Cotati City Council
May 13, 2024

Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Fund: 401 - WATER OPERATING
Revenue
Category: 609 - OTHER REVENUE
401-00-69100-000000 CNSRVTN-GRANTS 194 $ $ - - $ - $ - $ - $ - - $ - $ - Total Category: 609 - OTHER REVENUE: 194 $ - $ - $ - $ - $ - $ - - $ - $ - Category: 650 - INVESTMENT EARNINGS
401-00-65010-000000 INVESTMENT EARNINGS 8,982 $ $ 3,274 39,791 $ 5,000 $ $ 96,000 $ 1, 91,000 60,000 820.00 $ - $ - Total Category: 650 - INVESTMENT EARNINGS: 8,982 $ $ 3,274 $ 39,791 $ 5,000 $ 96,000 $ 1, 91,000 60,000 820.00 $ - $ - Category: 660 - CONTRIBUTIONS
401-00-66010-000000 CONTRIBUTIONS - $ $ (42) ( $ - 17,728) $ - $ - $ - - $ - $ - Total Category: 660 - CONTRIBUTIONS: - $ (42) $ ( $ - 17,728) $ - $ - $ - - $ - $ - Category: 680 - SPECIAL REVENUES
401-00-68010-000000 WTR-USAGE 1,181,243 $ $ 959,779 999,283 $ 1, $ 1, 165,000 $ ( 050,000 $ (9.87) 115,000) 1, $ ( 115,000 $ (4.29) 50,000) 401-00-68020-000000 WTR-BASE 865,724 $ $ 960,009 1,0 $ 1, 26,650 $ 1, 086,000 $ 4,000 090,000 $ 0.37 1, $ 154,400 $ 6.30 68,400 401-00-68100-000000 WTR-REV. OTHR 35,257 $ $ 10,742 6,185 $ - $ 2,064 $ 2,064 $ - - $ - $ - 401-00-68102-000000 WTR-REV. OTHR-TURN ON FEE 7,270 $ $ 12,849 6,450 $ 8,000 $ $ 3,000 11,000 $ 8,000 37.50 $ - $ - 401-00-68104-000000 WTR-REV. OTHR-LATE FEE 25,380 $ $ 26,844 36,185 $ $ 21,300 $ 38,000 $ 40.85 16,700 30,000 $ 8,700 $ 40.85 401-00-68106-000000 WTR-REV. OTHR-BACKFLOW 12,766 $ $ 17,787 5,913 $ 3,500 $ 3,000 $ $ ( (500) 3,500 14.29) $ - $ - 401-00-68150-000000 WTR-REIMB - $ $ 3,141 4,376 $ - $ 300 $ 300 $ - - $ - $ -401-00-68152-000000 WTR-REIMB-BCKFLW SPCL ASSMNT 202 $ $ 587 (302) $ - $ - $ - $ - - $ - $ -401-00-68154-000000 WTR-REIMB-RTRN CHCK FEE 110 $ $ 70 25 $ - $ 60 $ 60 $ - - $ - $ - Total Category: 680 - SPECIAL REVENUES: 2,127,952 $ 1, $ 2, 991,807 $ 2, 084,764 $ 2, 283,800 $ ( 194,424 $ (3.91) 89,376) 2, $ 310,900 $ 1.19 27,100 Total Revenue: $ 1, 2,137,127 $ 2, 995,039 $ 2, 106,828 $ 2, 288,800 $ ( 290,424 $ (1.37) 31,376) 2, $ 370,900 $ 3.59 82,100 Expense
Category: 700 - WAGES & SALARIES
401-00-70000-000000 EARNING-SALARIES 377,876 $ $ 372,720 345 $ ,173 $ 477,530 $ ( 364,875 $ (23.59) 112,655) 402, $ ( 290 $ ( 75,240) 15.76) 401-00-70000-STNDBY EARNING-STANDBY PAY - $ $ 3,830 5,285 $ 4,940 $ 4,930 $ $ (0 (10) 4,560 .20) $ $ (7 (380) .69)401-00-70006-000000 OVERTIME 688 $ $ 830 908 $ 880 $ 910 $ 30 $ 3.41 560 $ $ ( (320) 36.36) Total Category: 700 - WAGES & SALARIES: 378,564 $ $ 377,380 $ 351,366 $ 483,350 $ ( 370,715 $ (23.30) 112,635) 407, $ ( 410 $ (15.71) 75,940) Category: 701 - INCENTIVES
401-00-70100-000000 LONGEVITY 10,430 $ $ 12,842 16,674 $ $ 17,290 $ 16,595 $ (4 (695) 17,730 .02) $ 440 $ 2.54 Total Category: 701 - INCENTIVES: 10,430 $ $ 12,842 $ 16,674 $ 17,290 $ 16,595 $ (4.02) (695) 17, $ 440 730 $ 2.54 Category: 702 - FRINGE BENEFITS
401-00-70200-000000 AUTO ALLOWANCE 2,096 $ $ 2,046 2,046 $ 2,040 $ 1,965 $ $ (3 (75) 2,040 .68) $ - $ - 401-00-70220-000000 HEALTH IN-LIEU 463 $ $ 339 451 $ 450 $ 425 $ $ (5 (25) 450 .56) $ - $ - 401-00-70230-000000 UNIFORM ALLOWANCE 618 $ $ - 50 $ - $ 300 $ 300 $ - 100.00 $ - $ - 401-00-70231-000000 UNIFORM MAINTENANCE 266 $ $ 174 174 $ 280 $ 30 $ $ ( (250) 170 89.29) $ $ ( (110) 39.29) 401-00-70232-000000 UNIFORM SAFETY SHOES 177 $ $ 334 391 $ 580 $ 140 $ $ ( (440) 510 75.86) $ $ ( (70) 12.07)Total Category: 702 - FRINGE BENEFITS: 3,620 $ $ 2,892 $ 3,111 $ 3,350 $ 2,860 $ (14.63) (490) 3,170 $ $ (5.37) (180) Increase /
(Decrease)
Increase /
(Decrease)
Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 401 - WATER OPERATING
Category: 703 - LEAVE
401-00-70310-000000 LEAVE-HOLIDAY/FLOAT 24,656 $ $ 26,493 25,465 $ - $ $ 27,080 $ 27,080 26,970 100.00 $ $ - 26,970 401-00-70320-000000 LEAVE-SICK PAY 7,418 $ $ 7,216 12,453 $ - $ 9,300 $ 9,300 $ 10,500 100.00 $ $ - 10,500401-00-70320-COVD19 LEAVE-COVID19 MANDATED PAY 3,187 $ $ 3,080 2,642 $ - $ - $ - $ - - $ - $ -401-00-70330-000000 LEAVE-VACATION/LEAVE PAY 11,541 $ $ 18,087 14,093 $ - $ $ 13,810 $ 13,810 15,725 100.00 $ $ - 15,725401-00-70340-000000 LEAVE-COMP TIME TAKEN 216 $ $ 865 801 $ - $ 350 $ 350 $ - 100.00 $ - $ -401-00-70350-000000 LEAVE-BEREAVEMENT 358 $ $ 596 744 $ - $ 385 $ 385 $ - 100.00 $ - $ -401-00-70360-000000 WORKERS COMP-LIGHT DUTY - $ $ - - $ - $ - $ - $ - 1,090 $ 1,090 $ - 401-00-70362-000000 WORKERS COMP - $ $ - - $ - $ - $ - $ - - $ - $ - 401-00-70380-000000 LEAVE-SHORT TERM DISABILITY - $ $ 253 - $ - $ 552 $ 552 $ - 100.00 $ - $ - 401-00-70390-000000 LEAVE-ADMINISTRATIVE 2,866 $ $ 5,186 6,017 $ - $ 6,680 $ 6,680 $ 5,155 100.00 $ 5,155 $ - Total Category: 703 - LEAVE: 50,241 $ $ 61,775 $ - 62,215 $ $ 58,157 $ 58,157 100.00 $ 59,440 $ - 59,440 Category: 704 - DEDUCTIONS
