Budget Comparison Report
cotati Account Summary of Revenues and Expenses
The City with a Heart
Comparison 2 Comparison 3
Comparison 1 Estimated Proposed Next Proposed Proposed Next Proposed Adopted Estimated to Adopted Year to Adopted i Year to Adopted Fund101 - GENERAL FUND Budget Budget Budget Budget Budget REVENUES Incr /(Decr) 2025-2026 PROP Incr /(Decr) 2026-2027 PROP Incr /(Decr) 601- PROPERTY TAX 58,383 3% 2,146,280 $ 22,284 2,207,731 $ 61,451 603- SALES TAX (50,000) -1% 5,867,000 (160,000) -3% 6,054,950 187,950 604- OTHER TAX 65,950 121,250 16% 911,000 37,250
606- LICENSE & FRANCHISE 151,200 25% 782,800 185,400 31% 809,800 27,000 607- RENTS 7,500 7% 14,745 133,845 5,100
608- REVENUE - OTHER AGENCIES 5,450 2% 231,541 12,671 238,864 7,323 59,085 250,310 54,560 256,040 5,730
620- CHARGES FOR SVS (14,092) -3% 385,060 (32,465) 380,939 (4,121) - 1% 650- INVESTMENT EARNINGS: 26,500 13% 157,000 (43,000) 132,200 (24,800) -16% 560- CONTRIBUTIONS 650 9,000 2,700 43% 9,600
670- TRANSFR IN & OTHR SOURCES * 166,000 46% 393,342 35,601 394,792 1,450 Total Operating Revenues $ 16,429,434 $ 13,238,554 $ 11,938,572 $ 11,011,082 476,626 4.3% 11,224,828 $ 1.9% 11,529,761 304,933 2.7%
EXPENSES
Department: 10 - CITY COUNCIL 168,637 5 141,150 $ 135,508 $ 183,606 179,067 (4,539) -2% $ 174,267 5 (9,339) - 5% 199,904 25,637 15% Department: 11 - CITY MANAGER 977,211 686,889 711,519 935,990 923,727 - 12,263 -1% 999,592 63,602 973,989 (25,603) -3% Department: 12 - ADMINISTRATIVE SERVICES 474,840 419,983 500,331 531,160 534,865 3,705 549,694| 18,534 579,531 29,837 Department: 17 - COMMUNITY DEVELOPMENT 1,143,115 834,343 910,831 901,168 953,539 52,371 910,823 9,655 * 902,224 (8,599) Department: 18-22 - PUB WORKS-COMBINED 1,553,030 1,308,183 1,425,707 1,738,486 1,786,526 48,040 1,934,294 195,808 11% 1,848,005 (86,289) Department: 23 - POLICE 7,554,550 4,072,347 4,676,214 5,152,304 4,689,255 -463,049 5,390,703 238,399 5,620,551 229,848 Department: 24 - RECREATION 600,112 413,784 445,055 502,432 514,661 12,229 9,893 546,893 34,568 Department: 25 - CODE COMPLANCE 64,157 112,144 41,000 41,200 61,000 20,000 49% 62,540 1,540 Total Operating Expenses $ 12,535,651 $ 7,959,313 $ 8,917,308 S 9,986,146 S 9,622,840 $ (363,306) -4% 5 10,532,698 $ 546,552 6% $ 10,733,637 $ 200,939 Ner Operating Revenues 3.893,782 S 5,279.241 5 3,021,263 5 1024,936 S 1,864,868 5 839,932 82% SI 692,129 5 (332,807) 32% 796,121 8 103,993 Note: Fiscal Your 202122 Indudes the asted Untuded Pension Lucily Paymart Alocation, Comparative Revenues and Expenses
$14
2021-2022 2022-2023 2023-2024 2024-2025 EST 2025-2026 PROP 2026-2027 PROP Total Activity Total Activity Total Activity
— Total Operating Revenues •Total Operating Expenses
Budget Comparison Report
contati Account Summary
A Community in Harmony Comparison 2 Comparison 3
Comparison 1 Estimated Proposed Next Proposed Proposed Next Proposed Adopted Estimated to Adopted Year to Adopted Year to Adopted Fund101 - GENERAL FUND Budget Actuals Budget Budget % Budget Budget Budget Budget 2021-2022 2022-2023 2023-2024
