Cotati City Council
May 13, 2024

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)