401-00-70440-000000 DEFERRED COMP 3,418 $ $ 7,390 6,631 $ 8,190 $ 6,540 $ (1 $ ( ,650) 8,510 20.15) $ 320 $ 3.91 401-00-70450-000000 PERS RETIREMENT 112,640 $ $ 156,908 167 $ 44,420 ,692 $ $ (6 38,415 $ ( ,005) 44,510 13.52) $ 90 $ 0.20 401-00-70450-UNFUND PERS UNFUNDED LIABILITY 86,400 $ $ 94,925 34,173 $ $ 26,810 $ 50,005 $ 86.52 23,195 53,740 $ $ 26,930 100.45 401-00-70451-000000 PERS SURVIVOR BNFTS 281 $ $ 253 118 $ 260 $ - $ $ ( (260) 260 100.00) $ - $ - Total Category: 704 - DEDUCTIONS: 202,739 $ $ 259,476 $ 208,614 $ 79,680 $ 94,960 $ 19.18 15,280 $ 107,020 $ 34.31 27,340 Category: 705 - BENEFIT INSURANCE
401-00-70510-000000 INS-LIFE & DISB 4,251 $ $ 3,895 2,887 $ 1,520 $ 2,845 $ 1,325 $ 1,520 87.17 $ - $ - 401-00-70520-000000 INS-HEALTH 103,366 $ $ 102,937 92, $ 927 $ 91,655 106,310 $ ( $ ( 14,655) 100, 13.79) $ (5 760 $ (5.22) ,550) Total Category: 705 - BENEFIT INSURANCE: 107,616 $ $ 106,832 $ 95,814 $ 107,830 $ 94,500 $ ( (13,330) 12.36) $ (5 102,280 $ (5.15) ,550) Category: 706 - TAX
401-00-70610-000000 TAX-MEDICARE 6,940 $ $ 7,045 6,804 $ 7,590 $ 6,845 $ $ (9 (745) 7,320 .82) $ $ (3 (270) .56) Total Category: 706 - TAX: $ 6,940 $ 7,045 $ 6,804 $ 7,590 $ 6,845 $ (9.88) (750) 7,320 $ $ (3.56) (270) Category: 707 - PAYOUTS
401-00-70710-000000 PAYOUT-COMP TIME ACCRUED 330 $ $ 5 13 $ - $ 20 $ 20 $ - - $ - $ - 401-00-70720-000000 PAYOUT-VAC/LEAVE 38,000 $ $ 31,973 35,326 $ $ 26,990 $ (7 19,530 $ ( ,460) 20,590 27.64) $ (6 $ ( ,400) 23.71) 401-00-70740-000000 PAYOUT-BONUS - $ $ 375 - $ - $ 275 $ 275 $ - - $ - $ - Total Category: 707 - PAYOUTS: 38,330 $ $ 32,353 $ 35,339 $ 26,990 $ (7 19,825 $ (26.55) ,165) 20, $ (6 590 $ (23.71) ,400) Category: 799 - COMPENSATED ABSENCES
401-00-79999-999999 CONTRA-COMP ABSENCES (22,922) $ $ (14,683) (1 $ - 3,198) $ - $ - $ - - $ - $ - Total Category: 799 - COMPENSATED ABSENCES: (22,922) $ ( $ ( 14,683) $ - 13,198) $ - $ - $ - - $ - $ - Category: 800 - MATERIAL & SUPPLY
401-00-80000-000000 MATERIALS & SUPPLIES 13,875 $ $ 17,422 13,086 $ $ 22,000 $ (2 19,350 $ ( ,651) 22,000 12.05) $ - $ - 401-00-80000-1ALLOC ALLOCATED-MATERIALS & SUPPLIES - $ $ 612 304 $ 624 $ 345 $ $ ( (280) 318 44.91) $ $ ( (306) 49.04) Total Category: 800 - MATERIAL & SUPPLY: 13,875 $ $ 18,035 $ 13,390 $ 22,624 $ (2 19,695 $ (12.95) ,931) 22, $ 318 $ (1.35) (306) Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 401 - WATER OPERATING
Category: 801 - CONTRACT SERVICES
401-00-80185-000000 CNTRCT SVCS-PROFESSIONAL SVCS 25,265 $ $ 27,448 4,500 $ 5,000 $ - $ (5 $ ( ,000) 5,000 100.00) $ - $ - 401-00-80185-1ALLOC ALLOCATED-PROFESSIONAL SVCS 13,221 $ $ 6,829 9,366 $ $ 19,801 $ (7 12,000 $ ( ,801) 12,924 39.40) $ (6 $ ( ,877) 34.73) 401-00-80186-000000 CNTRCT SVCS-TECH & DATA MGMT 43,699 $ $ 50,819 60,166 $ $ 68,471 $ 82,500 $ 20.49 14,029 43,798 $ ( $ ( 24,673) 36.03) 401-00-80186-1ALLOC ALLOCATED-TECH & DATA MGMT 33,932 $ $ 31,924 36,029 $ $ 36,545 $ - 36,545 $ - 43,353 $ 6,808 $ 18.63 401-00-80187-000000 CNTRCT SVCS-SPECIAL PROJECT - $ $ - 108,230 $ $ 83,460 100,000 $ ( $ ( 16,540) 100, 16.54) $ - 000 $ - 401-00-80188-000000 CNTRCT SVCS-GENERAL 21,444 $ $ 17,084 68,274 $ $ 31,776 $ ( 18,510 $ ( 13,266) 31,775 41.75) $ (1) $ (0.00) 401-00-80188-17RATE WATER RATE STUDY - $ $ 663 - $ $ 5,000 30,000 $ ( $ ( 25,000) 25,000 83.33) $ (5 $ ( ,000) 16.67) 401-00-80188-1ALLOC ALLOCATED-GENERAL 10,152 $ $ 11,610 10,839 $ $ 16,867 $ (4 12,000 $ ( ,867) 18,560 28.86) $ 1,693 $ 10.04 Total Category: 801 - CONTRACT SERVICES: 147,713 $ $ 146,378 $ 297,403 $ 308,460 $ ( 250,015 $ (18.95) 58,445) 280, $ ( 410 $ 28,050) (9.09) Category: 802 - LEGAL
