143,256
-
$
$
$
$
$
-
36,567
252,455
-
$
$
$
$
$
- $
$
$
$
$
- $
$
$
$
$
280,000 $
$
$
$
$
280,000
(15,100)
-
100.00
(100.00)
-
$
$
$
$
$
80,000 $
$
$
$
$
80,000 100.00
36,567 15,100
-
- 15,100 -
-
-
-
-
-
-
-
-
-
-
-
-
3,000 -
18,100
(3,000)
261,900
(100.00)
Total Category: 680 - SPECIAL REVENUES: 179,823 289,022 36,567 280,000 1,446.96 95,100 Total Revenue: $ 192,562 $ 299,486 $ 598,792 $ 122,569 $ 292,000 $ (24,994) (20.39) $ 103,100 $ (19,469) (15.88) Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
405-00-80822-999999 $ - $ 6,589 $ (5,651) $ - $ (5,700) $ (5,700) - $ - $ - - $ - $ 6,589 $ (5,651) $ - $ (5,700) $ (5,700) - $ - $ - - Category: 911 - CAPITAL PROJECT
405-00-80900-000000
405-00-92300-53PWGL
405-00-92300-68PWGL
405-00-92300-CYPRSS
405-00-92300-MNHOLE
405-00-92300-WSIERA
FIXED ASSET-EQUIP. $
$
$
$
$
$
$
8,915 $
$
$
$
$
$
$
- $
$
$
$
$
$
$
- $
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
75,000
-
$
$
$
$
$
$
$
-
(40,000)
-
-
(34.78)
-
$
$
$
$
$
$
$
50,000 $
$
$
$
$
$
$
50,000 100.00
SWR-SCADA PHASE 2 -
609,702
-
- -
-
115,000 81,650 (33,350) (29.00)
WILLIAM/OLOF SEWER REPLACEMENT
SWR-CYPRESS LINE REPLACEMENT
MANHOLE LATERAL REPAIR
SWR-W. Sierra Ave Sewer Replacement
- - - - -
-
109,597
-
- 580,000 500,000
-
(80,000)
-
(13.79)
-
- (580,000) (100.00)
83,615
-
46,075
897,882
943,957
-
-
-
-
- -
16,040
591,040
16,040
(103,960)
100.00
43.58 - -
Total Category: 911 - CAPITAL PROJECT: 702,232 109,597 695,000 131,650 (563,350) (81.06) Total Expense: $
$
$
702,232
(509,670)
482,162
$
$
$
116,185
183,301
665,463
$
$
$
938,306
(339,513)
325,950
$
$
695,000
(572,431)
100,888
$
$
585,340
(293,340)
32,610
$
$
$
(109,660)
279,091
(68,278)
(15.78)
56.28 $
$
$
131,650
(28,550)
4,060
$
$
$
(563,350)
543,881
(96,828)
(81.06)
Total Fund: 405 - SEWER CAPITAL: (95.01)
Ending Fund Balance: $ $
Budget Comparison Report
Capital Project Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 604 - GENERAL CAPITAL OUTLAY
Revenue
Category: 650 - INVESTMENT EARNINGS
INVESTMENT EARNINGS
Total Category: 650 - INVESTMENT EARNINGS:
604-00-65010-000000 $ 2,348 $ 420 $ 4,220 $ - $ 10,000 $ 10,000 - $ - $ - - $ 2,348 $ 420 $ 4,220 $ - $ 10,000 $ 10,000 - $ - $ - - Category: 680 - SPECIAL REVENUES
604-00-68610-000000 SPECIAL FUND - ROAD IMPACT FEE $ 172,242 $ 160,489 $ 179,256 $ 184,500 $ 182,160 $ (2,340) (1.27) $ 184,500 $ - - Total Category: 680 - SPECIAL REVENUES: $ 172,242 $ 160,489 $ 179,256 $ 184,500 $ 182,160 $ (2,340) (1.27) $ 184,500 $ - - Total Revenue: $ 174,590 $ 160,908 $ 183,476 $ 184,500 $ 192,160 $ 7,660 4.15 $ 184,500 $ - - Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
604-00-80822-999999 $ - $ 738 $ 130 $ - $ - $ - - $ - $ - - $ - $ 738 $ 130 $ - $ - $ - - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
604-00-81000-000000 OPER TRANS OUT-CPTL OUTLAY $ 200,000 $ 350,000 $ 54,601 $ 200,000 $ 400,000 $ (200,000) (100.00) $ 180,000 $ - - Total Category: 810 - TRANS OUT & OTHER USES: $ 200,000 $ 350,000 $ 54,601 $ 200,000 $ 400,000 $ (200,000) (100.00) $ 180,000 $ - - Total Expense: $
$
$
200,000
(25,410)
274,728
$
$
$
350,738
(189,830)
84,898
$
$
$
54,732
128,744
213,643
$
$
200,000
(15,500)
48,899
$
$
400,000
(207,840)
5,803
$
$
$
(200,000)
207,660
(43,096)
(100.00)
-1,339.74%
-8813%
$
$
$
180,000
4,500
$
$
$
-
-
-
Total Fund: 604 - GENERAL CAPITAL OUTLAY: -
Ending Fund Balance: $ $ 10,303 (38,596) -7893%
Budget Comparison Report
Capital Project Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 605 - CAPITAL PROJECTS
Revenue
Category: 650 - INVESTMENT EARNINGS
605-00-65010-000000 INVESTMENT EARNINGS $ 177 $ 686 $ 2,598 $ - $ - $ - - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 177 $ 686 $ 2,598 $ - $ - $ - - $ - $ - - Category: 670 - TRANSFR IN & OTHR SOURCES
605-00-67000-000000 OPER TRANS IN-CAPITAL PRJCTS
General Fund
$ 1,756 $ - $ - $ 35,000 $ 3,022,175 $ (35,000) (100.00) $ 3,940,000 3,640,000
90,000
30,000
180,000
-
$ 3,905,000 11,157.14
101
206
222
225
Park-In-Lieu
Bed Tax
Parks Measure M
605-00-67000-27PWGL
605-00-67000-28PWGL
605-00-67000-29PWGL
605-00-67000-49PWGL
OPER TRANS IN - FALLETTI BLDG
OPER TRANS IN-CVC CNTR ROOF
OPER TRANS IN - PARK MSTRPLAN
OPER TRANS IN - STREET IMPRV.
General Fund
$
$
$
$
199,714 $
$
$
$
20,152
415,817
31,584
$
$
$
$
2,591
-
$
$
$
$
150,000
-
$
$
$
$
57,000
-
$
$
$
$
(93,000)
-
(62.00)
-
$
$
$
$
$
$
$
$
(150,000)
-
(100.00)
#DIV/0!
(100.00)
20.47 -
-
-
210,757
4,471,404
285,000
601,000
206,920
866,045
(78,080)
265,045
(27.40)
44.10 - (285,000)
1,437,956 4,424,103 724,000 123,000
77,000
200,000
75,000
192,000
180,000
50,000
50,000
-
101
203
204
221
604
Gas Tax
MTC Streets
R.M.R.A
Capital Outlay
605-00-67000-60PWGL OPER TRANS IN - CTYWD TRFC SFT
General Fund
$ 215,689 $ 77,880 $ 154,601 $ 50,000 $ 64,000 $ 14,000 28.00 $ $ - - 101
605-00-67000-62PWGL
605-00-67000-64PWGL
605-00-67000-67CDGL
605-00-67000-68CHGL
OPER TRANS IN - MOSAIC BENCHES
OPER TRANS IN-CVC CTR IMPRV.
OPER TRANS IN-GATEWAY SIGNAGE
COUNCIL CHAMBERS A/V IMP
General Fund
$
$
$
$
-
172,538
9,308
-
$
$
$
$
-
52,661
35,046
-
$
$
$
$
50,169
555,197
4,690
-
$
$
$
$
- $
$
$
$
-
50,000
89,180
-
$
$
$
$
-
(200,000)
89,180
-
- $
$
$
$
$
$
$
$
-
(250,000)
-
-
(100.00)
-
250,000 (80.00) -
-
-
-
-
-
306,000
258,000
48,000
61,000
61,000
-
306,000 100.00
101
208 Peg Fees
605-00-67000-69PWGL OPER TRANS IN-WAYFINDING PHASE 2
General Fund
$ 11,987 $ 258,589 $ 9,450 $ 83,000 $ - $ (83,000) (100.00) $ $ (22,000) (26.51) 101
605-00-67000-CIVGEN
605-00-67000-ORHTRF
605-00-67000-PLZAEV
OPER TRANS IN-CIVIC GENERATOR
OPER TRANS IN-ORH TRAFFIC FLOW
OPER TRANS IN-LA PLAZA PARK EV
$
$
$
$
-
42,581
-
$
$
$
$
18,371
-
$
$
$
$
-
-
$
$
$
$
- $
$
$
$
- $
$
$
$
- - $
$
$
$
$
$
$
$
- -
-
-
-
-
- - - -
-
-
7,458 8,018 -
5,466,877
- - -
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 2,091,529 5,341,659 1,454,000 4,355,320 (120,855) (8.31) 5,081,000 3,627,000 249.45 Total Revenue: $ 2,091,706 $ 5,342,345 $ 5,469,475 $ 1,454,000 $ 4,355,320 $ (120,855) (8.31) $ 5,081,000 $ 3,627,000 249.45 Budget Comparison Report
Capital Project Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number (Decrease)
Expense
Total Activity Total Activity Total Activity Est. Actuals Proposed Category: 911 - CAPITAL PROJECT
CITYWIDE TRAFFIC SAFETY/BIKE PED SAFETY
MOSAIC WALL BENCHES
605-00-91200-60PWGL
605-00-91200-62PWGL
605-00-91200-AVIMPR
605-00-91300-27PWGL
605-00-91300-29PWGL
605-00-91300-49PWGL
605-00-91300-64PWGL
605-00-91300-67CDGL
605-00-91300-69PWGL
605-00-91300-PLZAEV
605-00-91300-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
215,689 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
77,880 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
154,601 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50,000 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
250,000 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
14,000 28.00 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50,000 $
$
-
-
-
- 3,695 50,169 - - - - -
-
-
306,000
-
City Hall AV Improvments - - - - - -
FALLETTI BLDG IMPRVMNTS
PARK MASTER PLANNING
199,714 20,152 2,591 150,000 57,000 (93,000) (62.00) $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 27,889 210,757 285,000 206,920 (78,080) (27.40) -
STREET IMPROVEMENTS 1,437,956 4,424,103 4,471,404 636,000 866,045 230,045 36.17 -
CIVIC CENTER MISCELLANEOUS IMPROVEMENTS
GATEWAY SIGNAGE/BULLETIN BOARD
Wayfinding Signage - Phase 2
PUBLIC PARKING - LA PLAZA PARK EV
Park-and-Ride Replacement Project
Putnam Park Imp'ts - Phase 1
2025 Street Improvements
172,538 468,478 555,197 250,000 50,000 (200,000) (80.00) - 9,308 35,046 4,690 83,000 89,180 6,180 7.45 -
11,987 258,589 9,450 - - - - 10,000
- 7,458 8,018 - - - - -
- - - - 2,557,734 - - 993,000
2,471,000
664,000
231,000
185,000
60,000
60,000
51,000
5,081,000
993,000 100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
-
605-00-91300- - - - - 70,000 - - 2,471,000
664,000
231,000
185,000
60,000
60,000
51,000
-
605-00-91300- - - - - - - -
605-00-91300- Trash Implementation Plan - - - - - - -
605-00-91300- Class 1 Path - - - - - - -
605-00-91300- 2026 Street Improvements - - - - - - -
605-00-91300- Veronda Falletti Ranch Barns
Gateway Signage - Marquee Replacement
-
-
-
-
-
-
-
-
-
-
- -
605-00-91300- - -
Total Category: 911 - CAPITAL PROJECT: 2,047,192 5,323,289 5,466,877 1,454,000 4,146,879 (120,855) (8.31) Total Expense: $
$
$
2,047,192
44,514
377
$
$
$
5,323,289
19,057
$
$
$
5,466,877
2,598
$
$
$
1,454,000 $
$
$
4,146,879
208,441
-
$
$
$
(120,855) (8.31) $
$
$
5,081,000 $
$
$
-
-
-
-
Total Fund: 605 - CAPITAL PROJECTS: -
Ending Fund Balance:
-
-
-
-
- -
19,434 22,032 0% -
Budget Comparison Report
Capital Project Funds Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 610 - Streets Bonds Project Fund
Revenue
Category: 650 - INVESTMENT EARNINGS
INVESTMENT EARNINGS
Total Category: 650 - INVESTMENT EARNINGS:
610-00-65010-000000 $ - $ 2,210 $ 73,460 $ - $ - $ - - $ - $ - - $ - $ 2,210 $ 73,460 $ - $ - $ - - $ - $ - -
Category: 670 - TRANSFR IN & OTHR SOURCES
610-00-67000-000000 OPER TRANS IN-2022A PROJECT FUND $ - $ 2,000,000 $ 5,653,566 $ - $ - $ - - $ - $ - - Total Category: 670 - TRANSFR IN & OTHR SOURCES: $ - $ 2,000,000 $ 5,653,566 $ - $ - $ - - $ - $ - - Total Revenue: $ - $ 2,002,210 $ 5,727,026 $ - $ - $ - - $ - $ - - Expense
Category: 808 - DEBT SERVICE
610-00-80822-999999 INVESTMENT EXPENSE - FMV $ - $ 17,773 $ (3,792) $ - $ - $ - - $ - $ - - Total Category: 808 - DEBT SERVICE: $ - $ 17,773 $ (3,792) $ - $ - $ - - $ - $ - - Category: 810 - TRANS OUT & OTHER USES
610-00-81000-000000 OPER TRANS OUT-2022A PROJECT FUND $ - $ 293,707 $ 4,058,212 $ - $ 3,030,904 $ 3,030,904 - $ 332,433 $ - - Total Category: 810 - TRANS OUT & OTHER USES: $ - $ 293,707 $ 4,058,212 $ - $ 3,030,904 $ 3,030,904 3,030,904
(3,030,904)
332,433
- $ 332,433 $ - -
Total Expense: $
$
$
-
-
-
$
$
$
311,480
1,690,730
1,690,730
$
$
$
4,054,420
1,672,606
3,363,337
$
$
-
-
-
$
$
$
3,030,904
(3,030,904)
332,433
$
$
$
-
-
$
$
$
332,433
(332,433)
(0)
$
$
$
- -
Total Fund: 610 - Streets Bonds Project Fund: -
Ending Fund Balance:
-
$ 0% (0)
City of Cotati
Fiscal Year 2024/25
Proposed Version - 5/08/2024
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 1
TABLE OF CONTENTS
Capital Improvements 3
One year plan 4
Appendix 9
Public Works - Govt. Buildings Requests 10
Public Works - Parks Requests 12
Public Works - Storm Water Mgnt. Requests 16
Public Works - Streets Requests 18
Sewer Requests 30
Water Requests 33
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 2
CAPITAL IMPROVEMENTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 3 Capital Improvements: One-year Plan
Total Capital Requested
7,449,486
21 Capital Improvement Projects
Total Funding Requested by Department
TOTAL $7,449,486.00
Public Works - Govt. Buildings (4%) $306,000.00
Public Works - Parks (34%) $2,536,000.00
Public Works - Storm Water Mgnt. (3%) $231,000.00
Public Works - Streets (44%) $3,249,000.00
Sewer (2%) $139,643.00
Water (13%) $987,843.00
Total Funding Requested by Source
TOTAL $7,449,486.00
Enterprise - Sewer Capital Funds (2%) $139,643.00
Enterprise - Water Capital Funds (13%) $987,843.00
General Fund (59%) $4,361,000.00
Grants - Federal (7%) $500,000.00
Grants - State (1%) $104,000.00
Other Source (1%) $48,000.00
Special Revenue - Parks Bed Tax (0%) $30,000.00
Special Revenue - Parks Park-in-Lieu (1%) $90,000.00
Special Revenue - Road Impact Fee (Garbage) (2%)$180,0
Special Revenue - Streets Gas Tax (3%) $200,000.00
Special Revenue - Streets Measure M (1%) $75,000.00
Special Revenue - Streets RMRA (3%) $192,000.00
Special Revenue - Streets Traffic Impact Fee (5%)$362,000 Special Revenues - Parks Measure M (2%) $180,000.00
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 4 Capital Costs Breakdown
TOTAL $7,484,436.00
Capital Costs (100%) $7,449,486.00
Operational Costs (0%) $34,950.00
Cost Savings & Revenue Breakdown
TOTAL $1,150.00
Cost Savings (13%) $150.00
Revenue (87%) $1,000.00
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 5 Public Works - Streets Requests
Itemized Requests for 2025
2025 Street Improvements Project $664,000
The Project includes slurry seal, crack seal, and digouts of E Cotati Ave from Matteri Lane to Baytree Ct, Forno Way, Honor Place, Clothier Lane, Jagla Street, Logan Place, Loma Linda Drive, Dorffman Drive, Issel Ct, Loma Linda Ct, Fehler... 2026 Street Improvements Project $60,000
Project performs pavement preservation (slurry seal, crack seal, and dig outs) on Dorfman Drive, E. Cotati Ave, Fehler Lane, Jagla Street, Linden Ave, and Valparaiso Ave and pavement rehabilitation (mill, edge grind and overlay) on Helman Lane.