Category Total Activity Total activity Total Activity 2024-2025 2024-2025 EST Incr /(Decr) 2025-2026 PROP Incr /(Decr) 2026-2027 PROP Incr /(Decr) 601- PROPERTY TAX $ 1,873,508 $ 1,967,056 $ 2,070,441 $ 2,123,996 $ 2,182,379 58,383 3% $ 2,146,280 22,284 1% 2,207,731 61,451 3% 5,900,184 6,027,000 5,977,000 -50,000 - 1% 5,867,000 -160,000 -3% 6,054,950 187,950 3% 604- OTHER TAX 723,670 0/8.505 794,674 752,500 818,450 65,950 9% 873,750 121,250 16% 911,000 37,250 4% 606. LICENSE & FRANCHISE 771,771 597,400 748,600 151,200 25% 782,800 185,400 31% 809,800 27,000 3% 607- RENTS 80,114 102,863 136,948 114,000 121,500 7,500 7% 128,745 14,745 13% 133,845 5,100 6OR- REVENUE - OTHER AGENCIES 107,218 751.X47 300,965 5,450 2% 231,541 12,671 6% 238,864 7,323 609- OTHER REVENUE * 233,180 2,405,455 292,880 195,750 254,835 59,085 30% 250,310 54,560 28% 256,040 5,730 536,435 602,780 498,677 403,433 -14,092 -3% 385,060 -32,465 -8% 380,939 -4,121 650- INVESTMENT EARNINGS: 19,717 187,238 288,865 200,000 226,500 26,500 13% 157,000 -43,000 -22% 132,200 -24,800 660- CONTRIBUTIONS 1,732 7,886 8,734 6,300 6,950 650 10% 9,000 2,700 43% 9,600 600 7% 670- TRANSFR IN & OTHR SOURCES * 5,936,630 391,922 874,434 357,741 523,741 166,000 46% 393,342 35,601 10% 394,792 1,450 0% Grand Total $16,429,434 $ 13,238,554 $ 11,938,572 $ 11,011,082 $ 11.487,708 $ 476,626 4% S 11,224,828 $ 213,746 2% $ 11,529,761 $ 304,933 3% For Focal Your 2022 the Cry control to lie salace the la are a lot on i sector lay as the site proced are i lose e Res. These unce were tid in san escruw cour: and recrod for funding ko the rocksoner park and rice. loss construction.
2025/26 PROPOSED BUDGET 2026/27 PROPOSED BUDGET
604- OTHER
TAX 604- OTHER TAX
601. COnDEYTAy 29116 18
608-
OTHER
O TRANSKIN NUE - CAT TRANESRIM S UE -
KEVEN
OTHR SOURCES OTHR SCURCES,
OTHER
6203 247 5394,792
152913 S5300
TES.
620- CHARGES 650- 606- UICENSE & 60%
INVEST RENTS INVES
MENT.
62e are
5555. Uou
Comparative Revenues - Est. 2024/25 to Proposed Budget 2025/26 60- TRANSER N& OTHR SOURCES
650. INVESTMENT FARN NOS
609- OTHER REVENUE
604- OTHER TAX
GOL. PROPERTY TAY
Millions
Budget Comparison Report
cotati Revenue Account Detail
Where Good Times Happen
Comparison 1 Estimated Comparison 2 Proposed Comparison 3 Proposed 25-26 to Account Number Estimated Actuals to Adopted Budget Proposed Next Year to Adopted Budget Proposed Next Year Proposed 26-27 Fund: 101 - GENERAL FUND Budget Budget Budget
2024-2025 EST Iner / (Decr) 2025-2026 PROP Incr / (Decr) 2026-2027 PROP Incr / (Decr) Category: 601 - PROPERTY TAX
101-00-60100.000000 PROP. TAX-CURRENT 756,609 $ 756,609 $ 780,550 $ 23,941 806,300 S 25,750 101-00-60101-000000 PROP. TAX-CURR YR SUPPLEMENT 38,343 15,200 38,000 22,800 150% 35,000 19,800 130% 35,000 101-00-60105-000002 PROP. TAX-UNSECURED 24,447 52,500 28.053 115% 35,000 10,553 43% 35,000 101:00-60106-000202 PROP. TAX-PY SUPPLEMENTAL (46)