401-00-80285-000000 SVCS-LEGAL 7,207 $ $ 4,810 4,575 $ - $ 2,300 $ 2,300 $ - - $ - $ - 401-00-80285-1ALLOC ALLOCATED-LEGAL RETAINER 7,432 $ $ 8,633 9,243 $ 9,880 $ 8,500 $ (1 $ ( ,380) 10,706 13.97) $ 826 $ 8.36 401-00-80285-2ALLOC ALLOCATED-LEGAL NON-RETAINER 1,655 $ $ 1,077 - $ 1,040 $ 200 $ $ ( (840) 5,300 80.77) $ 4,260 $ 409.62 401-00-80286-1ALLOC SVCS-LEGAL-SPCL-ALLOCATED 527 $ $ 1,321 2,412 $ 3,276 $ 2,000 $ (1 $ ( ,276) 3,180 38.95) $ $ (2 (96) .93) Total Category: 802 - LEGAL: 16,821 $ $ 15,839 $ 16,230 $ 14,196 $ (1 13,000 $ (8.42) ,196) 19, $ 186 $ 112.07 15,910 Category: 803 - UTILITIES
401-00-80302-000000 UTILITIES - COMCAST 335 $ $ 382 1,374 $ 1,893 $ 1,600 $ $ ( (293) 1,440 15.48) $ $ ( (453) 23.93) 401-00-80303-000000 UTILITIES - PG&E 83,279 $ $ 60,365 79,599 $ $ 89,160 $ (7 81,180 $ (8.95) ,980) 117, $ 28,120 280 $ 31.54 401-00-80305-000000 UTILITIES - SONOMA EVERGREEN 6,783 $ $ 6,335 6,442 $ 7,290 $ 6,000 $ (1 $ ( ,290) 7,100 17.70) $ $ (2 (190) .61) 401-00-80306-000000 UTILITIES-PHONE 7,593 $ $ 7,718 8,437 $ 5,720 $ 7,100 $ 1,380 $ 7,820 24.13 $ 2,100 $ 36.71 Total Category: 803 - UTILITIES: 97,990 $ $ 74,801 $ 95,853 $ 104,063 $ (8 95,880 $ (7.86) ,183) 133, $ 640 $ 28.42 29,577 Category: 804 - OTHER INSURANCE
401-00-80620-000000 INSURANCE-OTHER - $ $ - 17 $ - $ 460 $ 460 $ - - $ - $ - 401-00-80620-1ALLOC ALLOCATED-OTHER INSURANCE 52,623 $ $ 56,468 60,775 $ $ 87,660 $ (5 82,000 $ (6.46) ,660) 99,830 $ $ 13.88 12,170 Total Category: 804 - OTHER INSURANCE: 52,623 $ $ 56,468 $ 60,792 $ 87,660 $ (5 82,460 $ (5.93) ,200) 99, $ 830 $ 13.88 12,170 Category: 805 - REPAIR & MAINTENANCE
401-00-80570-000000 R&M-GENERAL 15,983 $ $ 36,643 33,357 $ $ 26,000 $ 50,000 $ 92.31 24,000 26,000 $ - $ - 401-00-80572-000000 R&M-VEHICLE 61,040 $ $ 6,463 4,311 $ - $ 9,500 $ 9,500 $ - - $ - $ - 401-00-80572-1ALLOC ALLOCATED - R&M-VEHICLE - $ $ - - $ $ - 52,500 $ ( $ ( 52,500) 52,500 100.00) $ - $ - Total Category: 805 - REPAIR & MAINTENANCE: 77,023 $ $ 43,106 $ 37,668 $ 78,500 $ ( 59,500 $ (41.72) 32,750) 78, $ - 500 $ - Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 401 - WATER OPERATING
Category: 806 - OTHER EXPENSES
401-00-80605-000000 ADS.& PUBS - $ $ 953 2,341 $ 300 $ - $ $ ( (300) 300 100.00) $ - $ - 401-00-80607-000000 BAD DEBT WRITE OFF 96,262 $ $ (68,343) $ - 2,534 $ - $ - $ - - $ - $ -401-00-80609-000000 BANK & MERCHANT FEES 18 $ $ - 34,212 $ $ 45,000 $ 7,000 52,000 $ 45,000 15.56 $ - $ - 401-00-80609-1ALLOC ALLOCATED-BANK & MERCHANT FEES 17,495 $ $ 17,868 871 $ 1,768 $ 1,500 $ $ ( (268) 1,171 15.16) $ $ ( (597) 33.77)401-00-80611-000000 DUES & SUBSCRIPTIONS 21,356 $ $ 14,365 12,818 $ $ 22,260 $ 6,440 28,700 $ 22,260 28.93 $ - $ -401-00-80611-1ALLOC ALLOCATED-DUES & SUBSCRIPTIONS - $ $ - 886 $ 1,414 $ 1,600 $ 186 $ 2,491 13.15 $ 1,077 $ 76.17 401-00-80616-000000 EQUIPMENT RENTAL 530 $ $ 1,818 2,879 $ 3,460 $ 1,900 $ (1 $ ( ,560) 3,460 45.09) $ - $ - 401-00-80616-1ALLOC ALLOCATED-EQUIPMENT RENTAL 26 $ $ - 511 $ 822 $ 750 $ $ (8 (72) 1,266 .76) $ 444 $ 54.01 401-00-80626-000000 LICENSING-SOFTWARE - $ $ - - $ 5,000 $ - $ (5 $ ( ,000) 5,000 100.00) $ - $ - 401-00-80628-000000 MEETING & TRAINING 294 $ $ 352 548 $ 500 $ 2,600 $ 2,100 $ 500 420.00 $ - $ - 401-00-80629-000000 RECRUITING 345 $ $ 323 16 $ 400 $ 550 $ 150 $ 400 37.50 $ - $ -401-00-80630-000000 POSTAGE 530 $ $ 1,462 1,488 $ 1,500 $ 1,500 $ - $ - 710 $ $ ( (790) 52.67) 401-00-80631-000000 PRNTG-PSTG-UTILITY BILLING 8,870 $ $ 9,586 2,057 $ 9,000 $ 170 $ (8 $ ( ,830) 9,000 98.11) $ - $ - 401-00-80632-000000 PRINTING/COPIES 22 $ $ 645 148 $ 500 $ 6,410 $ 5,910 $ 1, 500 182.00 $ - $ - 401-00-80632-1ALLOC ALLOCATED-PRINTING/COPIES 197 $ $ 193 2,800 $ 1,560 $ 1,970 $ 410 $ 3,180 26.28 $ 1,620 $ 103.85 401-00-80640-000000 REGULATORY FEES 13,003 $ $ 16,468 18,978 $ $ 13,500 $ 6,510 20,010 $ 22,000 48.22 $ 8,500 $ 62.96 401-00-80645-000000 SMALL TOOLS & EQUIP. 4,143 $ $ 2,261 35,394 $ $ 18,000 $ 44,100 $ 26,100 18,000 145.00 $ - $ -401-00-80652-000000 TRAVEL, MEALS, LODGING - $ $ 412 551 $ 500 $ 200 $ $ ( (300) 500 60.00) $ - $ - 401-00-80654-000000 VEHICLE FUEL EXPENSE 5,274 $ $ 6,898 9,691 $ 5,000 $ 5,600 $ 600 $ 5,000 12.00 $ - $ - Total Category: 806 - OTHER EXPENSES: 168,363 $ $ 5,263 $ 128,722 $ 130,484 $ 169,560 $ 29.95 39,076 140, $ 738 $ 1.34 10,254 Category: 807 - FISCAL FEES
401-00-80740-000000 ADMIN FEE-BACKFLOW (4,357) $ $ 42 - $ 30 $ 100 $ 70 $ 30 233.33 $ - $ - Total Category: 807 - FISCAL FEES: (4,357) $ 42 $ - $ 30 $ 100 $ 70 $ 30 233.33 $ - $ - Category: 808 - DEBT SERVICE