Annual 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...
Annual Landscaping Improvements Projects $35,000
Annual planned landscaping improvements along roadways throughout the City. Projects are planned to coordinate with street paving improvement projects, but can vary depending on needs.
Class 1 Pathway Maintenance Project $185,000
Maintain and repair Class 1 pathways. The Project to include one to several of the following pathways, depending on available budget: Laguna de Santa Rosa trail between Gravenstein Way and E. Cotati Avenue, West School Street, between Maple and...
Gateway Signage $10,000
This effort is to enhance the City’s monuments at main entrance points, replace post mounted signs at minor entrance points, and convert the La Plaza marquee to a digital display. The major gateways into Cotati will be constructed at the...
Gateway Signage - Marquee Replacement $51,000
This effort is to convert the La Plaza marquee to a digital display.
Highway 116/West Cotati Avenue Intersection Safety Improvements $362,000 The Project will realign and signalize the intersection 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 $993,000
The City entered into a "Functional Replacement and Exchange Agreement Cotati Park and Ride" with Caltrans for the City to acquire the Park and Ride lot at the corner of Highway 116 and Old Redwood Highway providing the City construct replacement...
Redwood Drive and Cypress Avenue Pavement Rehabilitation $104,000 Project will rehabilitate Redwood Drive and Cypress Avenue and include replacing faded and worn signage, upgrading bike lanes, enhancing traffic-calming features including striping to narrow lanes and creating bike lane buffers, and upgrade...
Sidewalk Gap Closures $735,000
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: $3,249,000
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 6 Public Works - Parks Requests
Itemized Requests for 2025
Putnam Park Imp'ts - Phase 1 $2,471,000
This project includes the design and construction of the perimeter pathway, bridge across the Laguna De Santa Rosa, and parking lot lighting.
Sunflower Park Imp'ts - Phase 1 $5,000
The project includes Phase 1 elements of walkways, new play structure, picnic area near restrooms, new lighting and landscaping.
Veronda-Falletti Ranch Barns $60,000
Rebuild barn and brooder house to expand the potential community programs and events centered on agricultural themes.
Total: $2,536,000
Public Works - Storm Water Mgnt. Requests
Itemized Requests for 2025
Trash Implementation Plan - Phase 1 $231,000
This Project is to implement Phase 1 of the City's Trash Implementation Plan and addresses measures to capture trash generated from medium trash generating parcels in the City's downtown area. General Plan Total: $231,000
Public Works - Govt. Buildings Requests
Itemized Requests for 2025
City Hall Public Meeting Streaming System Improvements $306,000 Upgrade the public meeting audio and visual systems to improve redundancy, reliability and make it easier to operate. The project is intended to remove single points of failure and minimize system issues during public meetings and improve...
Total: $306,000
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 7 Water Requests
Itemized Requests for 2025
SCADA Water $81,643
Upgrades the SCADA server at the Corporation Yard and installs redundant server at City Hall.
Well 1A/Well 3 Treatment Renewal and Replacement $68,000 This Project is a continuing effort with the Clor-Tec cells having been replaced in FY23/24 and upcoming work for FY24/25 includes replacing filter media, recoating the filter tanks and painting the piping, valves and fittings.
West Sierra Tank Recoating $838,200
This project will recoat the interior and paint the exterior of the existing West Sierra Tank.
Total: $987,843
Sewer Requests
Itemized Requests for 2025
SCADA Sewer $81,643
Replaces the SCADA server at the Corp Yard and provides for a redundant server at City Hall.
Wastewater System Emergency Generator Project $58,000
The Project is 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 currently have...
Total: $139,643
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 8
APPENDIX
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 9 PUBLIC WORKS - GOVT. BUILDINGS
REQUESTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 10 This requests information is generated from , Proposed Version.
City Hall Public Meeting Streaming System Improvements
Overview
Request Owner Damien O'Bid, City Manager
Est. Start Date 04/08/2024
Est. Completion Date 02/03/2025
Department Public Works - Govt. Buildings
Type Other
Description
Upgrade the public meeting audio and visual systems to improve redundancy, reliability and make it easier to operate. The project is intended to remove single points of failure and minimize system issues during public meetings and improve remote access to city meetings.
Images
Details
Project Type Building Projects
Primary Project
Source Document
Renewal and Replacement Needs
General Plan
Consistency
CSF 1 - This project is consistent with
General Plan's Community Services and
Facilities Element's Goal CSF 1: Provide
High Quality Public Services and Facilities
to All Residents, Businesses, and Visitors in
Cotati.
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 11
PUBLIC WORKS - PARKS REQUESTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 12 This requests information is generated from , Proposed Version.
Putnam Park Imp'ts - Phase 1
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2021
Est. Completion Date 06/30/2025
Department Public Works - Parks
Type Other
Description
This project includes the design and construction of the perimeter pathway, bridge across the Laguna De Santa Rosa, and parking lot lighting.
Images
Details
Project Type Parks Projects
Primary Project
Source Document
Park Capital Plan
General Plan
Consistency
OS 2.A - The Project is consistent with
General Plan Objective OS 2A- Maintain
and Expand the Park and Recreation
Network.
Location
Supplemental Attachments
Putnam Park Phasing(/resource/cleargov-prod/projects/documents/fdae03531bd9e069987f.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 13 This requests information is generated from , Proposed Version.
Sunflower Park Imp'ts - Phase 1
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/03/2023
Est. Completion Date 06/30/2026
Department Public Works - Parks
Type Capital Improvement
Description
The project includes Phase 1 elements of walkways, new play structure, picnic area near restrooms, new lighting and landscaping.
Images
Details
Project Type Parks Projects
Primary Project
Source Document
Park Capital Plan
General Plan
Consistency
OS 2.A - The Project is consistent with
General Plan Objective OS 2.A- Maintain
and Expand the Park and Recreation
Network.
Location
Supplemental Attachments
Sunflower Phasing Map(/resource/cleargov-prod/projects/documents/2d20d589fb1e2031ceb0.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 14 This requests information is generated from , Proposed Version.
Veronda-Falletti Ranch Barns
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 09/25/2023
Est. Completion Date 06/30/2026
Department Public Works - Parks
Request Groups City Manager Review
Type Other
Description
Rebuild barn and brooder house to expand the potential community programs and events centered on agricultural themes.
Details
Project Type Parks Projects
Primary Project
Source Document
Falletti Ranch Property Condition
Assessment
General Plan
Consistency
OS 2.A - The Project is consistent with
General Plan Objective OS 2A- Maintain
and Expand the Park and Recreation
Network.
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 15
PUBLIC WORKS - STORM WATER
MGNT. REQUESTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 16 This requests information is generated from , Proposed Version.
Trash Implementation Plan - Phase 1
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2024
Est. Completion Date 06/30/2025
Department Public Works - Storm Water Mgnt.
Type Other
Description
This Project is to implement Phase 1 of the City's Trash Implementation Plan and addresses measures to capture trash generated from medium trash generating parcels in the City's downtown area. General Plan Images
Alternative 2 Figure
Details
Project Type Drainage Projects
Primary Project
Source Document
Trash Implementation Plan
General Plan
Consistency
CON 1.13 - The Project is consistent with
General Plan Conservation Policy CON 1.13:
Prioritize the use of natural features such
as bioswales, vegetation, retention ponds,
and other measures to remove surface
water pollutants prior to discharge into
surface waters.
Location
Supplemental Attachments
Alternative and Cost Analysis(/resource/cleargov-prod/projects/documents/71d1a629942e9652f6bb.pdf) Updated Cost Estimate(/resource/cleargov-prod/projects/documents/de3c365e954168b90f3f.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 17
PUBLIC WORKS - STREETS REQUESTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 18 This requests information is generated from , Proposed Version. 2025 Street Improvements Project
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 08/01/2024
Est. Completion Date 06/30/2025
Department Public Works - Streets
Type Other
Description
The Project includes slurry seal, crack seal, and digouts of E Cotati Ave from Matteri Lane to Baytree Ct, Forno Way, Honor Place, Clothier Lane, Jagla Street, Logan Place, Loma Linda Drive, Dorffman Drive, Issel Ct, Loma Linda Ct, Fehler Lane, Cervantes Ct, and Water Road.
Details
Project Type Streets Projects
Primary Project
Source Document
Pavement Management Plan
General Plan
Consistency
Cl 1.1 - The Project is consistent with
General Plan Community Circulation
Objective Cl 1.1 - Ensure that the City's
circulation network is maintained and
improved over time to support build out of
the General Plan in a manner that is
consistent with the City's Circulation
Diagram Figure 2.1.
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 19 This requests information is generated from , Proposed Version. 2026 Street Improvements Project
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 11/01/2024
Est. Completion Date 09/01/2025
Department Public Works - Streets
Type Other
Description
Project performs pavement preservation (slurry seal, crack seal, and dig outs) on Dorfman Drive, E. Cotati Ave, Fehler Lane, Jagla Street, Linden Ave, and Valparaiso Ave and pavement rehabilitation (mill, edge grind and overlay) on Helman Lane.
Details
Project Type Streets Projects
Primary Project
Source Document
Pavement Management Plan
General Plan
Consistency
Cl 1.1 - The Project is consistent with
General Plan Community Circulation
Objective Cl 1.1 - Ensure that the City's
circulation network is maintained and
improved over time to support build out of
the General Plan in a manner that is
consistent with the City's Circulation
Diagram Figure 2.1.
Location
Supplemental Attachments
CIP(/resource/cleargov-prod/projects/documents/5e4ac946789f9cb980f1.xlsx) 5 Year Map(/resource/cleargov-prod/projects/documents/e5c3a48912673d9e2fd8.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 20 This requests information is generated from , Proposed Version.
Annual Bicycle Pedestrian Safety Improvements
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2021
Est. Completion Date 06/30/2028
Department Public Works - Streets
Type Other
Description
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 Local Road Safety Plan.
Details
Project Type Streets Projects
Primary Project
Source Document
Local Road Safety Plan
General Plan
Consistency
Cl 2 - The Project is consistent with General
Plan Community Circulation Objective Cl 2
- Maintain and expand a safe and efficient
pedestrian, bicycle and transit network
that connects neighborhoods with key
destinations to encourage travel by nonautomobile modes while also improving public health.
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 21 This requests information is generated from , Proposed Version.
Annual Landscaping Improvements Projects
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2023
Est. Completion Date 06/30/2029
Department Public Works - Streets
Request Groups City Manager Review
Type Other
Description
Annual planned landscaping improvements along roadways throughout the City. Projects are planned to coordinate with street paving improvement projects, but can vary depending on needs.
Details
Project Type Streets Projects
Primary Project
Source Document
General Plan
General Plan
Consistency
LU 2 - Enhance the quality of life of Cotati
residents through the creation and
maintenance of well-designed and
appropriately served neighborhoods.
Policy 2.6
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 22 This requests information is generated from , Proposed Version.
Class 1 Pathway Maintenance Project
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 10/01/2024
Est. Completion Date 06/30/2025
Department Public Works - Streets
Type Other
Description
Maintain and repair Class 1 pathways. The Project to include one to several of the following pathways, depending on available budget:
Laguna de Santa Rosa trail between Gravenstein Way and E. Cotati Avenue, West School Street, between Maple and Richardson, and Delano Park pathway.
Details
Project Type Streets Projects
Primary Project
Source Document
Renewal and Replacement Needs
General Plan
Consistency
Cl 1.1 - The Project is consistent with
General Plan Community Circulation
Objective Cl 1.1 - Ensure that the City's
circulation network is maintained and
improved over time to support build out of
the General Plan in a manner that is
consistent with the City's Circulation
Diagram Figure 2.1.
Location
Supplemental Attachments
Laguna Pathway Preliminary Cost Estimate(/resource/cleargov-prod/projects/documents/da1840ca42f65f495122.pdf) Laguna Pathway evaluation exhibit(/resource/cleargov-prod/projects/documents/d075fb29994d34473bd2.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 23 This requests information is generated from , Proposed Version.
Gateway Signage
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2020
Est. Completion Date 06/30/2027
Department Public Works - Streets
Type Other
Description
This effort is to enhance the City’s monuments at main entrance points, replace post mounted signs at minor entrance points, and convert the La Plaza marquee to a digital display. The major gateways into Cotati will be constructed at the main entrances into town, starting with Commerce Blvd , followed by others in subsequent years contingent on budget availability.
Images
Sign Rendering
Monument and post sign design.
Details
Project Type Streets Projects
Primary Project
Source Document
General Plan
General Plan
Consistency
EV 1.E - The Project is consistent with
General Plan Community Circulation
Objective EV le - As part of an overall
branding effort, develop an updated
signage program including ... "Welcome to
Cotati"/"You are now leaving Cotati" signs
maintained at all principal entry/exit points
of the City.
Location
Supplemental Attachments
Cost Estimate - Commerce(/resource/cleargov-prod/projects/documents/a7f385745e3a59d5a0e8.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 24 This requests information is generated from , Proposed Version.
Gateway Signage - Marquee Replacement
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2020
Est. Completion Date 06/30/2027
Department Public Works - Streets
Type Other
Description
This effort is to convert the La Plaza marquee to a digital display.
Images
Sign Rendering
Monument and post sign design.
Details
Project Type Streets Projects
Primary Project
Source Document
General Plan
General Plan
Consistency
EV 1.E - The Project is consistent with
General Plan Community Circulation
Objective EV le - As part of an overall
branding effort, develop an updated
signage program including ... "Welcome to
Cotati"/"You are now leaving Cotati" signs
maintained at all principal entry/exit points
of the City.
Location
Supplemental Attachments
Cost Estimate - Commerce(/resource/cleargov-prod/projects/documents/feee10677e15e5f0cb44.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 25 This requests information is generated from , Proposed Version.
Highway 116/West Cotati Avenue Intersection Safety Improvements Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2022
Est. Completion Date 06/30/2026
Department Public Works - Streets
Type Capital Improvement
Description
The Project will realign and signalize the intersection 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 features to improve safety and community connectivity. Highway 116 is a busy regional highway with no pedestrian or bicycle crossings in Cotati west of Redwood Drive. The Project will provide a pedestrian and bicycle crossing and install bike lanes and sidewalks around the proposed intersection.