101-00-60108-000000 PROP. TAX-PY SEC/UNSEC 846 933 200 200 101-00-60110-000000 PROP. TAX-HOMEOWNER EXEMP 7,955 7,583 7,500 7,500 7,500 7,500 101-00-60112-000022 PROP. TAX-INCR RESID 442,250 442,250 364,000 (78,250) -18% 363,000 13000) 101-00-60116-000000 PROP. TAX-IN-LIEU OF VLF 885,490 924,000 38,510 960,731 101-00-60118-000000 PROP TAX - OTHER 100%
Total Category: 601 - PROPERTY TAX: 2,182,379 58,383 2,146,280 22,284 1% 2,207,731 61,451 Category: 603 - SALES TAX
101-00-60300-000022 2,892,000 $ (20,000) 2,803,200 (108,800) 2,888,150 84,950 101-00-60304.000000
101-00-60306-000000 3,085,000 (30,000) -1% 3,063,800 (51,200) 3,166,800 103,000 Total Category: 603 - SALES TAX: 5,977,000 -50,000 -1% 5,867,000 -160,000 6,054,950 187,950 Category: 604 - OTHER TAX
101.00-60402.000000 TRANSFER TAX 52,000 $ 30,000 $ (22,000) 42% 30,000 (22,000) 30,000 101-00-60500-000000 CANNABIS-BUSINESS TAX 700,000 785,000 85,000 812,000 112,000 848,000 36,000 101-00-60501-000000 CANNABIS-LICENSE FEE 300 500 500
101-00-60502-000000 CANNABIS-APPLICATION FEE 5,127 2,950 2,950 100% 101-00-50505-000002 CANNABIS-CASH TAX PYMNT CHRG 31,250 31,250 32,500 1,250 Total Category: 604 - OTHER TAX: 752,500 818,450 65,950 873,750 911,000 37,250 C0100-0 UNS S BUSINESS LICENSE 100,000 $ 104,000 $ 4,000 106. 6,500 101-00-60602-000000 BUSINESS LICENSE LATE CHRG 8,457 6,500 101.00-60640.000000 FRANCHISE-ELECTRIC 84,000 84,000
101.00-60641.000000 FRANCHISE-GAS 20,000 32,000
101-00-60642•000000 FRANCHISE-CABLE TV 99,900 79,900 (20,000) -20% 101.00-60643.000002 FRANCHISE-VIDEO SERVICE 252 5,000 4,500 (500) 101-00-60644-000000 FRANCHISE-GARBAGE 287,500 437,700 453, 16001 58% 469,000 Total Category: 606 - LICENSE & FRANCHISE: 597,400 748,600 151,200 782,800 581% 809,800 RENTS-FACILITIES/ PARKS 60,000 $ 60,000 $ 63,445 66,225 101.00.60702-002220 SPECIAL EVENT FEE 5,946 7,500 $ 25% 7,500 3552 8,500 101-00-60704-000000 RENTS-OTHER 48,000 54,000 $ 13% 55,800 57,120 101-00-60705-000000 | RENTS-SMART TRAIN 6,000 0% 2,000 2,000 Total Category: 607 - RENTS: 114,000 121,500 7,500 38% 128,745 133,845 5,100 Category: 608 - REVENUE - OTHER
101006080-0000 NOTOR VENGE HE AY RENTAL 6,500.00 11,950.00 5,450.00 5,100 8,582.33 9,362.93 84%
101-00-60806-000000 STATE MANDATED COSTS SB90 4,981.00 59.733.49 5,000.00 5,000.00 101-00-60807-000000 SSU SAFETY CONTRACT SVCS. 93,654.36 151,897.32 231,868.20 207,370.00 207,370.00 222.464 Total Category: 608 - REVENUE - OTHER AGENCIES: 107,218 151,897 218,870 5,450 84% 238,864 7533 300,965
Comparison 1 Estimated Comparison 2 Proposed Comparison 3 Proposed 25-26 to Account Number to Adopted Budget to Adopted Budget Proposed 26-27 Fund: 101 - GENERAL FUND Estimated Actuals Proposed Next Year Proposed Next Year Adopted Budget Budget Budget Budget
2023-2024
Total Activity 2024-2025 2024-2025 EST Incr / (Decr) 2025-2026 PROP Incr / (Decr) 2026-2027 PROP Incr / (Decr) Category: 609 - OTHER REVENUE
101-00-50900-000022 CASH OVER / UNDER 168 $ 291 $ 29 $ 7,600 101-00-60910-000002 REIMB 583 7,690