401-00-80822-000000 INTEREST EXPENSE - $ $ - 24,405 $ - $ $ 24,405 $ - 24,405 - $ - $ - 401-00-80822-999999 INVESTMENT EXPENSE - FMV - $ $ 14,430 (7,042) $ - $ - $ - $ - - $ - $ -401-00-80826-000000 INT. EXP-INTRFND LN 11,309 $ $ 9,147 2,161 $ 9,503 $ 9,500 $ (3) $ (0 9,503 .03) $ - $ - 401-00-80827-000000 PRINCIPAL-INTRFND LN - $ $ - - $ $ 94,966 $ ( 94,966 $ ( 94,966) 94,966 100.00) $ - $ - Total Category: 808 - DEBT SERVICE: 11,309 $ $ 23,577 $ 19,524 $ 104,469 $ ( 128,871 $ (67.55) 70,564) 104, $ - 469 $ - Category: 809 - CAPITAL OUTLAY
401-00-80905-1ALLOC ALLOCATED-FIXED ASSET-VEHICLE - $ $ - - $ - $ - $ - $ - 72,500 $ $ 72,500 100.00 Total Category: 809 - CAPITAL OUTLAY: - $ - $ - $ - $ - $ - $ - 72, $ 500 $ 100.00 118,695 Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 401 - WATER OPERATING
Category: 820 - ENTERPRISE
401-00-82010-000000 AQUEDUCT WATER USAGE 602,082 $ $ 453,872 511 $ ,724 $ 531,300 $ 36,500 567,800 $ 6.87 645, $ 660 $ 21.52 114,360 401-00-82020-000000 BACKFLOW 12,406 $ $ 16,580 8,006 $ 5,000 $ $ 5,600 10,600 $ 5,000 112.00 $ - $ - 401-00-82030-000000 GSA - PUMP WELL USE FEE - $ $ 5,252 12,641 $ $ 15,000 $ 7,200 22,200 $ 15,000 48.00 $ - $ - 401-00-82050-000000 CNSRVTN-EDUCATION PRGRM 25,209 $ $ 30,488 - $ - $ - $ - $ - - $ - $ - 401-00-82051-000000 CNSRVTN-CSH 4 GRASS 1,000 $ $ 5,768 4,532 $ 4,800 $ 2,580 $ (2 $ ( ,220) 4,800 46.25) $ - $ - 401-00-82053-000000 CNSRVTN-TOILET RPLCMNT - $ $ 100 - $ 1,000 $ 344 $ $ ( (656) 1,000 65.60) $ - $ - 401-00-82054-000000 CNSRVTN-WASHER 75 $ $ 75 - $ 1,000 $ - $ (1 $ ( ,000) 1,000 100.00) $ - $ - 401-00-82055-000000 CNSRVTN-WATER AUDITS 1,059 $ $ 4,674 2,008 $ 6,000 $ 2,000 $ (4 $ ( ,000) 6,000 66.67) $ - $ - 401-00-82058-03PWGL CNSRVTN-WATER SMART 7,770 $ $ 15,539 15,539 $ $ 16,000 $ (1 15,000 $ (6.25) ,000) 16,000 $ - $ - Total Category: 820 - ENTERPRISE: 649,600 $ $ 532,348 $ 554,449 $ 580,100 $ 620,524 $ 6.97 40,424 694, $ 460 $ 19.71 114,360 Total Expense: $ 1, 2,006,520 $ 1, 761,769 $ 2, 990,770 $ 2, 156,666 $ ( 104,062 $ (2.44) 52,604) 2, $ 371,041 $ 9.94 214,375 Total Fund: 401 - WATER OPERATING: 130,608 $ $ 233,270 $ 116,058 $ 132,134 $ 444,399 $ 236.32 312,265 (141) $ ( $ (100.11) 132,275) Ending Fund Balance: $ 1, 1,442,037 $ 1, 675,307 $ 791,365 $ 2, 848,401 $ 2, 235,764 $ 235,623 Required Reserve: $ 598,563 $ 521,458 $ 591,374 $ 615,659 $ 592,557 $ 658,222 Reserve In Excess $ 1, 843,474 $ 1, 153,849 $ 199,991 $ 1, 232,742 $ 1, 643,207 $ 577,401 Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(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 5,000 700.00 $ - $ - Total Category: 650 - INVESTMENT EARNINGS: 6,085 $ $ 2,440 $ 22,202 $ 5,000 $ 40,000 $ 700.00 35,000 5,000 $ - $ - Category: 680 - SPECIAL REVENUES
402-00-68040-000000 WTR-CONNECTION FEES 71,059 $ $ 327,427 - $ - $ 9,300 $ 9,300 $ - - $ - $ - 402-00-68120-000000 WTR CPTL-REV.OTHR-METER 15,588 $ $ 5,164 20,014 $ 1,700 $ 1,000 $ $ ( (700) 1,700 41.18) $ - $ - 402-00-68126-000000 WTR CPTL-REV.OTHR - $ $ 378 - $ - $ - $ - $ - - $ - $ - Total Category: 680 - SPECIAL REVENUES: 86,647 $ $ 332,969 $ 20,014 $ 1,700 $ 10,300 $ 505.88 8,600 1,700 $ - $ - Total Revenue: $ 92,732 $ 335,409 $ 42,216 $ 6,700 $ 50,300 $ 650.75 43,600 6,700 $ - $ - Expense
Category: 808 - DEBT SERVICE
402-00-80822-999999 INVESTMENT EXPENSE - FMV - $ $ 12,183 (8,168) $ - $ - $ - $ - - $ - $ - Total Category: 808 - DEBT SERVICE: - $ $ (8 12,183 $ - ,168) $ - $ - $ - - $ - $ - Category: 911 - CAPITAL PROJECT
402-00-92200-22PWGL WTR- Well 4 (W. Cotati/116) - $ $ - - $ - $ - $ - $ - - $ - $ - 402-00-92200-53PWGL CIP-SCADA SYSTEM 13,439 $ $ - - $ $ 75,000 115,000 $ ( $ ( 65,000) 81,643 56.52) $ ( $ ( 33,357) 29.01)402-00-92200-63PWGL WTR-CIP-WELL 1A IMPRVMNTS - $ $ - - $ $ - 42,500 $ ( $ ( 42,500) 68,000 100.00) $ $ 60.00 25,500 402-00-92200-HYDATM Hydrant Water ATM - $ $ - - $ $ 75,000 $ ( 41,000 $ ( 75,000) - 100.00) $ ( $ ( 75,000) 100.00) 402-00-92200-PORTAL Portal, Mercantile & Aaron Main Replacement - $ $ - 90,382 $ - $ - $ - $ - - $ - $ - 402-00-92200-PORTAL West Sierra Tank Recoating - $ $ - - $ - $ - $ - $ - 838, $ 200 $ 100.00 838,200 Total Category: 911 - CAPITAL PROJECT: 13,439 $ - $ $ 90,382 $ 232,500 $ ( 116,000 $ (78.49) 182,500) 987, $ ( 843 $ (32.26) 75,000) Total Expense: $ 13,439 $ 12,183 $ 82,213 $ 232,500 $ 116,000 $ 50.54 117,500 987, $ ( 843 $ (32.26) 75,000) Total Fund: 402 - WATER CAPITAL: 79,293 $ $ ( 323,225 $ ( 39,998) $ ( 225,800) $ ( 65,700) $ 32.73 73,900) ( $ 981,143) $ (33.22) 75,000Ending Fund Balance: $ 1, 815,834 $ 1, 139,059 $ 099,062 $ 1, 848,401 $ 033,362 $ 0% 184,961 $ ( 52,219 $ 796,182) Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 404 - SEWER OPERATING