The addition of turn lanes will improve vehicular safety.
Images
Concept Plan
Concept Plan presented to the
Planning Commission on June 19,
2023.
Details
Project Type Streets Projects
Primary Project
Source Document
Traffic Impact Fee Study
General Plan
Consistency
Cl 1.1 - The Project is consistent with
General Plan Community Circulation
Objective Cl 1.1 - Ensure that the City's
circulation network is maintained and
improved over time to support build out of
the General Plan in a manner that is
consistent with the City's Circulation
Diagram Figure 2.1.
Location
Supplemental Attachments
Alignment concepts(/resource/cleargov-prod/projects/documents/96b0a434617d135287aa.pdf) From F&Ps as of 2-2023
Envir Survey extents(/resource/cleargov-prod/projects/documents/10ecc6fc852818d3cbee.pdf) As of 2-2023
35% Engineer's Cost Estimate(/resource/cleargov-prod/projects/documents/67127e5d18858d933503.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 26 This requests information is generated from , Proposed Version.
Park and Ride Replacement Project
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 06/15/2022
Est. Completion Date 06/30/2025
Department Public Works - Streets
Type Other
Description
The City entered into a "Functional Replacement and Exchange Agreement Cotati Park and Ride" with Caltrans for the City to acquire the Park and Ride lot at the corner of Highway 116 and Old Redwood Highway providing the City construct replacement Park and Ride parking spots at the Airport Boulevard Site, Petaluma Boulevard South Park and Ride, and maintain 30 parking spaces at the Cotati location. The City sold the property for development and the sale proceeds are intended to be used for the replacement parking spaces.
Details
Project Type Streets Projects
Primary Project
Source Document
General Plan
General Plan
Consistency
Cl 2 - The Project is consistent with General
Plan Community Circulation Objective Cl 2
- Maintain and expand a safe and efficient
pedestrian, bicycle and transit network
that connects neighborhoods with key
destinations to encourage travel by nonautomobile modes while also improving public health.
Location
Supplemental Attachments
Opinion of Construction Cost - Petaluma(/resource/cleargov-prod/projects/documents/e8b372f04410df4d87fd.pdf) April 2020.
Opinion of Construction Cost - Windsor(/resource/cleargov-prod/projects/documents/a0db1ace9b1e26356dce.pdf) April 2020
ENR CCI(/resource/cleargov-prod/projects/documents/7325664175f4d9997978.JPG) Used to escalate the April 2020 OPCs for Windsor and Petaluma Park N Ride lots to February 2023 dollars. Multiplier is 1.154. BKF Invoice(/resource/cleargov-prod/projects/documents/789b5f545da10b3d7aa1.pdf) Used to determine prior costs. Project Accounting nor BKF vendor information do not capture these costs.
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 27 This requests information is generated from , Proposed Version.
Redwood Drive and Cypress Avenue Pavement Rehabilitation Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 12/14/2022
Est. Completion Date 08/01/2024
Department Public Works - Streets
Type Capital Improvement
Description
Project will rehabilitate Redwood Drive and Cypress Avenue and include replacing faded and worn signage, upgrading bike lanes, enhancing traffic-calming features including striping to narrow lanes and creating bike lane buffers, and upgrade noncompliant ADA ramps. A total of 1.8 miles of streets to be rehabilitated.
Project will maintain or upgrade the bike lanes to be consistent with the City’s Active Transportation Plan (ATP). There is an existing Class II bike lane on Redwood Drive and it will be enhanced with new striping for narrower travel lanes and separation between the bike and travel lanes. Cypress Avenue has no existing bike lanes and a new Class II/III bike lanes will be included in the project to partially implement the ATP improvements. Bike lanes that require an expansion of the roadway section are not included in this project.
Details
Project Type Streets Projects
Primary Project
Source Document
Pavement Management Plan
General Plan
Consistency
Cl 1.1 - The Project is consistent with
General Plan Community Circulation
Objective Cl 1.1 - Ensure that the City's
circulation network is maintained and
improved over time to support build out of
the General Plan in a manner that is
consistent with the City's Circulation
Diagram Figure 2.1.
Location
Supplemental Attachments
Construction Schedule(/resource/cleargov-prod/projects/documents/8c8e8bd7225edaf0eb34.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 28 This requests information is generated from , Proposed Version.
Sidewalk Gap Closures
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/03/2023
Est. Completion Date 06/30/2025
Department Public Works - Streets
Type Capital Improvement
Description
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 the Class 1 pathway to Thomas Page Academy.
On the east side of Highway 101, the new and repaired sidewalk sections consist of Valparaiso from Cotati Creek to the entrance to Delano Park, 220 feet of sidewalk from the Veteran’s Memorial parking lot to Myrtle Avenue, completion of sidewalk along Page Street and approximately 65 feet along Olof Street to West Sierra Avenue.
Details
Project Type Streets Projects
Primary Project
Source Document
Bike Ped Master Plan
General Plan
Consistency
CI 2 - The Project is consistent with
General Plan Community Circulation
Objective Cl 2 - Maintain and expand a
safe and efficient pedestrian, bicycle and
transit network that connects
neighborhoods with key destinations to
encourage travel by non-automobile
modes while also improving public health.
Location
Supplemental Attachments
65% Cost Estimate(/resource/cleargov-prod/projects/documents/37c2a43fa15523085a23.pdf) 65% Plans(/resource/cleargov-prod/projects/documents/a7af324b8bc4ad8f2062.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 29
SEWER REQUESTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 30 This requests information is generated from , Proposed Version.
SCADA Sewer
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 04/03/2023
Est. Completion Date 10/04/2024
Department Sewer
Type Capital Improvement
Description
Replaces the SCADA server at the Corp Yard and provides for a redundant server at City Hall.
Details
Project Type Sewer Projects
Primary Project
Source Document
Renewal and Replacement Needs
General Plan
Consistency
CSF 2.18 - The Project is consistent with
General Plan Community Services and
Facilities Policy CSF 2.18: Maintain
adequate sewage conveyance
infrastructure to meet existing and
projected demand throughout the life of
the General Plan.
Location
Supplemental Attachments
Scope(/resource/cleargov-prod/projects/documents/8f2bfd6db3def3c7de2c.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 31 This requests information is generated from , Proposed Version.
Wastewater System Emergency Generator Project
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/03/2023
Est. Completion Date 03/03/2025
Department Sewer
Type Capital Improvement
Description
The Project is 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 currently have back-up power.
Details
Project Type Sewer Projects
Primary Project
Source Document
Emergency Preparedness and/or
Response Document
General Plan
Consistency
CSF 2.18 - The Project is consistent with
General Plan Community Services and
Facilities Policy CSF 2.18: Maintain
adequate sewage conveyance
infrastructure to meet existing and
projected demand throughout the life of
the General Plan.
Location
Supplemental Attachments
Tesco controls(/resource/cleargov-prod/projects/documents/745b31eecdbcaaa63522.pdf) 20 kW Generator(/resource/cleargov-prod/projects/documents/66d75efbfcf5ab3afb8b.png) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 32
WATER REQUESTS
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 33 This requests information is generated from , Proposed Version.
SCADA Water
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 04/03/2023
Est. Completion Date 10/04/2024
Department Water
Type Capital Improvement
Description
Upgrades the SCADA server at the Corporation Yard and installs redundant server at City Hall.
Details
Project Type Water Projects
Primary Project
Source Document
Renewal and Replacement Needs
General Plan
Consistency
CSF 2.A - The Project is consistent with
General Plan Community Services and
Facilities Objective CSF 2A - Provide an
adequate supply of clean, safe, fresh, and
environmentally sound water to existing
and planned users within the City's service
area.
Location
Supplemental Attachments
Tesco Proposal(/resource/cleargov-prod/projects/documents/d95f04dc640f07d02461.pdf) City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 34 This requests information is generated from , Proposed Version.
Well 1A/Well 3 Treatment Renewal and Replacement
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 08/01/2022
Est. Completion Date 04/01/2025
Department Water
Type Capital Improvement
Description
This Project is a continuing effort with the Clor-Tec cells having been replaced in FY23/24 and upcoming work for FY24/25 includes replacing filter media, recoating the filter tanks and painting the piping, valves and fittings.
Details
Project Type Water Projects
Primary Project
Source Document
Renewal and Replacement Needs
General Plan
Consistency
CSF 2.A - The Project is consistent with
General Plan Community Services and
Facilities Objective CSF 2A - Provide an
adequate supply of clean, safe, fresh, and
environmentally sound water to existing
and planned users within the City's service
area.
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 35 This requests information is generated from , Proposed Version.
West Sierra Tank Recoating
Overview
Request Owner Craig Scott, Engineering and Public Works Director Est. Start Date 07/01/2024
Est. Completion Date 06/30/2025
Department Water
Type Capital Improvement
Description
This project will recoat the interior and paint the exterior of the existing West Sierra Tank.
Details
Project Type Water Projects
Primary Project
Source Document
Renewal and Replacement Needs
General Plan
Consistency
CSF 2.A - The Project is consistent with
General Plan Community Services and
Facilities Objective CSF 2A - Provide an
adequate supply of clean, safe, fresh, and
environmentally sound water to existing
and planned users within the City's service
area.
Location
City of Cotati | Fiscal Year 2024/25 Proposed Budget Page 36 Budget Comparison Report
General Fund Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent Budget %
Comparison 2
Budget
Comparison 2
to Parent Budget %
Account Number
2020-2021
Total Activity
2021-2022
Total Activity
2022-2023
Total Activity
2023-2024
Adopted
2023-2024
Est. Actuals
2024-2025
Proposed
Fund: 101 - GENERAL FUND
Revenue
601 - PROPERTY TAX 1,773,535 $ 1,873,508 $ 1,967,056 $ 2,131,758 $ 1,941,190 $ (190,568) $ (8.94) 2,123,996 $ (7,762) $ (0.36) 603 - SALES TAX 5,837,741 $ 6,230,425 $ 6,024,055 $ 6,084,000 $ 5,990,807 $ (93,193) $ (1.53) 6,027,000 $ (57,000) $ (0.94) 604 - OTHER TAX 668,954 $ 723,670 $ 678,562 $ 652,300 $ 740,715 $ 88,415 $ 13.55 752,500 $ 100,200 $ 15.36 606 - LICENSE & FRANCHISE 623,563 $ 686,807 $ 718,840 $ 556,500 $ 652,079 $ 95,579 $ 17.18 597,400 $ 40,900 $ 7.35 607 - RENTS 71,712 $ 80,114 $ 102,863 $ 78,000 $ 133,135 $ 55,135 $ 70.69 114,000 $ 36,000 $ 46.15 608 - REVENUE - OTHER AGENCIES 200,751 $ 107,218 $ 151,897 $ 207,150 $ 237,415 $ 30,265 $ 14.61 218,870 $ 11,720 $ 5.66 609 - OTHER REVENUE 237,173 $ 316,772 $ 2,303,881 $ 45,058 $ 127,365 $ 82,307 $ 182.67 97,050 $ 51,992 $ 115.39 620 - CHARGES FOR SVS 973,083 $ 493,861 $ 529,374 $ 420,926 $ 392,857 $ (48,069) $ (11.56) 356,326 $ (64,600) $ (15.53) 640 - CHARGES FOR SVA-PUB SFTY 61,991 $ 79,433 $ 73,406 $ 58,000 $ 66,560 $ 8,560 $ 14.76 61,200 $ 3,200 $ 5.52 660 - CONTRIBUTIONS 1,451 $ 10,231 $ 7,886 $ 3,500 $ 2,780 $ (720) $ (20.57) 6,300 $ 2,800 $ 80.00 680 - SPECIAL REVENUES 41,429 $ 89,838 $ 101,574 $ 53,500 $ 96,600 $ 43,100 $ 80.56 98,700 $ 45,200 $ 84.49 Total Revenue: 10,491,382 $ 10,691,875 $ 12,659,394 $ 10,290,692 $ 10,381,503 $ 70,811 $ 0.69 10,453,342 $ 162,650 $ 1.58 Expense