101-00-60910-0000NS REIMB-RTRND CHECK FEE
101-00-60910-COREME REIMB-REMIF 2,700 2,700
101.00-60920.000002 | REV. OTHER 7,316 6,000 6,000 100% 101-00-60922-000000 REV. OTHER-BAD DEBT RECOVERY
101-00-50924-000000 REV. OTHER-DAMAGE TO CITY PROP 8,778 20,480 20,480 101-00-60925-000000 REV. OTHER-DOC RETRIEVAL/REPRO 1,245 1,095 101-00-60929.000000 REV. OTHER-SALE OF FIXED ASSET 10,001 888888888*8*888881 101.00 60932:000000 REV. OTHER-GRATON MITIGATION 17,720 17,720 18,320 18,320 100% 19,000 101-00-60934.000000 REV. OTHER - REBATE/INCENTIVE
101.00-60936.000000 REV. OTHER-EV CHARGING STATION 8,499 11,150 3,000 12,960 4,810 13,260 101-12-60910-0000AD REIMBURSE ADMIN COSTS
101-17-60910-0000AD REIMB-ADMIN COSTS 101,881 86,600 86,600 100,000 13,400 100,000 101-22-50910-1REIMB VETS PARK LANDSCAPE REIMB 250 2,250 2,300 (2,300) -100% (2,300) -100% 101-23-60910-0000AD REIMB-ADMIN COSTS
101-23-60910-000ABC REIMB-ABC GRANT 5,647
101-23-60910-OTSGNT REIMB 275 5,200 100% (5,200)
101-24-60920-000002 RECREATION - REV. OTHER 136 1,770 1,770 101-24-66091-000000 SPECIAL EVENTS REVENUE 14,022 13,700 15,700 2,000 15% 16,230 2,530 17,280 1,050 101-24-68610-000000 CONTRACT CLASS REVENUE 112,104 85,000 85,000 97,600 12,600 8,900 195,750 254,835 59,085 250,310 54,560 256,040
101-11-62999.9999RV | REIMB-ADMIN COSTS 2,654 $ 2,000 $ 180 $ (1,820) -91% (2,000) -100% 101-17-62001-000000 BLUEPRINT/MAP REPRODUCTION 250 1,821 100 100 101-17-62004-000000 BUILDING PERMIT REVENUE 185,454 175,000 175,000 175,000 175,000 101-17-62005-000000 BUILDING PLAN CHECK 21,839 20,000 20,000 12,000 88 101-17-62007:000000 CBSC BUILDING STDS SB 1473 ..... g
101-17-62008-000000 CERTIFICATE OF COMPLIANCE 670
101-17-62009.000020 CITY CNCL APPEAL PROCESS 534
101-17-62012:000000 ENERGY/TITLE 24 FEE 3,000 3,000 (2,000) 101-17-62014-000000 ENVIRO CTGRCL EXEMPTION
101-17-52020-000000 | GROWTH MANAGEMENT REVIEW
101-17-62022:000000 INCREMENTAL FEE 8,098 6,000 6,000
101-17-62026-000000 MISCELLANEOUS FEES 525 312
101-17-62029.000000 OUTSIDE PLAN REVIEW 38,215 25,000 25,000 101-17-62030-000000 PLAN REVISION CHECKING 2,674 1,525 1,525 101-17-62032-000000 PRE/FINAL DESIGN REVIEW 7,924 5,000 5,000 101-17-62035-000000 SIGN PERMIT 200
101-17-62037:000000 STRONG MOTION FEE 171 220 120%
101-17-62038-000000 TECHNOLOGY FEE 8,098 5,000 5,000 839141!11 101-17-62039.000000 TEMPORARY USE REVIEW
101-17-62043-000202 TREE REPLACEMENT FEE (1,000) -100%
101-17-62049.000000 ZONING RESEARCH LETTER 200
PLAN EVery Development Rovie 3,986 3,986
101-17-62100-000022 | 15,740 (15,740) -100%
101-17-62999-9999RV REIMB-ADMIN COSTS ENTITLEMENT 46.874 18,300 (18,300) -100% 101-25-62010-000000 CODE ENFORCEMENT 7,302 10,000 45,000 35,000 10,000 10,000 Category: 620 - CHARGES FOR SVS - COMMUNITY DEVELOPMENT Total: 290,826 424 389% 247,400 240,600 -6,800 Category: 630 - CHARGES FOR SVS - PUBLIC WORKS
101-18-62999-9999RV REIMB-ADMIN COSTS 10,212 20,000 S 6,200 $ (13,900) -69% 10,000 $ 10,000 101-18-63001-000000 ENG PINCHK BLDG PERMIT REV 7,583 15,000 1,000 14,000 14,000 101-18-63006-000000 GRADING PLAN CHECK 640