Revenue
Category: 620 - CHARGES FOR SVS
404-00-62040-000000 CONSERVATION FEE 73,500 $ $ 17,750 - $ - $ 3,010 $ 3,010 $ - - $ - $ - Total Category: 620 - CHARGES FOR SVS: 73,500 $ $ - 17,750 $ - $ $ 3,010 $ - 3,010 - $ - $ - Category: 650 - INVESTMENT EARNINGS
404-00-65010-000000 INVESTMENT EARNINGS 25,059 $ $ 6,736 62,482 $ 5,000 $ $ 97,000 120,000 $ 1, 60,000 940.00 $ $ 1, 55,000 100.00 404-00-65100-000000 OTHER INTEREST - $ $ 7,247 1,092 $ - $ - $ - $ - - $ - $ -Total Category: 650 - INVESTMENT EARNINGS: 25,059 $ $ 13,983 $ 63,574 $ 5,000 $ 120,000 $ 1, 97,000 940.00% 60,000 $ - $ - Category: 680 - SPECIAL REVENUES
404-00-68010-000000 SWR-USAGE 1,284,295 $ $ 1,376,311 1,335,52 $ 1, 5 $ 1, 426,760 $ 510,000 $ 5.83 83,240 1, $ 555,300 $ 9.01 128,540 404-00-68020-000000 SWR-BASE 1,284,789 $ $ 1,402,468 1,538,42 $ 1, 1 $ 1, 677,510 $ 2,490 680,000 $ 0.15 1, $ 830,000 $ 9.09 152,490404-00-68158-000000 SWR-REIMB - $ $ 20,013 - $ - $ - $ - $ - - $ - $ -404-00-68160-000000 SWR-REIMB SWR SPCL ASSMNT - $ $ 565 611 $ - $ - $ - $ - - $ - $ -Total Category: 680 - SPECIAL REVENUES: 2,569,085 $ 2, $ 2, 799,357 $ 3, 874,557 $ 3, 104,270 $ 190,000 $ 2.76 85,730 3, $ 385,300 $ 9.05 281,030 Total Revenue: $ 2, 2,667,644 $ 2, 831,090 $ 3, 938,131 $ 3, 109,270 $ 295,010 $ 5.97 185,740 3, $ 445,300 $ 10.81 336,030 Expense
Category: 700 - WAGES & SALARIES
404-00-70000-000000 EARNING-SALARIES 360,186 $ $ 357,345 345 $ ,112 $ 474,860 $ ( 365,120 $ (23.11) 109,740) 398, $ ( 960 $ ( 75,900) 15.98) 404-00-70000-STNDBY EARNING-STANDBY PAY - $ $ 3,830 5,285 $ 4,940 $ 4,930 $ $ (0 (10) 4,560 .20) $ $ (7 (380) .69)404-00-70006-000000 OVERTIME 688 $ $ 830 908 $ 880 $ 665 $ $ ( (215) 560 24.43) $ $ ( (320) 36.36) Total Category: 700 - WAGES & SALARIES: 360,873 $ $ 362,005 $ 351,305 $ 480,680 $ ( 370,715 $ (22.88) 109,965) 404, $ ( 080 $ (15.94) 76,600) Category: 701 - INCENTIVES
404-00-70100-000000 LONGEVITY 10,430 $ $ 12,842 16,674 $ $ 17,290 $ 16,595 $ (3 (625) 17,730 .61) $ 440 $ 2.54 Total Category: 701 - INCENTIVES: 10,430 $ $ 12,842 $ 16,674 $ 17,290 $ 16,595 $ (3.61) (625) 17, $ 440 730 $ 2.54 Category: 702 - FRINGE BENEFITS
404-00-70200-000000 AUTO ALLOWANCE 2,096 $ $ 2,046 2,046 $ 2,040 $ 1,965 $ $ (3 (75) 2,040 .68) $ - $ - 404-00-70220-000000 HEALTH IN-LIEU 463 $ $ 339 451 $ 450 $ 425 $ $ (5 (25) 450 .56) $ - $ - 404-00-70230-000000 UNIFORM ALLOWANCE 618 $ $ - 50 $ - $ 300 $ 300 $ - 100.00 $ - $ - 404-00-70231-000000 UNIFORM MAINTENANCE 266 $ $ 174 174 $ 280 $ 30 $ $ ( (250) 170 89.29) $ $ ( (110) 39.29) 404-00-70232-000000 UNIFORM SAFETY SHOES 177 $ $ 318 391 $ 580 $ 400 $ $ ( (180) 510 31.03) $ $ ( (70) 12.07)Total Category: 702 - FRINGE BENEFITS: 3,620 $ $ 2,876 $ 3,111 $ 3,350 $ 3,120 $ (6.87) (230) 3,170 $ $ (5.37) (180) Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 404 - SEWER OPERATING
Category: 703 - LEAVE
404-00-70310-000000 LEAVE-HOLIDAY/FLOAT 23,376 $ $ 25,148 25,465 $ - $ $ 27,080 $ 27,080 26,920 100.00 $ $ - 26,920 404-00-70320-000000 LEAVE-SICK PAY 6,945 $ $ 6,792 12,453 $ - $ 9,300 $ 9,300 $ 10,405 100.00 $ $ - 10,405404-00-70320-COVD19 LEAVE-COVID19 MANDATED PAY 3,187 $ $ 3,038 2,642 $ - $ - $ - $ - - $ - $ -404-00-70330-000000 LEAVE-VACATION/LEAVE PAY 11,158 $ $ 17,105 14,093 $ - $ $ 13,810 $ 13,810 16,000 100.00 $ $ - 16,000404-00-70340-000000 LEAVE-COMP TIME TAKEN 194 $ $ 840 801 $ - $ 350 $ 350 $ - 100.00 $ - $ -404-00-70350-000000 LEAVE-BEREAVEMENT 358 $ $ 596 744 $ - $ 385 $ 385 $ - 100.00 $ - $ -404-00-70360-000000 WORKERS COMP-LIGHT DUTY - $ $ - - $ - $ - $ - $ - 1,060 $ 1,060 $ - 404-00-70362-000000 WORKERS COMP - $ $ - - $ - $ - $ - $ - - $ - $ - 404-00-70380-000000 LEAVE-SHORT TERM DISABILITY - $ $ 190 - $ - $ 555 $ 555 $ - 100.00 $ - $ - 404-00-70390-000000 LEAVE-ADMINISTRATIVE 2,866 $ $ 5,186 6,017 $ - $ 6,680 $ 6,680 $ 5,355 100.00 $ 5,355 $ - Total Category: 703 - LEAVE: 48,083 $ $ 58,895 $ - 62,214 $ $ 58,160 $ 58,160 100.00 $ 59,740 $ - 59,740 Category: 704 - DEDUCTIONS