700 - WAGES & SALARIES 2,676,683 $ 2,616,594 $ 2,827,383 $ 3,863,015 $ 2,906,990 $ (956,025) $ (24.75) 3,343,440 $ (519,575) $ (13.45) 701 - INCENTIVES 69,258 $ 95,476 $ 124,019 $ 126,550 $ 115,945 $ (10,605) $ (8.38) 102,620 $ (23,930) $ (18.91) 702 - FRINGE BENEFITS 23,741 $ 22,435 $ 24,477 $ 26,620 $ 23,465 $ (3,155) $ (11.85) 23,790 $ (2,830) $ (10.63) 703 - LEAVE 379,118 $ 456,352 $ 520,498 $ 132,450 $ 472,215 $ 339,765 $ 256.52 482,860 $ 350,410 $ 264.56 704 - DEDUCTIONS 1,028,266 $ 6,086,622 $ 803,913 $ 853,700 $ 1,018,633 $ 164,933 $ 19.32 1,090,850 $ 237,150 $ 27.78 705 - BENEFIT INSURANCE 446,918 $ 475,754 $ 463,828 $ 512,250 $ 445,145 $ (67,105) $ (13.10) 525,680 $ 13,430 $ 2.62 706 - TAX 46,748 $ 47,897 $ 52,955 $ 61,120 $ 52,830 $ (8,290) $ (13.56) 58,480 $ (2,640) $ (4.32) 707 - PAYOUTS 95,899 $ 127,743 $ 147,303 $ 107,770 $ 99,325 $ (8,445) $ (7.84) 117,170 $ 9,400 $ 8.72 720 - MISCELLANEOUS PAYROLL 335 $ 896 $ - $ - $ - $ - $ - - $ - $ - 800 - MATERIAL & SUPPLY 77,248 $ 81,625 $ 101,585 $ 76,762 $ 106,815 $ 30,053 $ 39.15 73,416 $ (3,346) $ (4.36) 801 - CONTRACT SERVICES 972,430 $ 1,210,533 $ 1,358,546 $ 1,770,397 $ 1,668,155 $ (102,242) $ (5.78) 1,688,126 $ (82,271) $ (4.65) 802 - LEGAL 155,975 $ 81,420 $ 84,837 $ 111,064 $ 137,940 $ 26,876 $ 24.20 202,893 $ 91,829 $ 82.68 803 - UTILITIES 297,152 $ 245,669 $ 335,068 $ 381,817 $ 403,591 $ 21,774 $ 5.70 435,700 $ 53,883 $ 14.11 804 - OTHER INSURANCE 380,972 $ 393,874 $ 492,180 $ 669,933 $ 633,249 $ (36,684) $ (5.48) 695,045 $ 25,112 $ 3.75 805 - REPAIR & MAINTENANCE 233,947 $ 115,371 $ 113,920 $ 211,200 $ 271,495 $ 60,295 $ 28.55 203,700 $ (7,500) $ (3.55) 806 - OTHER EXPENSES 315,370 $ 263,866 $ 381,706 $ 331,393 $ 331,362 $ (31) $ (0.01) 327,146 $ (4,247) $ (1.28) 807 - FISCAL FEES 53,674 $ 71,130 $ 66,121 $ 75,280 $ 59,430 $ (15,850) $ (21.05) 78,506 $ 3,226 $ 4.29 811 - MISCELLANEOUS EXPENSE 27,927 $ 78,176 $ 4,790 $ 32,000 $ 32,000 $ - $ - 31,550 $ (450) $ (1.41) 812 - COMM. DEV.-OTHER EXPENSE 53,058 $ 22,459 $ 53,317 $ 100,750 $ 65,500 $ (35,250) $ (34.99) 100,750 $ - $ - 813 - PUB SAFETY-OTHER EXPENSE 16,325 $ 18,341 $ 2,019 $ 2,000 $ 1,000 $ (1,000) $ (50.00) 1,000 $ (1,000) $ (50.00) 840 - SPECIAL FUNDS (11,820) $ (14,170) $ (14,870) $ (14,300) $ (14,300) $ - $ - (22,326) $ (8,026) $ 56.13 Total Expense: 7,339,223 $ 12,498,062 $ 7,943,593 $ 9,431,771 $ 8,830,785 $ (600,986) $ (6.37) 9,560,396 $ 128,625 $ 1.36 Other Soures/(Uses)
000 - LOAN PAYMENTS RECEIVED - $ - $ - $ 155,741 $ 155,741 $ (155,741) $ (100.00) 155,741 $ - $ - 808 - DEBT SERVICE (11,855) $ (71,256) $ 50,440 $ (819,373) $ (793,843) $ 25,530 $ 312.10 (815,823) $ 3,550 $ 43.40 809 - CAPITAL OUTLAY (16,646) $ (55,456) $ (31,550) $ (7,875) $ (279,900) $ (272,025) $ 3,454.29 (225,610) $ (217,735) $ 2,764.89 Net Other Sources/(Uses) (28,501) $ (126,712) $ 18,890 $ $ (918,002) (671,507) $ (246,495) $ 36.71 (885,692) $ $ (214,185) 31.90 Transfers In/(Out)
670 - TRANSFR IN & OTHR SOURCES 219,431 $ 5,934,212 $ 391,922 $ 202,000 $ 244,000 $ 720 $ 0.36 208,200 $ - $ - 810 - TRANS OUT & OTHER USES (1,567,550) $ (4,144,478) $ (4,052,652) $ (4,270,043) $ (1,823,332) $ 2,446,711 $ (57.30) (4,417,500) $ (147,457) $ 3.45 Net Transfers In/(Out) (1,348,119) $ 1,789,734 $ (3,660,731) $ $ (1,579,332) (4,068,043) $ 2,447,431 $ (56.94) (4,209,300) $ $ (147,457) 3.45 Total Fund: 101 - GENERAL FUND: 1,775,539 $ (143,165) $ 1,073,960 $ (3,880,629) $ (946,616) $ 2,872,733 $ (13.18) (4,202,046) $ (327,617) $ (110.67) Ending Fund Balance: 9,120,138 $ 8,976,973 $ 10,050,933 $ 3,745,713 $ 9,104,317 $ 5,358,604 $ 4,902,271 $ Required Reserve: 1,834,806 $ 3,124,515 $ 1,985,898 $ 2,357,943 $ 2,207,696 $ 2,390,099 $ Reserve In Excess 7,285,332 $ 5,852,457 $ 8,065,035 $ 1,387,770 $ 6,896,621 $ 2,512,172 $ Total Reserve % of Operating Expenses 124% 72% 127% 40% 103% 51% Increase /
(Decrease)
Increase /
(Decrease)
Budget Report
Allocated Contract Summary by Category
Type of Contract Description of Contract
Sum of PY Budgeted
Contract Amounts
Sum of Budgeted
Contract Amount Sum of Change
General Alarm Security Systems $ 4,725 $ 4,725 $ -
Digitization of City Files 35,000 35,000 -
Document Storage and Shredding 11,000 11,000 -
HVAC Maint 5,000 7,820 2,820
Janitorial Services 63,600 66,000 2,400
Pest Control 5,000 5,000 -
Marketing As Needed - 10,000 10,000
General Total $ 124,325 $ 139,545 15,220 $
Insurance Other Insurance - CIRA Premiums Annual Property $ 63,250 $ 126,000 $ 62,750 Other Insurance - CIRA Premiums Auto 5,750 5,750 -
Other Insurance - CIRA Premiums Generaleral Liability 311,650 431,000 119,350 Other Insurance - CIRA Premiums Generaleral Liability Assessment 20,700 21,000 300 Other Insurance - CIRA Premiums Workers Comp 235,750 274,000 38,250 Other Insurance - CIRA Premiums Workers Comp Assessment 28,750 29,000 250 Other Insurance - Earthquake/DIC 34,500 40,000 5,500
Other Insurance - OSIP 11,500 15,000 3,500
Insurance Total $ 711,850 $ 941,750 229,900 $
Legal Legal Services - Retainer, Non-Retainer, and Labor $ 136,500 $ 181,000 $ 44,500 Legal Total $ 136,500 $ 181,000 44,500 $
Professional Services ACFR Statistical Reports $ 800 $ 900 $ 100 Direct and Overlapping Debt Report 600 650 50
GASB 68 Actuarial Reports 2,035 2,300 265
GASB 75 Actuarial Reports 800 800 -
Investment Management 7,500 19,200 11,700
Payroll Processing Services 21,250 22,312 1,062
State Financial Reports - State Controlers Office 2,500 2,750 250 Unfunded Pension Policy Review 5,000 5,000 -
Webstreaming Video Production 12,000 12,000 -
Economic Development Work 50,000 - (50,000)
Independent Financial Annual Audit 25,910 26,910 1,000
Community Independent Polling 35,000 - (35,000)
Project Accountant/Consultant (as needed) - - -
High Risk HR Review - 12,600 12,600
CrisisCommunications - 2,000 2,000
Sales and Property Tax Evaluations Consultant 14,000 14,500 500 Professional Services Total $ 177,395 $ 121,922 (55,473) $ Tech & Data Audio & Visual Council Chambers Systems Support $ 11,500 $ 13,000 $ 1,500 Backup Satelite Internet 1,320 1,000 (320)
Code Publishing 4,000 4,000 -
Digital Budget Book and Captial Projects Software 11,440 11,440 - Digital Document Retention 10,775 13,000 2,225
Digital Routing /Signature Software Subscription 3,000 3,188 188 ERP System Annual Maintenance 30,000 34,650 4,650
Form 700 E-filing 2,000 2,100 100
GIS Web Hosting 10,000 4,000 (6,000)
Meeting Management Software Program 19,808 15,000 (4,808) Outside IT Services - Projects 109,000 100,000 (9,000)
Outside IT Services - Systems Management and Software Renewals 102,500 167,000 64,500 Website Subscription Annual 6,750 7,500 750
Emergency Messaging Services 14,776 - (14,776)
Digital Strategic Plans - 8,100 8,100
Personnel Costing Systems 4,000 4,000 -
Asset Management System 21,000 21,000
Tech & Data Total $ 340,869 $ 408,978 68,109 $
Grand Total $ 1,490,939 $ 1,793,195 302,256 $
Transfers In and Transfers Out
Summary of Transfers by Fund
101 201 211 605 General Fund Grants K-9 Program Capital Projects Total Transfer Out
101 General Fund 319,000 - 12,500 4,086,000 4,417,500
203 Gas Tax - - - 200,000 200,000
204 MTC Streets - - - 75,000 75,000
205 Traffic Mitigation 362,000 - - - 362,000
206 Park In Lieu - - - 90,000 90,000
208 PEG Fees - - - 48,000 48,000
211 Public Safety - 170,000 - - 170,000
220 C.F.D - 32,000 - - 32,000
221 RMRA - - - 192,000 192,000
222 Bed Tax - - - 30,000 30,000
225 Parks Measure M - - - 180,000 180,000
260 Veterans Building - 4,200 - - 4,200
603 Capital Outlay - - - 180,000 180,000
224 S. Sonoma Bus. Park - 2,000 - - 2,000
Total Transfers In 681,000 208,200 12,500 5,081,000 5,982,700 Transfer In Funds
Transfers Out Funds
Cotati City Council
Agenda Staff Report
Item type: REGULAR AGENDA (ACTION)
To: City Council
Subject: FISCAL YEAR 2024/25 - BUDGET STUDY SESSION #2 -
SPECIAL REVENUES AND INTERNAL SERVICE FUNDS
Date: May 13, 2024
Written by: Angela Courter, Director of Administrative Services Recommendation
Study session on Special Revenues and Internal Service Funds Planning for Fiscal Year 2024/25.
No action is proposed.
Background
With the guidance provided by the City Council and the community during the strategic planning session held on February 20, 2024, and April 2, 2024, staff has updated the attached draft budget of the Special Revenues and Internal Service Funds.
This study session's goal is to provide an overview to Council Members and the public, as well as address comments or questions about proposed budget details. Each fund shows the historical balances for three years: the adopted budget for 2023/24, the estimated actual budget for 2023/24 and the proposed budget for 2024/25. 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 in June.
Analysis/Discussion
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 $457,000 is estimated to transfer out of restricted special revenue funds to support capital projects for fiscal year 2023/24 and $1,177,000 is proposed to be transferred for capital projects in fiscal year 2024/25. Some of this special revenue funding facilitates the over $604,000 in grants funds that the City is proposing to receive for fiscal year 2024/25. 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 supports more than just capital projects and has been reclassified by our auditors as a Special Revenue Fund. For Grants, City Staff have assumed $65,000 in funding from Sonoma County Measure O funds which partially offsets the general fund cost of the S.A.F.E. program. The final funding, if any, has not been confirmed by the county, so additional funds may be required from the General Fund for operations funding for the program.
Not included within the special revenue funds are the Landscape and Lighting Funds, as this is proposed to be presented to the City Council with the proposed assessment public hearing. As such, any new requirements for funding from the general fund to support the districts are not included within the proposed General Fund.
Other funds not presented include the pass-through funds representing the debt service management and the successor agency private purpose trust fund. No significant changes are proposed in these funds as they primarily serve to manage for non-discretionary debt service 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 for the procurement of one police SUV, one public works truck as well as several pieces of equipment including a dump truck, a generator, a forklift, a woodchipper, and trailer. Each vehicle will 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. In the proposed budget year 2024/25, we have further isolated the repairs and maintenance costs for vehicles and equipment and included the budgetary expenditures and corresponding billed revenues within the vehicle maintenance fund. Staff are proposing to track all expenses for repairs and maintenance (excluding fuel) within the vehicle fund and then bill out to the corresponding managing fund and department.
This is consistent budgetary and financial reporting practices of agencies with fleet management funds.
The Compensated Absences Fund is designed to maintain the government wide compensated absences liability to offset impacts to other funds by retirements or other significant usage of compensated absences. This is accomplished 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 2024/25 we incorporated the expected use rates and increases in Salaries and Benefits Schedules. For fiscal year 2024/25 the ending fund balance represents 30% of the compensated absences liability as of June 30, 2023. 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.
Financial Considerations
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 2024/25. 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, the proposed budget is conservative in terms of expenditure and revenue forecasts. All funds are considered compliant with the proposed use for their designated special purposes.
Environmental Issues
Not applicable. The proposed action does not meet the definition of a project under CEQA. *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”.
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 account 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.
*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.
Parks Measure M Accounts for funds received as a pass through from the County Measure M Sales Tax to be used for the purpose of park improvements.
In-Lieu Tree Fund accounts for the funds received for tree replacements and repurposes the funds to replace trees within the City.
Disability Access and Education Revolving Fund represents a mandatory state fee assessed on business licenses that is to be used by the jurisdiction for the purpose of supporting accessibility training.
Veterans Building accounts for the collaborative agreement with Sonoma County for the City’s management of the Veterans building.
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.