101-19-63009.000020 MAJOR ENCROACHMENT PERMIT 9,521 5,000 (5,000) -100% 101-19-63010-000000 MINOR ENCROACH-NON-CONST. 2,193 1,500 (1,500) -100% 101-19-63011-000000 MINR ENCROACH-CONST. 35,409 20,000 35,000 15,000 75% 101-19-63800-0000AD REIMB-ADMIN COSTS 34,020 5,000 9,000 4,000 80% Category: 630 - CHARGES FOR SVS - PUBLIC WORKS Total: 98,938 65,500 65,200 (300) -107% Estimated Proposed Proposed 25-26 to
to Adopted Budget Comparison 2 to Adopted Budget Comparison 3 Account Number Proposed 26-27
Proposed Next Year Proposed Next Year
Fund: 101 - GENERAL FUND
Budget Budget
2021-2022
Total Activity Incr / (Decr) 2025-2026 PROP Incr / (Decr) 2026-2027 PROP Incr / (Decr) Category: 640 - CHARGES FOR SVA-PUB SFTY
101-23-64012-000000 POST REIMBURSEMENT 7,000 S 1,200 $ (5,800) 8,000 1,000 8,224 $ 101-23-64020-000000 PERMIT-ALARM 3,000 3,000 3,000 3,084 101-23-64022-000000 PERMIT-OTHER 1,310 1,300 1,300
101-23-64030-000000 ANIMAL CONTROL 735 4,000 (1,000) -20% 3,960 (1,040) -21% 4,800 21% 101-23-64040-000000 IMPOUND/ABATEMENT/RELEASE 6,641 14,000 8,000 133% 15,000 9,000 150% 15,420 101-23-64050-000000 REPOSSESSION FEE 411 140 140
101-23-64051•000000 SUBPOENA FEES
101-23-64062:000000 POLICE-COPIES/REPRO/REPORTS 3,982 1,500 1,680 180 2,400 900 60% 2,467 101-23-64063-000000 FINGERPRINT REQUEST 200 (200) (200) 101-23-64070-000000 PARKING ENFORCEMENT 16,995 8,500 1,500 (7,000) -82% 6,000 (2,500) 6,168 101-23-64071-000000 DISTURBANCE-NOISE 100
101-23-64073.000000 TRAFFIC/CRIMINAL CODE FINES 36,735 15,000 (15,000) -50% 30,000 30,840 101-23-64080-000000 / FINES & FORFEITURES ips.: Dig 86.5.85.82 207 5,010 5,010 100% 101-23-64081.000000 REV. OTHER 750 869 1019938-309-883330910 101-24-62999-9999RV 80,885
Total Category: 640 - CHARGES FOR SVA-PUB SFTY: 79,433 Be: 8:286 MO: 03-808-38588811 46,983 (14,217) -23% 69,660 8,460 72,339 2,679 Category: 650 - INVESTMENT
101-00-65010-000000 INVESTMENT EARNINGS 225,000 $ 25,000 13% 157,000 $ (43,000) -22% 132,200 $ 124,300) -16% 101.00-65100.000000 OTHER INTEREST 1,500
Total Category: 650 - INVESTMENT EARNINGS: 19,717 26,500 13% 157,000 (43,000) -22% 132,200 (24,800) -16% Category: 660 - CONTRIBUTIONS
101-00-66010-000000 CONTRIBUTIONS 971 $ 1,000 $ (1,000) -100% (1,000) -100% 101-23-66010-000000 CONTRIBUTIONS 1,000 1,000 1,000 1,000 100% 1,000 88* 101-24-66010-000022 CONTRIBUTIONS 7,885 5,500 10% 2,500 50% 8,000 101-24-66090.000000 SCHOLARSHIP FUNDING 275 450 50% 200 67% 101-24-56090-AWARDS SCHOLARSHIP AWARDS
Total Category: 660 - CONTRIBUTIONS: 1,732 6,300 6,950 650 10% 9,000 2,700 43% 9,600 600 * Category: 999 - INTERFUND DEBT
101-00-60000-000022 | INTERFUND LOAN PMTS RECEIVED 155,741 $ 155,742 $ 155,742 $ 101-00-67000-000000 OPER TRANS IN-GENL 5,936,630 391,208 358,000 156,000 237,600 35,600 18% 239,050 1,450 101-00-67100-000000 OTHR FINANCING SRCS-GENL 714
