Cotati City Council
May 13, 2024

Budget Comparison Report
Internal Services Fund 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: 501 - VEHICLE MAINTENANCE AND REPLACEMENT
Revenue
Category: 609 - OTHER REVENUE
501-00-60910-GENFND VEHICLE USE FEE - GENERAL FUND 156,775 $ $ 57,555 - $ $ 225,000 $ 50,970 275,970 $ 22.65 225, $ - 000 $ - 501-00-60910-OTHFND VEHICLE USE FEE - OTHER FUND 5,000 $ $ - - $ 5,000 $ - $ (5 $ ( ,000) 5,000 100.00) $ - $ - 501-00-60910-SWRFND VEHICLE USE FEE - SEWER FUND 25,000 $ $ - - $ $ - 34,500 $ ( $ ( 34,500) 34,500 100.00) $ - $ - 501-00-60910-WTRFND VEHICLE USE FEE - WATER FUND 57,500 $ $ - - $ $ - 72,500 $ ( $ ( 72,500) 72,500 100.00) $ - $ -501-00-60910-GENFND R&M - GENERAL FUND - $ $ - - $ - $ - $ - $ - 127, $ 200 $ 100.00 127,200 501-00-60910-OTHFND R&M - OTHER FUND - $ $ - - $ - $ - $ - $ - 5,000 $ 5,000 $ 100.00 501-00-60910-SWRFND R&M - SEWER FUND - $ $ - - $ - $ - $ - $ - 5,300 $ 5,300 $ 100.00501-00-60910-WTRFND R&M - WATER FUND - $ $ - - $ - $ - $ - $ - 52,500 $ $ 52,500 100.00501-00-60920-000000 REV. OTHER 1,899 $ $ - - $ - $ - $ - $ - - $ - $ - Total Category: 609 - OTHER REVENUE: 246,174 $ $ - 57,555 $ $ 337,000 $ ( 275,970 $ (18.11) 61,030) 527, $ 000 $ 56.38 190,000 Category: 650 - INVESTMENT EARNINGS
501-00-65010-000000 INVESTMENT EARNINGS 1,688 $ $ 567 2,747 $ - $ 750 $ 750 $ 1,000 100.00 $ 1,000 $ 100.00 Total Category: 650 - INVESTMENT EARNINGS: 1,688 $ 567 $ $ - 2,747 $ 750 $ 750 $ 1,000 100.00 $ $ 100.00 1,000 Total Revenue: $ 247,862 $ 58,122 $ 2,747 $ 337,000 $ ( 276,720 $ (17.89) 60,280) 528, $ 000 $ 56.68 191,000 Expense
Category: 805 - REPAIR & MAINTENANCE
501-00-80572-000000 R&M-VEHICLE 2,775 $ $ 2,356 - $ $ - 35,000 $ ( $ ( 35,000) 190, 100.00) $ 000 $ 442.86 155,000 Total Category: 805 - REPAIR & MAINTENANCE: 2,775 $ $ - 2,356 $ $ - 35,000 $ ( $ (100.00) 35,000) 190, $ 000 $ 442.86 155,000 Category: 806 - OTHER EXPENSES
501-00-80660-000000 OTHER EXPENSES - $ $ - - $ - $ - $ - $ - - $ - $ - Total Category: 806 - OTHER EXPENSES: - $ - $ - $ - $ - $ - $ - - $ - $ - Category: 808 - DEBT SERVICE
501-00-80822-999999 INVESTMENT EXPENSE - FMV - $ $ 2,144 (1,717) $ - $ - $ - $ - - $ - $ - Total Category: 808 - DEBT SERVICE: - $ $ (1 2,144 $ - ,717) $ - $ - $ - - $ - $ - Category: 809 - CAPITAL OUTLAY