Budget Comparison Report
Grants Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 201 - GRANTS
Revenue
Category: 611 - INTERGOVERNMENTAL REV
Revenue-Local Road Safety Plan
Revenue-Local Hazard Mitigation Plan
COUNTY - MOBILE RESPONSE GRANT
OTS Grant Reimbursements
PUBLIC SAFETY WELLNESS GRANT
GRANTS-SONCATT
201-00-60905-53PWGL
201-00-60905-54CMGL
201-00-60905-MBLRSP
201-00-60905-OTSGNT
201-00-60905-PDOWMH
201-00-60905-SONCAT
201-00-60905-WWGNR8
201-00-61100-39PWGL
201-00-61100-51PW00
201-00-61100-DR4482
201-00-61100-PROP68
201-00-61100-RDDRCY
201-00-61100-SNFLWR
201-00-61200-69CD00
201-00-61200-BA2020
201-00-61200-CDLEAP
201-00-61200-CDPDA1
201-00-61200-CDREAP
201-00-61200-CDREAP
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
34,457 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
-
-
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
-
-
55,588 14,205 11,634 - - - -
- - 144,457 11,464 65,200 53,736 468.74 65,000 (11,464) (100.00) 10,960 9,116 - - - - - - - -
- - 15,000 - - - - - - -
- - 1,792 - 1,250 1,250 - - - -
FED- CALOES GRANT - - - 221,200 - (221,200) (100.00) - (221,200) (100.00)
FED-QUICK STRIKE GRANT REVENUE
FED-E. COTATI PAVING - OBAG
FED-CA FEMA COVID-19
- - 832,849 - 417,152 417,152 - - - -
438,304 - - - - - - - - -
62,587 - 76,003 - - - - - - -
FED-PARKS PROP 68 - - 146,234 - - - - - -
(852,000)
(531,250)
-
-
(89.12)
(100.00)
-
STATE-MTC-REDWOOD DRIVE & CYPRESS
STATE-ABAG-SUNFLOWER PARK
STATE-SB2
- - - 956,000 852,000 (104,000) (10.88) 104,000
- - - 531,250 - (531,250) (100.00) -
78,357 81,643 - - - - - -
STATE-BUDGET ACT OF 2020-COVID
STATE-LEAP GRANT
93,011 - - -
-
- -
-
-
-
- - -
- 65,000 - - - - -
STATE-ABAG/MTC PRIORITY DEVELOPMENT AREA
STATE-REAP GRANT
- -
513
-
19,487
-
415,000
500,000
-
- (415,000)
(500,000)
-
(100.00)
(100.00)
-
-
-
(415,000)
(500,000)
500,000
(2,103,664)
(100.00)
(100.00)
100.00
(79.84)
-
-
-
Sidewalk Gap Closure - - 500,000
Total Category: 611 - INTERGOVERNMENTAL REV: 738,806 170,478 1,281,911 2,634,914 1,335,602 (1,195,312) (45.36) 669,000 Category: 670 - TRANSFR IN & OTHR SOURCES
201-00-67000-39PWGL
201-00-67000-50PWRV
201-00-67000-52CDGL
201-00-67000-53PWGL
201-00-67000-54CMGL
201-00-67000-69CDGL
201-00-67000-CDLEAP
201-00-67000-CDPDA1
201-00-67000-CDREAP
201-00-67000-DR4482
201-00-67000-MBLRSP
OPER TRANS IN-QUICK STRIKE PROJECT
OPER TRANS IN - SR 116 LNDSCPG
OPER TRANS IN.-WAYFINDING SIGN
Operating Transfer In-Local Road Safety Plan
OPER TRANS IN-LHMP
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
533,645 $
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
485,894 $
$
$
$
$
$
$
$
$
$
$
485,894 - $
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
- -
- - - 544,000 260,000 (544,000) (100.00) - (544,000) (100.00) 27,104 - - - - - - - - -
67,476 11,095 - - - - - - - -
614 30,655 - - - - - - - -
OPER TRANS IN-STATE SB2 29,755 (22,833) 10,622 - - -
-
- - - -
OPER TRANS IN - LEAP GRANT
OPER TRANS IN-ABAG/MTC PRIORITY DEVELOPMENT
OPER TRANS IN - REAP GRANT
OPER TRANS IN-FED-CA FEMA COVID-19
OPER TRANS IN-MOBILE RESPONSE
General Fund
- 9,129 26,416 - - - - - -
- -
-
-
-
- - 92,000 92,000
(100,000)
-
- - -
(100,000)
-
-
(100.00)
-
-
67,860
-
-
-
100,000 -
-
(100.00) -
-
-
-
-
-
79,000
79,000
-
36,326 72,800 72,800 79,000 100.00
101
201-00-67000-PROP68
201-00-67000-PWH116
OPER TRANS IN - PROP 68 $
$
9,423
-
$
$
74,446
-
$
$
2,163,874
-
$
$
166,211
-
$
$
197,266
260,000
$
$
31,055 18.68
-
$
$
$
$
(166,211)
362,000
(100.00)
OPER TRANS IN-HWY 116 544,000 362,000 100.00
362,000
235,000
235,000
-
205
101
Traffic Mitigation
201-00-67000-PWSDWK OPER TRANS IN-SIDEWALK GAP CLOSURE
General Fund
$ - $ - $ - $ - $ 160,000 $ 160,000 - $ $ - -
201-00-67000-RDDRCY
201-00-67000-SDWLGP
201-00-67000-SNFLWR
201-00-67000-WWGNR8
OPER TRANS IN-REDWOOD DRIVE & CYPRESS
OPER TRANS IN-GENL
$
$
$
$
$
- $
$
$
$
$
- $
$
$
$
$
- $
$
$
$
$
2,040,253
220,000
523,750
35,000
$
$
$
$
$
2,040,010
631,888
96,800
-
$
$
$
$
$
(243)
(220,000)
(426,950)
(35,000)
59,556
(0.01)
(100.00)
(81.52)
(100.00)
1.64 $
$
$
$
$
$
$
$
$
$
(2,040,253)
(220,000)
-
(100.00)
(100.00)
-
- - - -
OPER TRANS IN-SUNFLOWER PARK
OPER TRANS IN-SEWER
-
-
-
-
-
-
5,000
- (35,000)
(3,105,464)
(100.00)
Total Category: 670 - TRANSFR IN & OTHR SOURCES: 202,232 102,492 2,770,884 3,629,214 4,296,658 681,000 (85.57) Total Revenue: $ 941,074 $ 272,970 $ 4,052,883 $ 6,264,128 $ 5,632,260 $ (1,135,756) (18.13) $ 1,350,000 $ (5,209,128) (83.16) Budget Comparison Report
Grants Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 201 - GRANTS
Expense
Category: 810 - TRANS OUT & OTHER USES
201-00-81000-000000 OPER TRANS OUT-GRNTS $ - $ - $ 124,182 $ - $ - $ - - $ - $ - - Total Category: 810 - TRANS OUT & OTHER USES: $ - $ - $ 124,182 $ - $ - $ - - $ - $ - - Category: 812 - COMM. DEV.-OTHER EXPENSE
201-00-81200-69CDGL STATE - SB2
201-00-81200-CDLEAP
201-00-81200-CDPDA1
201-00-81200-CDREAP
$
$
$
$
$
78,357 $
$
$
$
$
58,810
74,129
-
$
$
$
$
$
10,622
26,416
-
$
$
$
$
$
-
-
$
$
$
$
$
-
-
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
$
$
$
$
$
-
-
-
-
-
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
STATE - HOUSING ELEMENT LEAP GRANT
ABAG/MTC PRIORITY DEVELOPMENT AREA
STATE - HOUSING ELEMENT REAP GRANT
-
-
-
415,000
600,000
1,015,000
415,000
600,000
1,015,000
513 26,437
Total Category: 812 - COMM. DEV.-OTHER EXPENSE: 78,357 133,453 63,475 Category: 813 - PUB SAFETY-OTHER EXPENSE
201-00-81300-BA2020
201-00-81300-DR4482
201-00-81300-MBLRSP
201-00-81300-OTSGNT
201-00-81300-PDOWMH
201-00-81300-SONCAT
STATE-BUDGET ACT OF 2020-COVID
FED-CA FEMA COVID-19
$
$
$
$
$
$
$
93,011 $
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
-
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
-
-
-
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
-
-
-
130,447 - - - - -
COUNTY - MOBILE RESPONSE GRANT
STATE-OFFICE OF TRAFFIC SAFETY
PUBLIC SAFETY WELLNESS GRANT
SONCATT Staff Expense
- -
9,116
-
180,783
-
11,464 138,000 126,536 1,103.77 144,000 132,536 1,156.11 10,935 - - - - - - -
-
-
12,913
1,792
195,487
-
-
-
-
-
-
-
-
-
-
- -
- - -
Total Category: 813 - PUB SAFETY-OTHER EXPENSE: 234,393 9,116 11,464 138,000 126,536 1,103.77% 144,000 (11,464) (100.00) Category: 911 - CAPITAL PROJECT
201-00-91100-000000 GRANT PROJECTS
201-00-91100-39PWGL
201-00-91100-52CDGL
201-00-91100-PROP68
201-00-91100-PWH116
201-00-91100-PWRDCY
201-00-91100-PWSDWK
201-00-91100-PWSUNF
201-00-91100-WWGNR8
201-00-91300-53PWGL
201-00-91300-54CMGL
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
-
-
$
$
$
$
$
$
$
$
$
$
$
$
-
903,045
-
$
$
$
$
$
$
$
$
$
$
$
$
-
903,045
-
- $
$
$
$
$
$
$
$
$
$
$
$
- $
$
$
$
$
$
$
$
$
$
$
$
- 100.00
FED-QUICK STRIKE PROJECT - - 1,326,494 - - - -
WAYFINDING SIGNAGE PROGRAM
KOTATE PARK EQUIP IMPROVEMENT
27,104 - - - -
18.70 (52.21)
-
- -
(166,211)
(182,000)
(2,996,253)
(220,000)
-
-
(100.00)
(33.46)
(100.00)
(100.00)
-
9,423 74,446 2,310,108 166,211
544,000
2,996,253
220,000
1,055,000
256,200
-
197,300
260,000
2,892,253
163,000
96,800
-
31,089
(284,000)
-
-
362,000
104,000
735,000
5,000
-
GRANT PROJECTS- HWY 116 & W. COTATI INTERSECTI $
GRANT PROJECTS- REDWOOD DRIVE & CYPRESS REPA $
- - -
- - -
GRANT PROJECTS - SIDEWALK GAP CLOSURE
GRANT PROJECTS- SUNFLOWER PARK
$
$
$
$
$
$
-
-
-
-
- (57,000)
(958,200)
(256,200)
-
(25.91)
(90.82)
(100.00)
-
-
WASTE WATER SYSTEM EMERGENCY GENERATOR
LOCAL ROAD SAFETY PLAN (LRSP)
- - - (256,200)
-
(100.00)
67,476 -
56,201
160,205
11,095
44,860
130,401
-
-
- -
LOCAL HAZARD MITIGATION PLAN (LHMP) - - - - - - -
Total Category: 911 - CAPITAL PROJECT: 3,636,602 5,237,664 4,512,398 (337,266) (6.44) 1,206,000 (3,820,664) (79.86) Total Expense: $
$
$
472,954
468,120
-
$
$
$
272,970 $
$
$
4,019,745
33,138
$
$
$
6,264,128 $
$
$
5,665,398
(33,138)
(0)
$
$
(1,225,730)
-
(19.57)
-
$
$
$
1,350,000
-
$
$
(4,794,128)
-
(76.53)
Total Fund: 201 - GRANTS: -
Ending Fund Balance:
-
-
-
33,138 - (0)
Budget Comparison Report
Grants Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Parent Budget Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / 2024-2025 Increase / Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 202 - CDBG
Revenue
Category: 611 - INTERGOVERNMENTAL REV
202-00-61140-000000 FED GRANT-CDBG $ 331,464 $ - $ - $ - $ - $ - - $ - $ - - Total Category: 611 - INTERGOVERNMENTAL REV: $ 331,464 $ - $ - $ - $ - $ - - $ - $ - - Category: 650 - INVESTMENT EARNINGS
202-00-65010-000000 INVESTMENT EARNINGS $ 0 $ 0 $ - $ - $ - $ - - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 0 $ 0 $ - $ - $ - $ - - $ - $ - - Total Revenue: $ 331,464 $ 0 $ - $ - $ - $ - - $ - $ - - Expense
Category: 810 - TRANS OUT & OTHER USES
OPER TRANS OUT-GENL
Total Category: 810 - TRANS OUT & OTHER USES:
202-00-81000-000000 $ 29,431 $ - $ 77 $ - $ - $ - - $ - $ - - $ 29,431 $ - $ 77 $ - $ - $ - - $ - $ - -
Category: 911 - CAPITAL PROJECT
202-00-91100-11PWGL FED-PHASE 2 SCHOOL ST. PATHWAY $ 290,583 $ - $ - $ - $ - $ - - $ - $ - - Total Category: 911 - CAPITAL PROJECT: $ 290,583 $ -
-
$ - $ - $ - $ - - $ - $ - -
Total Expense: $
$
$
320,014
11,450
-
$
$
$
$
$
$
77 $
$
-
-
-
$
$
-
-
$
$
$
- -
-
$
$
$
-
-
$
$
$
-
-
-
-
Total Fund: 202 - CDBG: -
Ending Fund Balance:
0 (77)
0 -
77 $ $ 0 0 0% 0
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 203 - GAS TAX
Revenue
Category: 650 - INVESTMENT EARNINGS
203-00-65010-000000 INVESTMENT EARNINGS $ 325 $ 56 $ 1,526 $ 300 $ 4,250 $ 3,950 1,316.67 $ 700 $ 400 133.33 Total Category: 650 - INVESTMENT EARNINGS: $ 325 $ 56 $ 1,526 $ 300 $ 4,250 $ 3,950 1,316.67% $ 700 $ 400 133.33 Category: 680 - SPECIAL REVENUES
203-00-68602-000000
203-00-68604-000000
203-00-68606-000000
203-00-68607-000000
203-00-68608-000000
SPECIAL FUND - 2103 GAS TAX
SPECIAL FUND - 2105 GAS TAX
SPECIAL FUND - 2106 GAS TAX
SPECIAL FUND - 2107 GAS TAX
SPECIAL FUND - 2107.5 GAS TAX
$
$
$
$
$
$
50,258
38,378
28,708
51,932
2,000
$
$
$
$
$
$
58,797
41,285
31,064
49,373
2,000
$
$
$
$
$
$
61,778
43,149
32,029
58,804
2,000
$
$
$
$
$
$
69,950
45,580
32,790
58,000
2,000
$
$
$
$
$
$
65,250
39,500
29,100
55,000
3,400
$
$
$
$
$
$
(4,700)
(6,080)
(3,690)
(3,000)
1,400
(6.72)
(13.34)
(11.25)
(5.17)
$
$
$
$
$
$
66,730
46,140
33,640
63,025
2,000
$
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
-
-
70.00 Total Category: 680 - SPECIAL REVENUES: 171,276 182,518 197,760 208,320 192,250 (16,070) (7.71) 211,535 Total Revenue: $ 171,601 $ 182,575 $ 199,286 $ 208,620 $ 196,500 $ (12,120) (5.81) $ 212,235 $ 400 0.19 Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
203-00-80822-999999 $ - $ - $ 187 $ - $ 38 $ 38 - $ - $ - - $ - $ - $ 187 $ - $ 38 $ 38 - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
OPER TRANS OUT-GAS TX
Total Category: 810 - TRANS OUT & OTHER USES:
203-00-81000-000000 $ 163,819 $ 171,151 $ 134,943 $ 200,000 $ 200,000 $ - - $ 200,000 $ - - $ 163,819 $ 171,151 $ 134,943 $ 200,000 $ 200,000 $ - - $ 200,000 $ - - Category: 811 - MISCELLANEOUS EXPENSE
203-00-81150-000000 CONTRIBUTIONS $ 4,882 $ 12,980 $ 5,235 $ 5,600 $ 5,487 $ (113) (2.02) $ 5,800 $ 200 3.57 Total Category: 811 - MISCELLANEOUS EXPENSE: $ 4,882 $ 12,980 $ 5,235 $ 5,600 $ 5,487 $ (113) (2.02) $ 5,800 $ 200 3.57 Total Expense: $
$
$
168,701
2,900
$
$
$
184,131
(1,556)
14,586
$
$
140,365
58,921
73,507
$
$
205,600
3,020
$
$
205,487
(8,987)
64,520
$
$
3,876
(15,996)
50,879
1.89 (529.67)
0%
$
$
$
205,800
6,435
$
$
$
200
200
200
0.10 Total Fund: 203 - GAS TAX: 6.62
Ending Fund Balance: 16,142 $ $ 13,641 $ $ 70,955
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 204 - MTC STREET
Revenue
Category: 603 - SALES TAX
204-00-60308-000000 SALES TAX-MEASURE M $ 70,455 $ 78,778 $ 81,928 $ 76,500 $ 76,500 $ - - $ 82,000 $ 5,500 7.19 Total Category: 603 - SALES TAX: $ 70,455 $ 78,778 $ 81,928 $ 76,500 $ 76,500 $ - - $ 82,000 $ 5,500 7.19 Category: 650 - INVESTMENT EARNINGS
204-00-65010-000000 INVESTMENT EARNINGS $ 129 $ 45 $ 1,422 $ - $ 4,000 $ 4,000 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 129 $ 45 $ 1,422 $ - $ 4,000 $ 4,000 - $ - $ - - Total Revenue: $ 70,584 $ 78,823 $ 83,350 $ 76,500 $ 80,500 $ 4,000 5.23 $ 82,000 $ 5,500 7.19 Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
204-00-80822-999998 $ - $ 31 $ 284 $ - $ (57) $ (57) - $ - $ - - $ - $ 31 $ 284 $ - $ (57) $ (57) - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
204-00-81000-000000 OPER TRANS OUT-TRANS DEV $ 65,000 $ 80,000 $ - $ 75,000 $ 75,000 $ - - $ 75,000 $ - - Total Category: 810 - TRANS OUT & OTHER USES: $ 65,000 $ 80,000 $ - $ 75,000 $ 75,000 $ - - $ 75,000 $ - - Total Expense: $
$
$
65,000
5,584
$
$
$
80,031
(1,207)
22,044
$
$
284
83,066
$
$
$
75,000
1,500
4,344
$
$
$
74,943
5,557
$
$
$
(57) (0.08) $
$
$
75,000
7,000
$
$
$
- -
Total Fund: 204 - MTC STREET:
Ending Fund Balance:
4,057 270.50
0%
5,500
5,500
366.67
23,251 $ 105,110 110,668 106,324 117,668
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 205 - TRAFFIC MITIGATION
Revenue
Category: 650 - INVESTMENT EARNINGS
INVESTMENT EARNINGS
Total Category: 650 - INVESTMENT EARNINGS:
205-00-65010-000000 $ 2,871 $ 630 $ 12,587 $ - $ 20,000 $ 20,000 100.00 $ 10,000 $ 10,000 100.00 $ 2,871 $ 630 $ 12,587 $ - $ 20,000 $ 20,000 100.00 $ 10,000 $ 10,000 100.00 Category: 680 - SPECIAL REVENUES
205-00-68610-000000 SPECIAL FND-TRAFFIC MITIGATION $ 55,221 $ 357,351 $ 150,964 $ 54,000 $ 4,250 $ (49,750) (92.13) $ 54,000 $ - - Total Category: 680 - SPECIAL REVENUES: $ 55,221 $ 357,351 $ 150,964 $ 54,000 $ 4,250 $ (49,750) (92.13) $ 54,000 $ - - Total Revenue: $ 58,092 $ 357,980 $ 163,550 $ 54,000 $ 24,250 $ (29,750) (55.09) $ 64,000 $ - - Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
205-00-80822-999999 $ - $ 6,253 $ (3,839) $ - $ (124) $ (124) - $ - $ - - $ - $ 6,253 $ (3,839) $ - $ (124) $ (124) - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
205-00-81000-000000 OPER TRANS OUT-TRFFC MTGN $ 142,581 $ 180,345 $ 100,000 $ 200,000 $ - $ (200,000) (100.00) $ 362,000 $ 162,000 81.00 Total Category: 810 - TRANS OUT & OTHER USES: $ 142,581 $ 180,345 $ 100,000 $ 200,000 $ - $ (200,000) (100.00) $ 362,000 $ 162,000 81.00 Total Expense: $
$
$
142,581
(84,489)
423,482
$
$
$
186,598
171,382
594,864
$
$
$
96,161
67,389
$
$
200,000
(146,000)
15,064
$
$
$
(124)
24,374
$
$
$
(200,124)
170,374
671,563
(100.06)
(116.69)
0%
$
$
$
362,000
(298,000)
388,627
$
$
$
(146,000)
146,000
146,000
(73.00)
Total Fund: 205 - TRAFFIC MITIGATION:
Ending Fund Balance:
(100.00)
662,253 $ 686,627
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 206 - PARK IN-LIEU
Revenue
Category: 650 - INVESTMENT EARNINGS
206-00-65010-000000 INVESTMENT EARNINGS $ 368 $ 267 $ 1,760 $ - $ 3,000 $ 3,000 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 368 $ 267 $ 1,760 $ - $ 3,000 $ 3,000 - $ - $ - - Category: 680 - SPECIAL REVENUES
206-00-68610-000000 SPECIAL FUND - PARK IN-LIEU $ 72,919 $ 27,475 $ - $ 30,000 $ - $ (30,000) (100.00) $ 10,000 $ (20,000) (66.67) Total Category: 680 - SPECIAL REVENUES: $ 72,919 $ 27,475 $ - $ 30,000 $ - $ (30,000) (100.00) $ 10,000 $ (20,000) (66.67) Total Revenue: $ 73,287 $ 27,742 $ 1,760 $ 30,000 $ 3,000 $ (27,000) (90.00) $ 10,000 $ (20,000) (66.67) Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
206-00-80822-999999 $ - $ 907 $ (584) $ - $ (17) $ (17) - $ - $ - - $ - $ 907 $ (584) $ - $ (17) $ (17) - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
206-00-81000-000000 OPER TRANS OUT-PARK IN LIEU $ - $ 31,584 $ - $ 20,000 $ - $ (20,000) (100.00) $ 90,000 $ (10,000) (50.00) Total Category: 810 - TRANS OUT & OTHER USES: $ - $ 31,584 $ - $ 20,000 $ - $ (20,000) (100.00) $ 90,000 $ (10,000) (50.00) Total Expense: $
$
$
- $
$
$
32,491
(4,749)
86,288
$
$
$
(584)
2,344
$
$
$
20,000
10,000
1,438
$
$
(17)
3,017
$
$
(20,017)
(6,983)
90,210
(100.08)
(69.83)
0%
$
$
$
90,000
(80,000)
11,648
$
$
$
(10,000)
(10,000)
(10,000)
(50.00)
Total Fund: 206 - PARK IN-LIEU:
Ending Fund Balance:
73,287
91,037
(100.00)
88,632 $ 91,648 $
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 208 - PEG FEES
Revenue
Category: 606 - LICENSE & FRANCHISE
208-00-60645-000000 FRANCHISE-PEG $ 19,177 $ 19,882 $ 19,439 $ 20,000 $ 20,000 $ - - $ 20,000 $ - - Total Category: 606 - LICENSE & FRANCHISE: $ 19,177 $ 19,882 $ 19,439 $ 20,000 $ 20,000 $ - - $ 20,000 $ - - Category: 650 - INVESTMENT EARNINGS
208-00-65010-000000 INVESTMENT EARNINGS $ 86 $ 48 $ 738 $ - $ 2,300 $ 2,300 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 86 $ 48 $ 738 $ - $ 2,300 $ 2,300 - $ - $ - 100.00 Total Revenue: $ 19,263 $ 19,930 $ 20,177 $ 20,000 $ 22,300 $ 2,300 11.50 $ 20,000 $ - - Expense
Category: 801 - CONTRACT SERVICES
ALLOCATED-TECH & DATA MGMT
Total Category: 801 - CONTRACT SERVICES:
208-00-80186-1ALLOC $ 1,333 $ - $ 14,399 $ 16,000 $ 6,143 $ (9,857) (61.61) $ 16,000 $ - - $ 1,333 $ - $ 14,399 $ 16,000 $ 6,143 $ (9,857) (61.61) $ 16,000 $ - - Category: 806 - OTHER EXPENSES
208-00-80611-000000
208-00-80626-000000
208-00-80645-000000
208-00-80645-000000
DUES & SUBSCRIPTIONS
LICENSING-SOFTWARE
SMALL TOOLS & EQUIP.