101-24-67000-000000 OPER TRANS IN -REC/VETS BLDG 10,000 10,000 Total Category: 670 - TRANSFR IN & OTHR SOURCES: 5,936,630 357,741 523,741 166,000 393,342 35,601 394,792 1,450 Fund: 101 - GENERAL FUND Total: 16,429,434 13,238,553 11,938,572 11,011,083 11,487,708 476,625 11,224,828 213,745 11,529,761 304,933 Budget Comparison Report
cotati Expenditure Summary by Category
A City Rooted in Agriculture
Comparison 1 Comparison Comparison 3
Adopted to Adopted to Adopted to Adopted
Budget Comparison 1 Budget Comparison 2 Budget Comparison 3 Budget % 2024-2025 2025-2026 2026-2027
Adopted 2024-2025 Proposed Incr / Proposed Incr /
Expense by Category Est. Actual (Decr) Budget (Decr)2 (Decr)3 700 - SALARY AND BENEFITS Total * 5,819,950 5,441,173 (378,777) -7% 6,355,450 535,500 8% 251,440 707 - PAYOUTS Total 117,170 56,960 (60,210) -51% 100,894 (16,276) -16% 800 - MATERIAL & SUPPLY Total 73,416 79,616 6,200 8% 81,621 8,205 11% 801 - CONTRACT SERVICES Total * 1,688,126 1,760,844 72,718 4% 1,678,273 (9,853) -1% 802 - LEGAL Total 202,893 207,425 4,532 2% 226,424 23,531 12% 803 - UTILITIES Total * 435,700 444,040 8,340 2% 476,500 40,800 9% 804 - OTHER INSURANCE 695,045 758,477 63,432 9% 797,675 102,630 15% 805 - REPAIR & MAINTENANCE Total * 206,200 240,790 34,59017% 309,230 103,030 50% 806 - OTHER EXPENSES Total * 327,926 464,430 136,504 42% 409,916 81,990 25% 807 - FISCAL FEES Total 56,180 93,806 37,626 67% 60,540 4,360 8% 308 - DEBT SERVICE Total 4,630 (15,370) (20,000) -432% (4,630) -100% 809 - CAPITAL OUTLAY Total 225,610 33,421 (192,189) -85% (25,610) -100% 811 - MISCELLANEOUS EXPENSE Total 133,300 57,228 (76,072) -57% 36,175 (97,125) -73% 35,946 (229) Grand Total 9,986,146 9,622,840 (363,306) -4% 10,532,698 546,552 5% 10,733,637 200,939 2% Cumulative Expenses by Category
$8
$6
$4
$2
$0
2024-2025 2025-2026 2026-2027
Est. Actual Proposed Budget Proposed Budget
• 700 - SALARY AND BENEFITS Total * • 707 - PAYOUTS Total • 800 - MATERIAL & SUPPLY Totall • 801 - CONTRACT SERVICES Total * • 802 - LEGAL Total • 803 - UTILITIES Total * • 804 - OTHER INSURANCE • 805 - REPAIR & MAINTENANCE Total * • 806 - OTHER EXPENSES Total * • 807 - FISCAL FEES Total • 808 - DEBT SERVICE Total • 809 - CAPITAL OUTLAY Total • 811 - MISCELLANEOUS EXPENSE Total
29,337 549,694 3,705 534,865 531,160 500,331 419,983 474,840 Tota Depatmens 12 -ADMINISTRATIVE SERVICES:
1,062
14,100 57,380 43,280 47,487 46,674 B07 - FISCAL FEES
(1,121) 21,972 23,093 21,174 14,824 2,940 806 - OTHER EXPENSES (2,500) -100% 2,500 135 805 - REPAIR & MAINTENANCE
46,150 46,150 33,546 33,509 19,043 804 - OTHER INSURANCE 1,640 8,180 6,540 5,969 5,072 3,797 803- UTILIES
8,925 8,869 6,183 4,856 3,296 802 - LEGAL
6,338 106,399 100,051 102,048 66,963 801 - CONTRACT SERVICES 2,363 3,510 1,147 1,441 2,987 2,528 800 - MATERIAL & SUPPLY (17,171) 282,349 299,520 282,482 261,146 323157 Total Personnel Expenditures (6.655) 69% 3.025 9,680 2,478 4,287 707 - PAYOUTS
(10,516) 279,324 289,840 280,003 256,859 325,645 700 - SALARY AND BENEFITS 973,989 (12,263) Departmen: 2 DMINSTRATVE SERVANAGER:
923,727 935,990 711,519 686,889 93202.