404-00-70440-000000 DEFERRED COMP 3,417 $ $ 7,029 6,629 $ 8,190 $ 6,540 $ (1 $ ( ,650) 8,510 20.15) $ 320 $ 3.91 404-00-70450-000000 PERS RETIREMENT 117,408 $ $ 162,904 167 $ 44,420 ,686 $ $ (6 38,415 $ ( ,005) 44,510 13.52) $ 90 $ 0.20 404-00-70450-UNFUND PERS UNFUNDED LIABILITY 82,800 $ $ 90,928 34,173 $ $ 26,810 $ 50,005 $ 86.52 23,195 53,740 $ $ 26,930 100.45 404-00-70451-000000 PERS SURVIVOR BNFTS 269 $ $ 243 118 $ 260 $ - $ $ ( (260) 260 100.00) $ - $ - Total Category: 704 - DEDUCTIONS: 203,894 $ $ 261,103 $ 208,606 $ 79,680 $ 94,960 $ 19.18 15,280 107, $ 020 $ 34.31 27,340 Category: 705 - BENEFIT INSURANCE
404-00-70510-000000 INS-LIFE & DISB 4,048 $ $ 3,730 2,827 $ 1,520 $ 2,785 $ 1,265 $ 1,520 83.22 $ - $ - 404-00-70520-000000 INS-HEALTH 99,729 $ $ 99,329 92,940 $ $ 92,355 106,310 $ ( $ ( 13,955) 100, 13.13) $ (5 760 $ (5.22) ,550) Total Category: 705 - BENEFIT INSURANCE: 103,777 $ $ 103,058 $ 95,767 $ 107,830 $ ( 95,140 $ (12.70) 12,690) 102, $ (5 280 $ (5.15) ,550) Category: 706 - TAX
404-00-70610-000000 TAX-MEDICARE 6,650 $ $ 6,771 6,801 $ 7,540 $ 6,845 $ $ (9 (695) 7,270 .22) $ $ (3 (270) .58) Total Category: 706 - TAX: $ 6,650 $ 6,771 $ 6,801 $ 7,540 $ 6,845 $ (9.22) (695) 7,270 $ $ (3.58) (270) Category: 707 - PAYOUTS
404-00-70710-000000 PAYOUT-COMP TIME ACCRUED 324 $ $ 5 13 $ - $ 20 $ 20 $ - - $ - $ - 404-00-70720-000000 PAYOUT-VAC/LEAVE 37,530 $ $ 31,476 35,257 $ $ 26,150 $ (6 19,530 $ ( ,620) 19,820 25.32) $ (6 $ ( ,330) 24.21) 404-00-70740-000000 PAYOUT-BONUS - $ $ 300 - $ - $ 275 $ 275 $ - - $ - $ - Total Category: 707 - PAYOUTS: 37,853 $ $ 31,781 $ 35,270 $ 26,150 $ (6 19,825 $ (24.19) ,325) 19, $ (6 820 $ (24.21) ,330) Category: 799 - COMPENSATED ABSENCES
404-00-79999-999999 CONTRA-COMP ABSENCES (22,808) $ $ (13,896) (1 $ - 3,198) $ ( $ - 19,825) $ - - $ - $ - Total Category: 799 - COMPENSATED ABSENCES: (22,808) $ ( $ ( 13,896) $ - 13,198) $ ( $ - 19,825) $ - - $ - $ - Category: 800 - MATERIAL & SUPPLY
404-00-80000-000000 MATERIALS & SUPPLIES 11,700 $ $ 6,914 4,940 $ 7,000 $ 3,800 $ (3 $ ( ,200) 7,000 45.71) $ - $ - 404-00-80000-1ALLOC ALLOCATED-MATERIALS & SUPPLIES - $ $ 582 298 $ 612 $ 350 $ $ ( (262) 315 42.81) $ $ ( (297) 48.53) Total Category: 800 - MATERIAL & SUPPLY: 11,700 $ $ 7,496 $ 5,238 $ 7,612 $ (3 4,150 $ (45.48) ,462) 7,315 $ $ (3.90) (297) Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 404 - SEWER OPERATING
Category: 801 - CONTRACT SERVICES
404-00-80185-000000 CNTRCT SVCS-PROFESSIONAL SVCS 781 $ $ 25,320 4,847 $ 2,000 $ 5,000 $ 3,000 $ 2,000 150.00 $ - $ - 404-00-80185-1ALLOC ALLOCATED-PROFESSIONAL SVCS 12,578 $ $ 6,528 9,193 $ $ 7,500 19,420 $ ( $ ( 11,920) 12,804 61.38) $ (6 $ ( ,616) 34.07) 404-00-80186-000000 CNTRCT SVCS-TECH & DATA MGMT 15,522 $ $ 11,735 19,353 $ $ 33,731 $ ( 20,885 $ ( 12,846) 19,387 38.08) $ ( $ ( 14,344) 42.52) 404-00-80186-1ALLOC ALLOCATED-TECH & DATA MGMT 32,233 $ $ 30,210 35,278 $ $ 35,840 $ (6 28,850 $ ( ,990) 42,944 19.50) $ 7,104 $ 19.82 404-00-80187-000000 CNTRCT SVCS-SPECIAL PROJECT - $ $ - - $ 7,500 $ - $ (7 $ ( ,500) 7,500 100.00) $ - $ - 404-00-80188-000000 CNTRCT SVCS-GENERAL 1,819 $ $ 1,467 1,759 $ $ 5,750 10,000 $ (4 $ ( ,250) 10,000 42.50) $ - $ - 404-00-80188-17RATE SEWER 2017 RATE STUDY - $ $ 663 - $ - $ - $ - $ - - $ - $ - 404-00-80188-1ALLOC ALLOCATED-GENERAL 9,630 $ $ 11,014 10,638 $ $ 16,549 $ (4 11,760 $ ( ,789) 18,330 28.94) $ 1,781 $ 10.76 Total Category: 801 - CONTRACT SERVICES: 72,563 $ $ 86,937 $ 81,068 $ 125,040 $ ( 79,745 $ (36.22) 45,295) 112, $ ( 965 $ (9.66) 12,075) Category: 802 - LEGAL
404-00-80285-000000 SVCS-LEGAL - $ $ 319 303 $ - $ 150 $ 150 $ - - $ - $ - 404-00-80285-1ALLOC ALLOCATED-LEGAL RETAINER 7,064 $ $ 8,228 9,071 $ 9,690 $ 8,300 $ (1 $ ( ,390) 10,605 14.34) $ 1,534 $ 15.83 404-00-80285-2ALLOC ALLOCATED-LEGAL NON-RETAINER 1,570 $ $ 1,023 - $ 1,020 $ 200 $ $ ( (820) 5,250 80.39) $ 5,250 $ 514.71 404-00-80286-1ALLOC SVCS-LEGAL-SPCL-ALLOCATED 501 $ $ 1,257 2,367 $ 3,213 $ 390 $ (2 $ ( ,823) 3,150 87.86) $ 783 $ 24.36 Total Category: 802 - LEGAL: 9,134 $ $ 10,828 $ 11,741 $ 13,923 $ (4 9,040 $ (35.07) ,883) 29, $ 715 $ 54.34 7,566 Category: 803 - UTILITIES