FIXED ASSET-EQUIP. *
$
$
$
$
$
12,553 $
$
$
$
$
12,553 $
$
$
$
$
- $
$
$
$
$
- $
$
$
$
$
-
-
-
-
-
$
$
$
$
$
- - $
$
$
$
$
- $
$
$
$
$
-
-
-
-
-
-
- - - - - - - -
-
-
-
-
296
-
4,000
-
(4,000)
-
(100.00)
-
4,000
-
-
100.00
Total Category: 806 - OTHER EXPENSES: 12,553 12,553 296 4,000 (4,000) (100.00) 4,000 - Category: 808 - DEBT SERVICE
208-00-80822-999999
208-00-81000-000000
INVESTMENT EXPENSE - FMV
OPER TRANS OUT-PEG
$
$
$
-
-
-
$
$
$
233
-
$
$
$
(65)
-
$
$
$
-
-
-
$
$
$
14 -
$
$
$
14 -
100.00
-
$
$
$
- $
$
$
- -
48,000
48,000
48,000 100.00
Total Category: 808 - DEBT SERVICE: 233 (65) 14 14 100.00 48,000 100.00 Total Expense: $
$
$
13,887
5,377
$
$
$
12,787
7,144
$
$
$
14,630
5,547
$
$
$
20,000
-
$
$
$
6,157
16,143
48,887
$
$
(13,843)
16,143
21,790
(69.22) $
$
$
68,000
(48,000)
887
$
$
$
-
-
-
-
Total Fund: 208 - PEG FEES: -
Ending Fund Balance:
-
20,053 27,197 32,743 27,097 $ 0%
*City Hall Public Meeting Streaming System Improvements 2025 Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 211 - PUBLIC SAFETY
Revenue
Category: 608 - REVENUE - OTHER AGENCIES
211-00-60802-000000 PSAF PROP 172 $ 62,866 $ 75,848 $ 69,323 $ 64,000 $ 72,000 $ 8,000 12.50 $ 64,000 $ - - Total Category: 608 - REVENUE - OTHER AGENCIES: $ 62,866 $ 75,848 $ 69,323 $ 64,000 $ 72,000 $ 8,000 12.50 $ 64,000 $ - - Category: 611 - INTERGOVERNMENTAL REV
STATE GRANT-SLESA
Total Category: 611 - INTERGOVERNMENTAL REV:
211-00-61200-000000 $ 107,807 $ 123,539 $ 116,929 $ 100,000 $ 118,000 $ 18,000 18.00 $ 100,000 $ - - $ 107,807 $ 123,539 $ 116,929 $ 100,000 $ 118,000 $ 18,000 18.00 $ 100,000 $ - - Category: 650 - INVESTMENT EARNINGS
211-00-65010-000000 INVESTMENT EARNINGS $ 485 $ 128 $ 3,799 $ - $ 1,500 $ 1,500 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 485 $ 128 $ 3,799 $ - $ 1,500 $ 1,500 - $ - $ - - Total Revenue: $ 171,159 $ 199,514 $ 190,050 $ 164,000 $ 191,500 $ 27,500 16.77 $ 164,000 $ - - Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
211-00-80822-999999 $ - $ 218 $ 656 $ - $ (36) $ (36) 100.00 $ - $ - - $ - $ 218 $ 656 $ - $ (36) $ (36) 100.00 $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
211-00-81000-000000 OPER TRANS OUT-PBLC SFTY $ 190,000 $ 164,000 $ 215,000 $ 170,000 $ 210,000 $ 40,000 23.53
23.53 $ 170,000 $ - -
Total Category: 810 - TRANS OUT & OTHER USES: $ 190,000 $ 164,000 $ 215,000 $ 170,000 $ 210,000 $ 40,000 $ 170,000 $ - - Total Expense: $
$
$
190,000
(18,841)
15,306
$
$
$
164,218
35,296
50,602
$
$
215,656
(25,606)
24,996
$
$
170,000
(6,000)
1,722
$
$
209,964
(18,464)
6,532
$
$
$
(170,037)
197,537
4,810
(100.02)
(3,292.28)
0%
$
$
$
170,000
(6,000)
532
$
$
$
-
-
-
-
Total Fund: 211 - PUBLIC SAFETY: -
Ending Fund Balance: $ $ $
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 212 - K-9 PROGRAM
Revenue
Category: 650 - INVESTMENT EARNINGS
212-00-65010-000000 INVESTMENT EARNINGS $ 0 $ - $ - $ - $ - $ - - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 0 $ - $ - $ - $ - $ - - $ - $ - - Category: 660 - CONTRIBUTIONS
CONTRIBUTIONS
Total Category: 660 - CONTRIBUTIONS:
212-00-66010-000000 $ 238 $ 72 $ 546 $ - $ 1,200 $ 1,200 - $ - $ - - $ 238 $ 72 $ 546 $ - $ 1,200 $ 1,200 - $ - $ - -
Category: 670 - TRANSFR IN & OTHR SOURCES
212-00-67000-000000 OPER TRANS IN-K9 $ 4,612 $ - $ 20,394 $ 30,340 $ 30,340 $ - - $ 12,500 $ (17,840) (58.80) Total Category: 670 - TRANSFR IN & OTHR SOURCES: $ 4,612 $ - $ 20,394 $ 30,340 $ 30,340 $ - - $ 12,500 $ (17,840) (58.80) Total Revenue: $ 4,851 $ 72 $ 20,940 $ 30,340 $ 31,540 $ 1,200 3.96 $ 12,500 $ (17,840) (58.80) Expense
Category: 800 - MATERIAL & SUPPLY
MATERIALS & SUPPLIES
Total Category: 800 - MATERIAL & SUPPLY:
212-00-80000-000000 $ 868 $ 767 $ 756 $ 840 $ 3,100 $ 2,260 269.05 $ 2,000 $ 1,160 138.10 $ 868 $ 767 $ 756 $ 840 $ 3,100 $ 2,260 269.05 $ 2,000 $ 1,160 138.10 Category: 801 - CONTRACT SERVICES
SVCS-OTHER CONTRACT
Total Category: 801 - CONTRACT SERVICES:
212-00-80188-000000 $ 663 $ 897 $ 9,142 $ 15,000 $ 20,560 $ 5,560 37.07 $ - $ (15,000) (100.00) $ 663 $ 897 $ 9,142 $ 15,000 $ 20,560 $ 5,560 37.07 $ - $ (15,000) (100.00) Category: 806 - OTHER EXPENSES
212-00-80628-000000
212-00-80645-000000
212-00-80652-000000
MEETING & TRAINING
SMALL TOOLS & EQUIP.