6,250 6,250 6,480 4,790 811 - MISCELLANEOUS EXPENSE
809 - CAPITAL OUTLAY
808 - DEBT SERVICE
(3,121) -8% 34,061 37,182 35,031 36,309 19,122 80G - OTHER EXPENSES 805 - REPAIR & MAINTENANCE
3,525 70,393 66,868 52,936 37,633 29,998 804 - OTHER INSURANCE (8O) 12,060 12,140 10,790 9,911 8,412 803-UTILTS
62,160 12,851 30,803 6,691 10,844 802 - LEGAL
4,155 201,261 197,106 51,532 36,222 37,154 801 - CONTRACT SERVICES 6,340 9,553 3,213 3,213 3,672 4,349 4,037 800 - MATERIAL & SUPPLY 36,040 636,420 (78,902) -13% 521,478 600,380 520,274 550,616 860,483 Total Personnel Expenditures 4,720 17,040 11% 1,320 13,640 12,320 1,020 53,398 43,738 707 - PAYOUTS 31,320 619,380 -14% (80,222) 507,838 588,060 519,254 497,219 816,745 700 - SALARY AND BENEFITS Department: 11 - CITY MANAGER
199,904 19,339 174,267 (4,539) 179,067 183,606 135,508 141,150 168,581. Total Department: 10 - CITY COUNCIL:
25,000 25,000 25,000 25,000 811 - MISCELLANEOUS EXPENSE 45,01 B09 - CAPITAL OUTLAY
2,691 9% 31,453 28,762 23,560 24,809 11,635 OG - OTHER EXPENSES 805 - REPAIR & MAINTENANCE
26,372 26,372 19,010 15,479 13,422 804 - OTHER INSURANCE (150) 5,850 6,000 5,448 803 - UTILITIES
(2,691) 5,317 8,008 3,504 2,752 12,910 802 - LEGAL
878 5% 20,126 (472) 19,248 416 20,136 13,018 29,388 801 - CONTRACT SERVICES 40 3% 395 1,279 400 1,284 1,344 1,362 800 - MATERIAL & SUPPLY 3,310 6% 61,790 (10,380) 58,480 (5,205) 63,655 68,860 69,898 61.913 500633 Total Personnel Expenditures 707 - PAYOUTS
3,310 6% 61,790 (10,380) 58,480 (5,205) 63,655 68,860 69,898 61,913 50,633 700 - SALARY AND BENEFITS Department: 10 - CITY COUNCIL
Expense
Fund: 101 - GENERAL FUND
Incr /(Decr) 2025-2026 PROP Incr /(Decr) 2025-2026 PROP Incr /(Decr) 2024-2025 EST 2024-2025 Total Activity Total Activity Total Activity 2023-2024 2022-2023 2021-2022
Budget Budget Budget Adopted Budget
Budget Year Budget Budget Estiamted Actuals
to Adopted Proposed Next to Adopted Proposed Next to Adopted Comparison 1 Comparison 3 Comparison 3 Comparison 2 Comparison 2 Comparison 1 Where Good Times Happen
Expenditure Detail by Department cotati
Budget Comparison Report
Comparison 1 Comparison 2 Comparison 2 Comparison 3 Comparison 3 Comparison 1 to Adopted Proposed Next to Adopted Proposed Next to Adopted Estiamted Actuals Budget Year Budget Year Budget
Adopted Budget Budget Budget Budget
2021-2022 2022-2023 2023-2024
Total Activity Total Activity Total Activity 2024-2025 2024-2025 EST Incr /(Decr) 2025-2026 PROP Incr /(Decr) 2025-2026 PROP Incr /(Decr) Department: 17 - COMMUNITY DEVELOPMENT
700 - SALARY AND BENEFITS 909,970 548,711 559,956 565,990 555,673 (10,317) 627,540 61,550 11% 641,800 14,260 707 - PAYOUTS 1,606 3,369 6,670 2,535 (4,135) -62% 7,560 890 13% 3,875 (3.685) -49% Total Personnel Expenditures 910,030 550,317 563,325 572,660 558,208 (14,452) - 3% 635,100 62,440 11% 645,675 10,575 800 - MATERIAL & SUPPLY 4,114 4,116 1,484 5,189 5,189 4,402 -15% 4,535 133 3% 801 - CONTRACT SERVICES 135,005 163,330 156,211 156,797 586 128,313 (27,898) -18% 106,970 (21,343) -17% 802 - LEGAL 6,702 8,569 10,648 12,403 11,403 (1,000) -8% 12,096 (307) 12,468 372 3% 803 - UTILITIES 8,583 9,426 10,489 11,560 12,020 460 4% 12,710 1,150 10% 13,440 730 6% 804 - OTHER INSURANCE 36,953 47,041 57,774 11,305 66,907 55,602 492% 65,101 53,796 476% 5,653 9% 805 - REPAIR & MAINTENANCE 152 7,450 7,450 100%