501-00-80900-000000 FIXED ASSET-EQUIP. - $ $ - 153,449 $ $ 302,000 $ ( 159,020 $ (47.34) 142,980) 463, $ 000 $ 53.31 161,000 501-00-80990-000000 DEPRECIATION 110,160 $ $ 124,983 114 $ - ,656 $ $ 150,000 $ - 150,000 - $ - $ - Total Category: 809 - CAPITAL OUTLAY: 110,160 $ $ 129,405 $ 268,105 $ 302,000 $ 309,020 $ 2.32 7,020 463, $ 000 $ 53.31 161,000 Total Expense: $ 112,936 $ 133,906 $ 266,388 $ 337,000 $ ( 309,020 $ (8.30) 27,980) 653, $ 000 $ 93.77 316,000 Total Fund: 501 - VEHICLE MAINTENANCE AND REPLACEMENT: 134,926 $ ( $ ( 75,784) $ - 263,641) $ ( $ ( 32,300) $ - 32,300) ( $ - 125,000) $ - Ending Fund Balance: $ 656,693 $ 580,909 $ 317,268 $ 585,909 $ ( 284,968 $ 0% 300,941) $ ( 159,968 $ -7270% 425,941) Increase /
(Decrease)
Increase /
(Decrease)
Budget Comparison Report
Internal Services Fund 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: 502 - COMPENSATED ABSENCES
Revenue
Category: 609 - OTHER REVENUE
502-00-60910-GENFND PAYOUT FEES - GENERAL FUND 95,026 $ $ 121,025 1 $ 80,000 39,074 $ $ 98,000 $ 22.50 18,000 80,000 $ - $ - 502-00-60910-OTHFND PAYOUT FEES - OTHER FUND 6,365 $ $ 7,707 9,647 $ 4,000 $ 1,700 $ (2 $ ( ,300) 4,000 57.50) $ - $ - 502-00-60910-SWRFND PAYOUT FEES - SEWER FUND 37,849 $ $ 31,647 32,901 $ $ 17,280 $ 2,570 19,850 $ 17,280 14.87 $ - $ - 502-00-60910-WTRFND PAYOUT FEES - WATER FUND 38,323 $ $ 32,215 32,901 $ $ 18,200 $ 1,650 19,850 $ 9.07 18,200 $ - $ - Total Category: 609 - OTHER REVENUE: 177,563 $ $ 192,594 $ 214,523 $ 119,480 $ 139,400 $ 16.67 19,920 119, $ - 480 $ - 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: $ 181,313 $ 193,790 $ 224,188 $ 119,480 $ 139,400 $ 16.67 19,920 119, $ - 480 $ - Expense
Category: 707 - PAYOUTS
502-00-70700-GENFND PAYOUT - GENERAL FUND 84,929 $ $ 98,311 88,204 $ $ 98,000 107,770 $ (9 $ (9.07) ,770) 107, $ - 770 $ -502-00-70700-OTHFND PAYOUT - OTHER FUND 7,322 $ $ 7,941 4,634 $ 2,800 $ 1,700 $ (1 $ ( ,100) 2,800 39.29) $ - $ - 502-00-70700-SWRFND PAYOUT - SEWER FUND 37,849 $ $ 31,647 32,901 $ $ 26,150 $ (6 19,850 $ ( ,300) 26,150 24.09) $ - $ - 502-00-70700-WTRFND PAYOUT - WATER FUND 38,323 $ $ 32,215 32,901 $ $ 26,990 $ (7 19,850 $ ( ,140) 26,990 26.45) $ - $ -Total Category: 707 - PAYOUTS: 168,423 $ $ 170,114 $ 158,640 $ 163,710 $ ( 139,400 $ (14.85) 24,310) 163, $ - 710 $ - Category: 808 - DEBT SERVICE
502-00-80822-999999 INVESTMENT EXPENSE - FMV - $ $ 4,982 (3,208) $ - $ - $ - $ - - $ - $ - Total Category: 808 - DEBT SERVICE: - $ $ (3 4,982 $ - ,208) $ - $ - $ - - $ - $ - Total Expense: $ 168,423 $ 175,096 $ 155,432 $ 163,710 $ ( 139,400 $ (14.85) 24,310) 163, $ - 710 $ - Total Fund: 502 - COMPENSATED ABSENCES: 12,891 $ $ 18,694 $ ( 68,756 $ - 44,230) $ $ (100.00) 44,230 ( $ - 44,230) $ - Ending Fund Balance: $ 98,850 $ 117,544 $ 186,301 $ 212,634 $ ( 186,301 $ 0% 26,333) $ ( 142,071 $ -3319% 70,563)