TRAVEL, MEALS, LODGING
$
$
$
$
4,500 $
$
$
$
4,650 $
$
$
$
4,800 $
$
$
$
7,000
2,500
$
$
$
$
3,000
2,580
-
$
$
$
$
(4,000)
80 (57.14)
3.20 $
$
$
$
5,000
2,500
$
$
$
$
(2,000)
-
(28.57)
- -
-
-
-
-
- 5,000 (5,000)
(8,920)
(100.00)
(61.52)
3,000 (2,000)
(4,000)
(40.00)
Total Category: 806 - OTHER EXPENSES: 4,500 4,650 4,800 14,500 5,580 10,500 (27.59) Total Expense: $
$
$
6,031
(1,180)
(1,180)
$
$
$
6,314
(6,242)
(7,422)
$
$
$
14,698
6,242
$
$
$
30,340 $
$
$
29,240
2,300
1,120
$
$
$
(1,100)
2,300
1,120
(3.63) $
$
$
12,500
-
$
$
$
(17,840) (58.80)
Total Fund: 212 - K-9 PROGRAM: -
Ending Fund Balance:
-
-
- -
(1,180) 0% 1,120 -
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 216 - IN-LIEU INCLUSIONARY HOUSING
Revenue
Category: 000 - UNDESIGNATED
INTERFUND LOAN PMTS RECEIVED
Total Category: 000 - UNDESIGNATED:
216-00-60000-000000 $ - $ - $ - $ 67,499 $ 67,500 $ 1 0.00 $ 67,499 $ - - $ - $ - $ - $ 67,499 $ 67,500 $ 1 - $ 67,499 $ - -
Category: 650 - INVESTMENT EARNINGS
216-00-65010-000000
216-00-65100-000000
INVESTMENT EARNINGS
INT. REV-INTRFND LOAN
$
$
$
18,510
50,878
69,389
$
$
$
5,708
25,517
31,225
$
$
$
44,223
24,316
68,540
$
$
$
15,000
23,069
38,069
$
$
$
88,500
23,069
$
$
$
73,500 490.00
-
$
$
$
30,000
23,069
53,069
$
$
$
15,000 100.00
- - -
Total Category: 650 - INVESTMENT EARNINGS: 111,569 73,500 193.07 15,000 39.40 Category: 680 - SPECIAL REVENUES
216-00-68610-000000 SPECIAL FUND - IN-LIEU HOUSING $ - $ - $ - $ - $ 4,000 $ 4,000 - $ - $ - - Total Category: 680 - SPECIAL REVENUES: $ - $ - $ - $ - $ 4,000 $ 4,000 - $ - $ - - Total Revenue: $ 69,389 $ 31,225 $ 68,540 $ 105,568 $ 183,069 $ 77,501 73.41 $ 120,568 $ 15,000 14.21 Expense
Category: 801 - CONTRACT SERVICES
SVCS-OTHER CONTRACT
Total Category: 801 - CONTRACT SERVICES:
216-00-80188-000000 $ - $ - $ - $ - $ 17,114 $ 17,114 - $ - $ - - $ - $ - $ - $ - $ 17,114 $ 17,114 - $ - $ - -
Category: 802 - LEGAL
216-00-80285-000000 SVCS-LEGAL $ 11,463 $ 6,075 $ - $ - $ 10,074 $ 10,074 - $ - $ - - Total Category: 802 - LEGAL: $ 11,463 $ 6,075 $ - $ - $ 10,074 $ 10,074 - $ - $ - - Category: 808 - DEBT SERVICE
216-00-80822-999999 INVESTMENT EXPENSE - FMV $ - $ 22,619 $ (14,500) $ - $ (415) $ (415) - $ - $ - - Total Category: 808 - DEBT SERVICE: $ - $ 22,619 $ (14,500) $ - $ (415) $ (415) - $ - $ - - Category: 840 - SPECIAL FUNDS
HOUSING-SUBSIDY COSTS
Total Category: 840 - SPECIAL FUNDS:
216-00-84012-000000 $ - $ 250,000 $ - $ - $ 1,650,000 $ 1,650,000 - $ - $ - - $ - $ 250,000 $ - $ - $ 1,650,000 $ 1,650,000 - $ - $ - - Category: 911 - CAPITAL PROJECT
216-00-92210-25PWGL JAMIE/RYAN LN HOUSING $ 27,208 $ 8,878 $ - $ - $ - $ - - $ - $ - - Total Category: 911 - CAPITAL PROJECT: $ 27,208 $ 8,878 $ - $ - $ - $ - - $ - $ - - Total Expense: $
$
$
38,671
30,718
$
$
$
287,572
(256,347)
2,948,863
$
$
(14,500)
83,039
$
$
- $
$
$
1,676,772
(1,516,772)
1,515,130
$
$
$
1,676,772 - $
$
$
- $
$
$
- -
Total Fund: 216 - IN-LIEU INCLUSIONARY HOUSING:
Ending Fund Balance:
105,568
3,116,986
(1,622,340) -153677.29%
(1,601,856) -5139%
105,568
1,620,698
- -
3,205,210 $ 3,031,902 $ (1,496,288) -4800%
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 219 - EXCESS BOND PROCEEDS
Revenue
Category: 670 - TRANSFR IN & OTHR SOURCES
219-00-67000-000000 OPER TRANS IN-XS BND PRCEEDS $ - $ - $ - $ - $ - $ - - $ - $ - - Total Category: 670 - TRANSFR IN & OTHR SOURCES: $ - $ - -
$ - $ - $ - $ - - $ - $ - -
Total Revenue: $ - $ $ - $ - $ - $ - - $ - $ - -
Expense
Category: 801 - CONTRACT SERVICES
SVCS-OTHER CONTRACT
Total Category: 801 - CONTRACT SERVICES:
219-00-80188-000000 $ 33,006 $ 104,202 $ 37,433 $ 128,000 $ 133,237 $ 5,237 4.09
4.09 $ - $ - -
$ 33,006 $ 104,202 $ 37,433 $ 128,000 $ 133,237 $ 5,237 $ - $ - - Category: 808 - DEBT SERVICE
219-00-80822-999999 INVESTMENT EXPENSE - FMV $ - $ 1,783 $ (1,251) $ - $ - $ - - $ - $ - - Total Category: 808 - DEBT SERVICE: $ - $ 1,783 $ (1,251) $ - $ - $ - - $ - $ - - Total Expense: $
$
$
33,006
(33,006)
275,404
$
$
$
105,985
(105,985)
169,419
$
$
$
36,182
(36,182)
133,237
$
$
128,000
(128,000)
-
$
$
133,237
(133,237)
(0)
$
$
$
1,892,000 1,478.13
4.09 $
$
$
-
-
-
$
$
$
-
-
-
-
Total Fund: 219 - EXCESS BOND PROCEEDS: -
Ending Fund Balance:
(5,237)
$ $ (0) 0%
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 220 - COMMUNITY FACILITIES DISTRICT
Revenue
Category: 601 - PROPERTY TAX
PROP TAX - OTHER
Total Category: 601 - PROPERTY TAX:
220-00-60118-000000 $ 707 $ 28,498 $ 35,265 $ 37,800 $ 40,500 $ 2,700 7.14
7.14 $ 39,000 $ 1,200 3.17
$ 707 $ 28,498 $ 35,265 $ 37,800 $ 40,500 $ 2,700 $ 39,000 $ 1,200 3.17 Category: 650 - INVESTMENT EARNINGS
220-00-65010-000000 INVESTMENT EARNINGS $ 707 $ 13 $ 876 $ - $ - $ - - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 707 $ 13 $ 876 $ - $ - $ - - $ - $ - - Total Revenue:
Expense
$ 1,415 $ 28,511 $ 36,141 $ 37,800 $ 40,500 $ 2,700 7.14 $ 39,000 $ - - Category: 801 - CONTRACT SERVICES
220-00-80185-000000
220-00-80188-000000
CNTRCT SVCS-PROFESSIONAL SVCS
CNTRCT SVCS-GENERAL
$
$
$
2,679
-
$
$
$
6,137
-
$
$
$
2,345
-
$
$
$
5,000
-
$
$
$
5,000
-
$
$
$
-
-
-
-
-
-
$
$
$
7,000
-
$
$
$
2,000
-
40.00 -
Total Category: 801 - CONTRACT SERVICES: 2,679 6,137 2,345 5,000 5,000 7,000 2,000 40.00 Category: 802 - LEGAL
220-00-80285-000000 SVCS-LEGAL $ - $ - $ 576 $ - $ - $ - - $ - $ - - Total Category: 802 - LEGAL: $ - $ - $ 576 $ - $ - $ - - $ - $ - - Category: 807 - FISCAL FEES
220-00-80710-000000 ADMIN FEE-COMM. FAC. DIST. $ 12 $ 245 $ - $ 500 $ 500 $ - - $ 500 $ - - Total Category: 807 - FISCAL FEES: $ 12 $ 245 $ - $ 500 $ 500 $ - - $ 500 $ - - Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
220-00-80822-999999 $ - $ 191 $ (2)
(2)
$ - $ - $ - - $ - $ - -
$ - $ 191 $ $ - $ - $ - - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
220-00-81000-000000 OPER TRANS OUT-COMM FAC DIST $ - $ - $ 51,950 $ 32,000 $ 34,000 $ 3,000 9.38 $ 32,000 $ - - Total Category: 810 - TRANS OUT & OTHER USES: $ - $ - $ 51,950 54,868
(18,727)
(112)
$ 32,000 $ 34,000 $ 3,000 9.38 $ 32,000 $ - -
Total Expense: $
$
$
2,691
(1,277)
(3,322)
$
$
$
6,574
21,937
18,615
$
$
$
$
$
$
37,500 $
$
$
39,500
1,000
888
$
$
$
2,000
700
5.33 $
$
$
39,500
(500)
388
$
$
$
-
-
-
-
Total Fund: 220 - COMMUNITY FACILITIES DISTRICT: -
Ending Fund Balance:
300
-
233.33
888 0%
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 221 - Road Maintenance Rehabilitation Administration Revenue
Category: 609 - OTHER REVENUE
221-00-60920-2017RH ROAD REHAB ACT 2017 $ 138,885 $ 149,592 $ 167,377 $ 157,500 $ 181,000 $ 23,500 14.92 $ 193,000 $ 35,500 22.54 Total Category: 609 - OTHER REVENUE: $ 138,885 $ 149,592 $ 167,377 $ 157,500 $ 181,000 $ 23,500 14.92 $ 193,000 $ 35,500 22.54 Category: 650 - INVESTMENT EARNINGS
221-00-65010-000000 INVESTMENT EARNINGS $ 208 $ 40 $ 3,035 $ - $ 1,175 $ 1,175 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 208 $ 40 $ 3,035 $ - $ 1,175 $ 1,175 - $ - $ - - Total Revenue: $ 139,093 $ 149,632 $ 170,412 $ 157,500 $ 182,175 $ 24,675 15.67 $ 193,000 $ 35,500 22.54 Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
221-00-80822-999999 $ - $ 146 $ 519 $ - $ - $ - - $ - $ - - $ - $ 146 $ 519 $ - $ - $ - - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
221-00-81000-000000 OPER TRANS OUT-RMRA $ 150,001 $ 135,000 $ 197,882 $ 158,193 $ 182,000 $ 23,807 15.05 $ 192,000 $ 33,807 21.37 Total Category: 810 - TRANS OUT & OTHER USES: $ 150,001 $ 135,000 $ 197,882 $ 158,193 $ 182,000 $ 23,807 15.05 $ 192,000 $ 33,807 21.37 Total Expense: $
$
$
150,001
(10,907)
13,107
$
$
$
135,146
14,486
27,593
$
$
198,401
(27,989)
(395)
$
$
158,193
(693)
-
$
$
182,000
175
$
$
$
23,807
868
15.05 $
$
$
192,000
1,000
780
$
$
33,807
1,693
780
21.37 Total Fund: 221 - Road Maintenance Rehabilitation Administration:
Ending Fund Balance:
(125.25)
0%
(244.30)
$ $ $ (220) (220) $
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 222 - BED TAX
Revenue
Category: 650 - INVESTMENT EARNINGS
222-00-65010-000000 INVESTMENT EARNINGS $ 163 $ 84 $ 655 $ - $ 1,300 $ 1,300 - $ 500 $ 500 100.00 Total Category: 650 - INVESTMENT EARNINGS: $ 163 $ 84 $ 655 $ - $ 1,300 $ 1,300 - $ 500 $ 500 100.00 Category: 680 - SPECIAL REVENUES
222-00-68609-000000 BED TAX - PARKS 3.32 $ 18,700 $ 2,000 $ 216 $ 4,000 $ - $ (4,000) (100.00) $ 4,000 $ - - Total Category: 680 - SPECIAL REVENUES: $ 18,700 $ 2,000 $ 216 $ 4,000 $ - $ (4,000) (100.00) $ 4,000 $ - - Total Revenue: $ 18,863 $ 2,084 $ 871 $ 4,000 $ 1,300 $ (2,700) (67.50) $ 4,500 $ 500 12.50 Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
222-00-80822-999999 $ - $ 336 $ (216) $ - $ - $ - - $ - $ - - $ - $ 336 $ (216) $ - $ - $ - - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
222-00-81000-000000 OPER TRANS OUT-BED TAX $ - $ 2,000 $ - $ - $ - $ - - $ 30,000 $ $
30,000 100.00
Total Category: 810 - TRANS OUT & OTHER USES: $ - $ 2,000 $ - $ - $ - $ - - $ 30,000 30,000 30,000
(29,500)
2,387
100.00
Total Expense: $
$
$
- $
$
$
2,336
(252)
$
$
$
(216)
1,087
$
$
- $
$
- $
$
- - $
$
$
30,000
(25,500)
8,862
$
$
$
100.00
(737.50)
3687%
Total Fund: 222 - BED TAX:
Ending Fund Balance:
18,863
32,227
4,000
6,475
1,300
34,362
(2,700)
27,887
(67.50)
31,975 33,062 $ $ $ 0%
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 223 - LINKAGE AFFORDABLE HOUSING
Revenue
Category: 611 - INTERGOVERNMENTAL REV
HOUSING LINKAGE FEE
Total Category: 611 - INTERGOVERNMENTAL REV:
223-00-61568-000000 $ - $ 110,410 $ 87,695 $ - $ - $ - - $ - $ - - $ - $ 110,410 $ 87,695 $ - $ - $ - - $ - $ - -
Category: 650 - INVESTMENT EARNINGS
223-00-65010-000000 INVESTMENT EARNINGS $ 770 $ 324 $ 5,259 $ - $ 10,300 $ 10,300 100.00 $ 11,000 $ 11,000 100.00 Total Category: 650 - INVESTMENT EARNINGS: $ 770 $ 324 $ 5,259 $ - $ 10,300 $ 10,300 100.00 $ 11,000 $ 11,000 1,000.00 Total Revenue:
Expense
$ 770 $ 110,734 $ 92,953 $ - $ 10,300 $ 10,300 100.00 $ 11,000 $ 11,000 100.00 Category: 808 - DEBT SERVICE
223-00-80822-999999 INVESTMENT EXPENSE - FMV $ - $ 2,172 $ (1,076) $ - $ - $ - - $ - $ - - Total Category: 808 - DEBT SERVICE: $ - $ 2,172 $ (1,076) $ - $ - $ - - $ - $ - - Total Expense: $
$
$
- $
$
$
2,172
108,561
206,664
$
$
$
(1,076)
94,030
$
$
-
-
$
$
- $
$
$
- - $
$
$
- $
$
$
-
-
-
Total Fund: 223 - LINKAGE AFFORDABLE HOUSING: -
Ending Fund Balance:
770 10,300
310,994
10,300
103,980
- 11,000
98,103 300,694 $ 207,014 $ 0% 321,994 114,980
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 225 - Parks Measure M
Revenue
Category: 603 - SALES TAX
225-00-60309-000000 SALES TAX-PARKS MEASURE M $ 95,823 $ 109,530 $ 111,909 $ 85,000 $ 100,000 $ 15,000 17.65 $ 100,000 $ 15,000 17.65 Total Category: 603 - SALES TAX: $ 95,823 $ 109,530 $ 111,909 $ 85,000 $ 100,000 $ 15,000 17.65 $ 100,000 $ 15,000 17.65 Category: 650 - INVESTMENT EARNINGS
225-00-65010-000000 INVESTMENT EARNINGS $ 756 $ 418 $ 5,911 $ - $ 500 $ 500 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 756 $ 418 $ 5,911 $ - $ 500 $ 500 - $ - $ - - Total Revenue: $ 96,579 $ 109,948 $ 117,821 $ 85,000 $ 100,500 $ 15,500 18.24 $ 100,000 $ - - Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
225-00-80822-999999 $ - $ 2,081 $ (923) $ - $ - $ - - $ - $ - - $ - $ 2,081 $ (923) $ - $ - $ - - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
225-00-81000-000000 OPER TRANSF OUT-PARKS MEASR M $ 9,423 $ 55,887 $ 344,070 $ 90,000 $ - $ (90,000) (100.00) $ 180,000 $ $
90,000
90,000
100.00
Total Category: 810 - TRANS OUT & OTHER USES: $ 9,423 $ 55,887 $ 344,070 $ 90,000 $ - $ (90,000) (100.00) $ 180,000 100.00 Total Expense: $
$
$
9,423
87,156
$
$
$
57,968
51,980
$
$
343,147
(225,326)
(688)
$
$
$
90,000
(5,000)
32,238
$
$
- $
$
(90,000)
105,500
67,574
(100.00)
-2,110.00%
0%
$
$
$
180,000
(80,000)
19,812
$
$
90,000
(75,000)
(12,426)
100.00
Total Fund: 225 - Parks Measure M:
Ending Fund Balance:
100,500
99,812
1,500.00
172,658 224,638 $ $ $ $
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 227 - In-Lieu Tree Fund