404-00-80302-000000 UTILITIES - COMCAST 335 $ $ 382 1,357 $ 1,856 $ 1,540 $ $ ( (316) 1,420 17.03) $ $ ( (436) 23.49) 404-00-80303-000000 UTILITIES - PG&E 8,989 $ $ 8,800 12,720 $ $ 18,980 $ (7 11,250 $ ( ,730) 17,240 40.73) $ (1 $ (9.17) ,740) 404-00-80305-000000 UTILITIES - SONOMA EVERGREEN 596 $ $ 564 726 $ 930 $ 675 $ $ ( (255) 820 27.42) $ $ ( (110) 11.83) 404-00-80306-000000 UTILITIES-PHONE 5,487 $ $ 5,524 6,044 $ 5,610 $ 5,075 $ $ (9 (535) 5,370 .54) $ $ (4 (240) .28) Total Category: 803 - UTILITIES: 15,407 $ $ 15,271 $ 20,848 $ 27,376 $ (8 18,540 $ (32.28) ,836) 24, $ (2 850 $ (9.23) ,526) Category: 804 - OTHER INSURANCE
404-00-80620-000000 INSURANCE-OTHER - $ $ - 17 $ - $ 480 $ 480 $ - - $ - $ - 404-00-80620-1ALLOC ALLOCATED-OTHER INSURANCE 49,776 $ $ 52,454 59,558 $ $ 85,975 $ ( 73,000 $ ( 12,975) 98,888 15.09) $ $ 15.02 12,913Total Category: 804 - OTHER INSURANCE: 49,776 $ $ 52,454 $ 59,575 $ 85,975 $ ( 73,480 $ (14.53) 12,495) 98, $ 888 $ 15.02 12,913 Category: 805 - REPAIR & MAINTENANCE
404-00-80570-000000 R&M-GENERAL 18,817 $ $ 24,271 15,504 $ $ 2,740 10,000 $ (7 $ ( ,260) 10,000 72.60) $ - $ - 404-00-80572-000000 R&M-VEHICLE 29,335 $ $ 6,463 5,223 $ 5,300 $ 8,730 $ 3,430 $ 5,300 64.72 $ - $ - 404-00-80572-1ALLOC ALLOCATED - R&M-VEHICLE - $ $ - - $ $ - 30,000 $ ( $ ( 30,000) 30,000 100.00) $ - $ - Total Category: 805 - REPAIR & MAINTENANCE: 48,152 $ $ 30,733 $ 20,727 $ 45,300 $ ( 11,470 $ (74.68) 33,830) 45, $ - 300 $ - Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 404 - SEWER OPERATING
Category: 806 - OTHER EXPENSES
404-00-80605-000000 ADS.& PUBS 699 $ $ 143 256 $ 400 $ - $ $ ( (400) 400 100.00) $ - $ - 404-00-80607-000000 BAD DEBT WRITE OFF 31,466 $ $ (41,630) $ - - $ - $ - $ - - $ - $ - 404-00-80609-000000 BANK & MERCHANT FEES - $ $ - 34,212 $ $ 18,500 $ 49,800 $ 31,300 18,500 169.19 $ - $ - 404-00-80609-1ALLOC ALLOCATED-BANK & MERCHANT FEES 32,951 $ $ 33,009 854 $ 1,734 $ 1,475 $ $ ( (259) 1,160 14.94) $ $ ( (574) 33.10) 404-00-80611-000000 DUES & SUBSCRIPTIONS 13,893 $ $ 13,998 10,921 $ $ 12,913 $ 1,087 14,000 $ 8.42 12,913 $ - $ - 404-00-80611-1ALLOC ALLOCATED-DUES & SUBSCRIPTIONS - $ $ - 869 $ 1,387 $ 1,575 $ 188 $ 2,469 13.55 $ 1,082 $ 78.01 404-00-80616-000000 EQUIPMENT RENTAL - $ $ 10,597 11,731 $ $ 10,600 $ 1,005 11,605 $ 9.48 10,600 $ - $ - 404-00-80616-1ALLOC ALLOCATED-EQUIPMENT RENTAL 25 $ $ - 502 $ 806 $ 750 $ $ (6 (56) 1,253 .95) $ 447 $ 55.46 404-00-80626-000000 LICENSING-SOFTWARE - $ $ - - $ 5,600 $ - $ (5 $ ( ,600) 5,600 100.00) $ - $ - 404-00-80628-000000 MEETING & TRAINING 284 $ $ 327 252 $ 2,000 $ 2,560 $ 560 $ 2,000 28.00 $ - $ - 404-00-80629-000000 RECRUITING 279 $ $ 323 16 $ 200 $ 560 $ 360 $ 200 180.00 $ - $ - 404-00-80630-000000 POSTAGE - $ $ 505 1,210 $ 612 $ 500 $ $ ( (112) 500 18.30) $ $ ( (112) 18.30) 404-00-80631-000000 PRNTG-PSTG-UTILITY BILLING 8,870 $ $ 9,586 2,057 $ 8,400 $ 180 $ (8 $ ( ,220) 8,400 97.86) $ - $ - 404-00-80632-000000 PRINTING/COPIES 16 $ $ 645 148 $ 50 $ 6,410 $ 6,360 $ 12, 50 720.00 $ - $ - 404-00-80632-1ALLOC ALLOCATED-PRINTING/COPIES 187 $ $ 183 2,748 $ 1,530 $ 1,950 $ 420 $ 3,150 27.45 $ 1,620 $ 105.88 404-00-80640-000000 REGULATORY FEES 2,848 $ $ - - $ - $ 6,445 $ 6,445 $ - - $ - $ - 404-00-80645-000000 SMALL TOOLS & EQUIP. 2,209 $ $ 261 2,308 $ 3,500 $ 500 $ (3 $ ( ,000) 3,500 85.71) $ - $ - 404-00-80652-000000 TRAVEL, MEALS, LODGING - $ $ 412 551 $ 500 $ 220 $ $ ( (280) 500 56.00) $ - $ -404-00-80654-000000 VEHICLE FUEL EXPENSE 5,274 $ $ 6,898 9,691 $ 4,400 $ 5,660 $ 1,260 $ 4,400 28.64 $ - $ - Total Category: 806 - OTHER EXPENSES: 99,002 $ $ 35,257 $ 78,326 $ 73,132 $ 104,190 $ 42.47 31,058 75, $ 595 $ 3.37 2,463 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 - $ $ - 23,377 $ - $ $ 22,500 $ 22,500 - 100.00 $ - $ - 404-00-80822-999999 INVESTMENT EXPENSE - FMV - $ $ 26,536 (15,418) $ - $ ( $ ( 10,520) $ ( 10,520) - 100.00) $ - $ -404-00-80825-000000 INTEREST - INTERFUND LOAN 26,160 $ $ 25,517 24,316 $ $ 27,069 $ (2 24,500 $ (9.49) ,569) 27,069 $ - $ - 404-00-80835-000000 PRINCIPAL - INTERFUND LOAN - $ $ - - $ $ 40,429 $ - 40,429 $ - 40,429 $ - $ - Total Category: 808 - DEBT SERVICE: 26,160 $ $ 52,053 $ 32,276 $ 67,498 $ 76,909 $ 13.94 9,411 67, $ - 498 $ - Category: 809 - CAPITAL OUTLAY