Revenue
Category: 620 - CHARGES FOR SVS
227-00-62043-000000 TREE REPLACEMENT FEE $ - $ -
-
-
$ - $ - $ 13,000 $ 13,000 - $ 500 $ 500 -
Total Category: 620 - CHARGES FOR SVS: $ - $ -
-
$ - $ - $ 13,000 $ 13,000 - $ 500 $ 500 -
Category: 650 - INVESTMENT EARNINGS
INVESTMENT EARNINGS
Total Category: 650 - INVESTMENT EARNINGS:
227-00-65010-000000 $ - $ $ - $ - $ 100 $ 100 - $ - $ - - $ - $ $ - $ - $ 100 $ 100 - $ - $ - -
Category: 670 - TRANSFR IN & OTHR SOURCES
227-00-67000-000000 OPER TRANS IN-IN LIEU TREE FUND $ - $ $ - $ - $ 3,870 $ 3,870 - $ - $ - - Total Category: 670 - TRANSFR IN & OTHR SOURCES: $ - $ - -
$ - $ - $ 3,870 $ 3,870 - $ - $ - -
Total Revenue: $ - $ $ - $ - $ 16,970 $ 16,970 - $ 500 $ 500 - Expense
Category: 800 - MATERIAL & SUPPLY
MATERIALS & SUPPLIES
Total Category: 800 - MATERIAL & SUPPLY:
227-00-80000-000000 $ - $ - $ - $ - $ 300 $ 300 - $ 150 $ 150 138.10 $ - $ - $ - $ - $ 300 $ 300 - $ 150 $ 1,160 138.10
Category: 801 - CONTRACT SERVICES
SVCS-OTHER CONTRACT
Total Category: 801 - CONTRACT SERVICES:
227-00-80188-000000 $ - $ - $ - $ - $ - $ - - $ - $ - - $ - $ - $ - $ - $ - $ - - $ - $ - -
Category: 806 - OTHER EXPENSES
227-00-80605-000000 ADS. & PUBS
227-00-80630-000000
227-00-80632-000000
227-00-82051-000000
$
$
$
$
$
-
-
-
$
$
$
$
$
-
-
-
$
$
$
$
$
-
-
-
$
$
$
$
$
-
-
-
-
-
$
$
$
$
$
500
250
$
$
$
$
$
500
250
-
-
-
-
-
$
$
$
$
$
500
250
$
$
$
$
$
500
250
-
-
-
-
-
POSTAGE
PRINTING/COPIES
TREPLANING REIMBURSEMENT
150 150 150 150
- - - 10,000
10,900
10,000
10,900
5,000
5,900
5,000
Total Category: 806 - OTHER EXPENSES: - - - (4,000)
Total Expense: $
$
$
-
-
-
$
$
$
-
-
-
$
$
$
-
-
-
$
$
-
-
-
$
$
$
11,200
5,770
5,770
$
$
$
11,200
5,770
5,770
-
-
$
$
$
6,050
(5,550)
220
$
$
$
6,050
-
-
Total Fund: 227 - In-Lieu Tree Fund: -
Ending Fund Balance: $ 0% 220
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
% %
2020-2021 2021-2022 2022-2023 Increase / Increase /
Account Number Total Activity Total Activity Total Activity Adopted Est. Actuals (Decrease) Proposed (Decrease) Fund: 250 - Disability Access & Education Revolving Fund Revenue
Category: 620 - CHARGES FOR SVS
250-00-62006-000000 BUS LIC-CASp-CERT ACCESS SPL $ 2,971 $ 2,706 $ 2,615 $ 2,500 $ 3,000 $ 500 20.00 $ 2,500 $ - - Total Category: 620 - CHARGES FOR SVS: $ 2,971 $ 2,706 $ 2,615 $ 2,500 $ 3,000 $ 500 20.00 $ 2,500 $ - - Category: 650 - INVESTMENT EARNINGS
250-00-65010-000000 INVESTMENT EARNINGS $ 97 $ 40 $ 386 $ - $ 700 $ 700 - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 97 $ 40 $ 386 $ - $ 700 $ 700 - $ - $ - - Total Revenue: $ 3,068 $ 2,745 $ 3,000 $ 2,500 $ 3,700 $ 1,200 48.00 $ 2,500 $ - - Expense
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
250-00-80822-999999 $ - $ 176 $ (104) $ - $ - $ - - $ - $ - - $ - $ 176 $ (104) $ - $ - $ - - $ - $ - -
Category: 810 - TRANS OUT & OTHER USES
250-00-81000-000000 OPER TRANS OUT-SPECIAL FUND $ - $ - $ - $ - $ - $ - - $ - $ - - Total Category: 810 - TRANS OUT & OTHER USES: $ - $ - $ - $ - $ - $ - - $ - $ - - Total Expense: $
$
$
- $
$
$
176
2,569
$
$
$
(104)
3,104
$
$
- $
$
- $
$
$
- - $
$
$
- $
$
$
-
-
-
Total Fund: 250 - Disability Access & Education Revolving Fund: - Ending Fund Balance:
3,068
14,167
2,500
21,766
3,700
23,540
1,200
1,774
48.00 0%
2,500
16,736 19,840 $ $ 26,040 4,274
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 260 - Veterans Building
Revenue
Category: 607 - RENTS
260-00-60700-000000 RENTS-VETERANS BLDG $ - $ -
-
-
$ - $ - $ 20,000 $ 20,000 - $ 21,000 $ 21,000 -
Total Category: 607 - RENTS: $ - $ -
-
$ - $ - $ 20,000 $ 20,000 - $ 21,000 $ 21,000 -
Category: 650 - INVESTMENT EARNINGS
260-00-65010-000000 INVESTMENT EARNINGS-VETERANS BLDG $ - $ $ - $ - $ - $ - - $ 250 $ 250 - Total Category: 650 - INVESTMENT EARNINGS: $ - $ $ - $ - $ - $ - - $ 250 $ 250 - Category: 680 - SPECIAL REVENUES
260-00-68610-000000 CONTRACT CLASS REVENUE-VETERANS BLDG $ - $ $ - $ - $ - $ - - $ 1,000 $ 1,000 - Total Category: 680 - SPECIAL REVENUES: $ - $ -
-
$ - $ - $ - $ - - $ 1,000 $ 1,000 -
Total Revenue: $ - $ $ - $ - $ 20,000 $ 20,000 - $ 22,250 $ 22,250 - Expense
Category: 800 - MATERIAL & SUPPLY
MATERIALS/SUPPLIES-VETERANS BLDG
Total Category: 800 - MATERIAL & SUPPLY:
260-00-80000-000000 $ - $ - $ - $ - $ 5,000 $ 5,000 - $ 5,000 $ 5,000 - $ - $ -
-
$ - $ - $ 5,000 $ 5,000 - $ 5,000 $ 5,000 -
Category: 801 - CONTRACT SERVICES
260-00-80187-CLSEXP
260-00-80188-000000
260-00-80188-CLEANS
CLASS EXPENSE-VETERANS BLDG $
$
$
$
-
-
-
-
$
$
$
$
-
-
-
$
$
$
$
-
-
-
-
$
$
$
$
-
-
-
-
$
$
$
$
- $
$
$
$
- -
-
-
-
$
$
$
$
700
7,150
$
$
$
$
700
7,150
-
-
-
-
GENERAL CONTRACT SVCS-VETERANS BLDG
CLEANING FEES-VETERANS BLDG
8,900
(3,750)
5,150
8,900
(3,750)
5,150
(3,000)
4,850
(3,000)
Total Category: 801 - CONTRACT SERVICES: 4,850
Category: 803 - UTILITIES
260-00-80303-000000 UTILITIES-PG&E-VETERANS BLDG
UTILITIES-WATER-VETERANS BLDG
$
$
$
-
-
-
$
$
$
-
-
$
$
$
-
-
-
$
$
$
-
-
-
$
$
$
- $
$
$
- -
-
-
$
$
$
2,000
2,000
4,000
$
$
$
2,000
2,000
4,000
-
-
-
260-00-80304-000000 6,000
6,000
6,000
Total Category: 803 - UTILITIES: - 6,000
-
Category: 807 - FISCAL FEES
260-00-80755-000000 ADMIN FEE - COUNTY $ - $ -
-
$ - $ - $ 1,925 $ 1,925 - $ 4,200 $ 4,200 -
Total Category: 807 - FISCAL FEES: $ - $ $ - $ - $ 1,925 $ 1,925 - $ 4,200 $ 4,200 - Category: 810 - TRANS OUT & OTHER USES
260-00-81000-000000 OPER TRANS OUT-VETS BLDG $ - $ $ - $ - $ 1,925 $ 1,925 - $ 4,200 $ 4,200 - Total Category: 810 - TRANS OUT & OTHER USES: $ - $ -
-
-
-
$ - $ - $ 1,925 $ 1,925 - $ 4,200 $ 4,200 -
Total Expense: $
$
$
-
-
-
$
$
$
$
$
-
-
-
$
$
-
-
-
$
$
$
20,000 $
$
$
20,000 -
-
$
$
$
22,250 $
$
$
22,250 -
Total Fund: 260 - Veterans Building: -
Ending Fund Balance:
-
-
-
-
-
-
-
$ $ 0% -
Budget Comparison Report
Special Revenues Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Est. Actuals
Comparison 2
Budget
2024-2025
Proposed
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity (Decrease) Budget Comparison Report
Internal Services Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 501 - VEHICLE MAINTENANCE AND REPLACEMENT
Revenue
Category: 609 - OTHER REVENUE
501-00-60910-GENFND
501-00-60910-OTHFND
501-00-60910-SWRFND
501-00-60910-WTRFND
501-00-60910-GENFND
501-00-60910-OTHFND
501-00-60910-SWRFND
501-00-60910-WTRFND
501-00-60920-000000
VEHICLE USE FEE - GENERAL FUND
VEHICLE USE FEE - OTHER FUND
VEHICLE USE FEE - SEWER FUND
VEHICLE USE FEE - WATER FUND
R&M - GENERAL FUND
$
$
$
$
$
$
$
$
$
$
156,775 $
$
$
$
$
$
$
$
$
$
57,555 $
$
$
$
$
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
$
$
$
$
$
$
$
$
$
$
225,000 $
$
$
$
$
$
$
$
$
$
275,970 $
$
$
$
$
$
$
$
$
$
50,970 22.65 $
$
$
$
$
$
$
$
$
$
225,000
5,000
$
$
$
$
$
$
$
$
$
$
-
-
-
-
-
-
-
-
5,000 - 5,000 - (5,000) (100.00)
25,000 - 34,500 - (34,500) (100.00) 34,500
72,500
127,200
5,000
57,500 - 72,500 - (72,500) (100.00)
- - - - - - 127,200 100.00
100.00
100.00
100.00
-
R&M - OTHER FUND - - - - - - 5,000
5,300
52,500
-
R&M - SEWER FUND -
-
- - - - - 5,300
R&M - WATER FUND -
-
-
-
-
-
- - 52,500
REV. OTHER 1,899 -
246,174
- -
Total Category: 609 - OTHER REVENUE: 57,555 337,000 275,970 (61,030) (18.11) 527,000 190,000 56.38 Category: 650 - INVESTMENT EARNINGS
501-00-65010-000000 INVESTMENT EARNINGS $ 1,688 $ 567 $ 2,747 $ - $ 750 $ 750 100.00 $ 1,000 $ 1,000 100.00 Total Category: 650 - INVESTMENT EARNINGS: $ 1,688 $ 567 $ 2,747 $ - $ 750 $ 750 100.00 $ 1,000 $ 1,000 100.00 Total Revenue: $ 247,862 $ 58,122 $ 2,747 $ 337,000 $ 276,720 $ (60,280) (17.89) $ 528,000 $ 191,000 56.68 Expense
Category: 805 - REPAIR & MAINTENANCE
R&M-VEHICLE
Total Category: 805 - REPAIR & MAINTENANCE:
501-00-80572-000000 $ 2,775 $ 2,356 $ - $ 35,000 $ - $ (35,000) (100.00) $ 190,000 $ 155,000 442.86 $ 2,775 $ 2,356 $ - $ 35,000 $ - $ (35,000) (100.00) $ 190,000 $ 155,000 442.86 Category: 806 - OTHER EXPENSES
OTHER EXPENSES
Total Category: 806 - OTHER EXPENSES:
501-00-80660-000000 $ - $ - $ - $ - $ - $ - - $ - $ - - $ - $ - $ - $ - $ - $ - - $ - $ - -
Category: 808 - DEBT SERVICE
INVESTMENT EXPENSE - FMV
Total Category: 808 - DEBT SERVICE:
501-00-80822-999999 $ - $ 2,144 $ (1,717) $ - $ - $ - - $ - $ - - $ - $ 2,144 $ (1,717) $ - $ - $ - - $ - $ - -
Category: 809 - CAPITAL OUTLAY
501-00-80900-000000
501-00-80990-000000
FIXED ASSET-EQUIP.
DEPRECIATION
$
$
$
- $
$
$
-
124,983
129,405
$
$
$
153,449
114,656
268,105
$
$
$
302,000
-
$
$
$
159,020
150,000
309,020
$
$
$
(142,980)
150,000
7,020
(47.34)
-
$
$
$
463,000
-
$
$
$
161,000
-
53.31 110,160 -
Total Category: 809 - CAPITAL OUTLAY: 110,160 302,000 2.32 463,000 161,000 53.31 Total Expense: $
$
$
112,936
134,926
656,693
$
$
$
133,906
(75,784)
580,909
$
$
266,388
(263,641)
317,268
$
$
337,000
-
$
$
309,020
(32,300)
284,968
$
$
$
(27,980)
(32,300)
(300,941)
(8.30) $
$
$
653,000
(125,000)
159,968
$
$
$
316,000
-
93.77 Total Fund: 501 - VEHICLE MAINTENANCE AND REPLACEMENT: - Ending Fund Balance:
-
$ $ 585,909 $ 0% (425,941) -7270%
Budget Comparison Report
Internal Services Fund Account Summary
Comparison 1
to Parent
Budget
Comparison 2
to Parent
Budget
Comparison 1
Budget
2023-2024
Comparison 2
Budget
2024-2025
Parent Budget
2023-2024
Adopted
% %
2020-2021 2021-2022 2022-2023 Increase /
(Decrease)
Increase /
Account Number Total Activity Total Activity Total Activity Est. Actuals Proposed (Decrease) Fund: 502 - COMPENSATED ABSENCES
Revenue
Category: 609 - OTHER REVENUE
502-00-60910-GENFND
502-00-60910-OTHFND
502-00-60910-SWRFND
502-00-60910-WTRFND
PAYOUT FEES - GENERAL FUND
PAYOUT FEES - OTHER FUND
PAYOUT FEES - SEWER FUND
PAYOUT FEES - WATER FUND
$
$
$
$
$
95,026
6,365
$
$
$
$
$
121,025
7,707
$
$
$
$
$
139,074
9,647
$
$
$
$
$
80,000
4,000
$
$
$
$
$
98,000
1,700
$
$
$
$
$
18,000 22.50 $
$
$
$
$
80,000
4,000
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
(2,300)
2,570
(57.50)
14.87 9.07
37,849
38,323
177,563
31,647
32,215
192,594
32,901
32,901
214,523
17,280
18,200
119,480
19,850
19,850
139,400
17,280
18,200
119,480
1,650
Total Category: 609 - OTHER REVENUE: 19,920 16.67
Category: 650 - INVESTMENT EARNINGS
502-00-65010-000000 INVESTMENT EARNINGS $ 3,751 $ 1,196 $ 9,666 $ - $ - $ - - $ - $ - - Total Category: 650 - INVESTMENT EARNINGS: $ 3,751 $ 1,196 $ 9,666 $ - $ - $ - - $ - $ - - Total Revenue:
Expense
$ 181,313 $ 193,790 $ 224,188 $ 119,480 $ 139,400 $ 19,920 16.67 $ 119,480 $ - - Category: 707 - PAYOUTS
502-00-70700-GENFND
502-00-70700-OTHFND
502-00-70700-SWRFND
502-00-70700-WTRFND
Total Category: 707 - PAYOUTS:
PAYOUT - GENERAL FUND
PAYOUT - OTHER FUND
PAYOUT - SEWER FUND
PAYOUT - WATER FUND
$
$
$
$
$
84,929
7,322
$
$
$
$
$
98,311
7,941
$
$
$
$
$
88,204
4,634
$
$
$
$
$
107,770
2,800
$
$
$
$
$
98,000
1,700
$
$
$
$
$
(9,770)
(1,100)
(6,300)
(7,140)
(24,310)
(9.07)
(39.29)
(24.09)
(26.45)
(14.85)
$
$
$
$
$
107,770
2,800
$
$
$
$
$
-
-
-
-
-
-
-
-
-
-
37,849
38,323
168,423
31,647
32,215
170,114
32,901
32,901
158,640
26,150
26,990
163,710
19,850
19,850
139,400
26,150
26,990
163,710
Category: 808 - DEBT SERVICE
502-00-80822-999999 INVESTMENT EXPENSE - FMV $ - $ 4,982 $ (3,208) $ - $ - $ - - $ - $ - - Total Category: 808 - DEBT SERVICE: $ - $ 4,982 $ (3,208) $ - $ - $ - - $ - $ - - Total Expense: $
$
$
168,423
12,891
98,850
$
$
$
175,096
18,694
$
$
155,432
68,756
$
$
163,710
(44,230)
212,634
$
$
139,400
-
$
$
$
(24,310)
44,230
(14.85)
(100.00)
0%
$
$
$
163,710
(44,230)
142,071
$
$
$
-
-
-
Total Fund: 502 - COMPENSATED ABSENCES: -
Ending Fund Balance: 117,544 $ 186,301 $ $ 186,301 (26,333) (70,563) -3319% Cotati City Council
Agenda Staff Report
Item type: INFORMATION RECEIVED AFTER THE AGENDA WAS POSTED To: City Council
Subject: INFORMATION RECEIVED AFTER THE AGENDA WAS POSTED Date: May 13, 2024
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 2023-01: 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 2023-01 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].