404-00-81000-000000 OPER TRANS OUT-SWR - $ $ - - $ - $ $ 280,000 $ 100.00 280,000 80,000 $ $ 80,000 100.00 404-00-80905-1ALLOC ALLOCATED-FIXED ASSET-VEHICLE - $ $ - - $ - $ - $ - $ - 34,500 $ $ 34,500 100.00Total Category: 809 - CAPITAL OUTLAY: - $ - $ - $ - $ $ 280,000 $ 100.00 280,000 114, $ 500 $ 100.00 118,695 Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 404 - SEWER OPERATING
Category: 820 - ENTERPRISE
404-00-80834-SUBREG PRINCIPAL - DEBT SERVICE 863,922 $ $ 894,936 888 $ ,408 $ 817,311 $ 9 817,320 $ 0.00 776, $ ( 500 $ (4.99) 40,811) 404-00-82040-000000 WASTEWATER TREATMENT 1,142,028 $ $ 1,250,570 1,483,90 $ 1, 8 $ 1, 531,641 $ 3 531,644 $ 0.00 1, $ 730,400 $ 12.98 198,759 Total Category: 820 - ENTERPRISE: 2,005,950 $ 2, $ 2, 145,506 $ 2, 372,316 $ 2, 348,952 $ 12 348,964 $ 0.00 2, $ 506,900 $ 6.72 157,948 Total Expense: $ 3, 3,090,363 $ 3, 262,577 $ 3, 448,666 $ 3, 517,328 $ 652,023 $ 1.79 62,931 3, $ 804,636 $ 3.80 133,555 Total Fund: 404 - SEWER OPERATING: (422,719) $ ( $ ( 431,486) $ ( 510,535) $ ( 408,058) $ 357,013) $ (30.10) 122,809 ( $ ( 359,336) $ 32.73 133,555) Ending Fund Balance: $ 2, 2,711,793 $ 1, 280,307 $ 1, 769,771 $ 1, 121,701 $ 412,758 $ 1, 291,057 $ 053,422 Required Reserve: $ 660,084 $ 694,676 $ 758,395 $ 789,756 $ ( 743,338 $ 67,944) $ 853,841 Reserve In Excess $ 1, 2,051,709 $ 1, 585,630 $ 011,376 $ 331,945 $ 669,420 $ 359,001 $ 199,581 Budget Comparison Report
Enterprise Funds Account Summary
Parent Budget
Comparison 1
Budget
Comparison 1
to Parent
Budget %
Comparison 2
Budget
Comparison 2
to Parent
Budget %
Account Number
2020-2021Total Activity
2021-2022Total Activity
2022-2023Total Activity
2023-2024Adopted
2023-2024Est. Actuals
2024-2025Proposed
Increase /
(Decrease)
Increase /
(Decrease)
Fund: 405 - SEWER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
405-00-65010-000000 INVESTMENT EARNINGS 1,431 $ $ 1,318 10,005 $ - $ $ 12,000 $ 12,000 8,000 100.00 $ 8,000 $ 100.00 405-00-65100-000000 INT. REV-INTRFND LOAN 11,309 $ $ 9,147 552,220 $ $ - 104,469 $ ( $ ( 104,469) - 100.00) $ - $ - Total Category: 650 - INVESTMENT EARNINGS: 12,740 $ $ 10,464 $ 562,225 $ 104,469 $ ( 12,000 $ (88.51) 92,469) 8,000 $ $ 100.00 8,000 Category: 680 - SPECIAL REVENUES
405-00-67000-000000 OPER TRANS IN-SWR CAP - $ $ - - $ - $ $ 280,000 $ 100.00 280,000 80,000 $ $ 80,000 100.00 405-00-68030-000000 SWR-COLL. SYSTM CHRGS 36,567 $ $ 36,567 36,567 $ $ - 15,100 $ ( $ ( 15,100) 15,100 100.00) $ - $ - 405-00-68040-000000 SWR-CONNECTION FEES 143,256 $ $ 252,455 - $ - $ - $ - $ - - $ - $ -405-00-68162-000000 SWR CPTL-REIMB - $ $ - - $ 3,000 $ - $ (3 $ ( ,000) - 100.00) $ - $ - Total Category: 680 - SPECIAL REVENUES: 179,823 $ $ 289,022 $ 36,567 $ 18,100 $ 280,000 $ 1,446.96 261,900 95,100 $ - $ - Total Revenue: $ 192,562 $ 299,486 $ 598,792 $ 122,569 $ ( 292,000 $ (20.39) 24,994) 103, $ ( 100 $ (15.88) 19,469) Expense
Category: 808 - DEBT SERVICE
405-00-80822-999999 INVESTMENT EXPENSE - FMV - $ $ 6,589 (5,651) $ - $ (5 $ (5 ,700) $ - ,700) - $ - $ - Total Category: 808 - DEBT SERVICE: - $ $ (5 6,589 $ - ,651) $ (5 $ (5 ,700) $ - ,700) - $ - $ - Category: 911 - CAPITAL PROJECT
405-00-80900-000000 FIXED ASSET-EQUIP. 8,915 $ $ - - $ - $ - $ - $ - 50,000 $ $ 50,000 100.00 405-00-92300-53PWGL SWR-SCADA PHASE 2 - $ $ - - $ $ 75,000 115,000 $ ( $ ( 40,000) 81,650 34.78) $ ( $ ( 33,350) 29.00) 405-00-92300-68PWGL WILLIAM/OLOF SEWER REPLACEMENT 609,702 $ $ - - $ - $ - $ - $ - - $ - $ - 405-00-92300-CYPRSS SWR-CYPRESS LINE REPLACEMENT - $ $ - - $ $ 580,000 $ ( 500,000 $ ( 80,000) - 13.79) $ ( $ ( 580,000) 100.00) 405-00-92300-MNHOLE MANHOLE LATERAL REPAIR 83,615 $ $ 109,597 4 $ - 6,075 $ - $ - $ - - $ - $ - 405-00-92300-WSIERA SWR-W. Sierra Ave Sewer Replacement - $ $ - 897,882 $ - $ $ 16,040 $ 16,040 - 100.00 $ - $ - Total Category: 911 - CAPITAL PROJECT: 702,232 $ $ 109,597 $ 943,957 $ 695,000 $ ( 591,040 $ 43.58 103,960) 131, $ ( 650 $ (81.06) 563,350)Total Expense: $ 702,232 $ 116,185 $ 938,306 $ 695,000 $ ( 585,340 $ (15.78) 109,660) 131, $ ( 650 $ (81.06) 563,350) Total Fund: 405 - SEWER CAPITAL: (509,670) $ $ ( 183,301 $ ( 339,513) $ ( 572,431) $ 293,340) $ 56.28 279,091 ( $ 28,550) $ (95.01) 543,881 Ending Fund Balance: $ 482,162 $ 665,463 $ 325,950 $ 100,888 $ ( 32,610 $ 4,060 68,278) $ ( $ 96,828)