23,542 31,090 26.979
806 - OTHER EXPENSES 26,400 37,139 58,069 87% 22,011 71% 40,932 (12,169) -23% 808 - DEBT SERVICE 541
809 - CAPITAL OUTLAY 0% 0%
53,317 66,626 100,750 25,750 (75,000) -74% - 100% 0%
Total Dear. on. 2-EN OTHER DEVELOPMENT:™ 1,143,115 834,343 910,831 901,168 953,539 52,371 910,823 9,655 902,224 3,254 Department: 18-22 - PUB WORKS-COMBINED
700 - SALARY AND BENEFITS 782,742 376,243 472,194 534,660 501,751 (32,909) 555,680 21,020 -53% 573,610 17,930 3% 707 - PAYOUTS 19,465 17,828 17,690 17,050 -4% 17,284 (406) 6,575 120,709) 62% 801,204 395,708 490,022 552,350 518,801 (33,549) •6% 572,964 20,614 4% 580,185 7,221 41,726 55,146 54,115 37,743 42,243 4,500 12% 41,518 3,775 10% 42,132 614 1% 801 - CONTRACT SERVICES 356,210 493,185 469,970 523,230 588,809 65,579 13% 676,799 153,569 29% 630,566 (46,233) -7% 802 - LEGAL 8,513 8,442 12,446 21,487 14,889 (6,598) -31% 15,552 (5,935) -28% 16,031 803-UTILITES 150,080 205,620 218,563 285,960 8,830 3% 309,100 31,970 12% 334,190 25,090 8% 804 - OTHER INSURANCE 36,335 43,724 54,154 76,302 80,607 4,305 6% 83,642 90,969 7,327 9% 805 - REPAIR & MAINTENANCE 65,390 44,619 66,099 59,700 180,190 120,490 178,790 119,090 96,289 (82,501) -46% 806 - OTHER EXPENSES 75,179 60,339 41,904 60,576 18,672 45% 54,929 13,025 31% 56,643 1,714 3% 808 - DEBT SERVICE (30) -100%
809 - CAPITAL OUTLAY 147,610 13,421 (134,189) 91% (147,610) -100% 813 - OTHER EXPENSE 18,341 2,019 1,000 1,000 1,000 1,000 Total Department: 18 - 22 COMBINED 1,553,030 1,308,183 1,425,707 1,738,486 1,786,526 48,040 3% 1,934,294 195,808 11% 1,848,005 (86,289) -4% Department: 23- POLICE
700 - SALARY AND BENEFITS 6,410,176 2,801,155 3,076,450 3,494,850 3,236,593 (258,257) -7% 3,889,960 395,110 11% 4,077,960 188,000 707 - PAYOUTS 62,726 58,872 85,283 65,060 17,355 (47,705) -73% 43,820 (21,240) 45,140 1,320 3% Total Personnel Expenditures 6,472,903 2,860,027 3,161,734 3,559,910 3,253,948 (305,962) -9% 3,933,780 373,870 11% 4,123,100 189,320 800-MATERIAL & SUPPLY 23,227 28,096 18,392 20,072 20,072 17,368 (2,704) -13% 17,916 548 801 - CONTRACT SERVICES 483,475 456,305 458,199 557,045 555,765 (1,280) (98,779) -18% 474,891 16,625 802 - LEGAL 43,942 47,050 116,449 123,154 81,744 (41,410) -34% 93,408 (29,746) -24% 96,270 2,862 3% 803 - UTILITIES 65,792 91,499 102,446 111,940 109,440 (2,500) 115,950 4,010 122,890 6,940 804 - OTHER INSURANCE 225,893 282,029 332,541 414,306 414,306 438,133 23,827 476,195 38,062 9%| 805 - REPAIR & MAINTENANCE 49,465 68,781 59,691 142,000 58,600 183,100) -59% 128,700 (13,300) 116,168 (12,532) -10% 806 - OTHER EXPENSES 120,774 201,539 148,314 128,377 157,880 29,503 23% 189,538 61,161 48% 177,441 (12,097) -6% 807 - FISCAL FEES 9,559 5,472 2,481 12,900 12,900 0% 15,560 2,660 21% 15,680 120 808 - DEBT SERVICE 4,600 4,600 (4,600) -100%
809 - CAPITAL OUTLAY 55,456 31,550 275.967 78,000 20,000 (58,000) -74% (78,000) - 100% Total Department: 23 - POLICE: 7,554,550 4,072,347 4,676,214 5,152,304 4,689,255 (463,049) -9% 5,390,703 238,399 5% 5,620,551 229,848 303,180
9,676 4,062 5,750 2,870 5,960 4% 6,110 3%
10%
5,475 5,528 5,168 5,358 4% 5,375
0% 81,561 -13% 110,238
5,120 -37% 10,752 11,082
5,533 1% 11,160 W191*1 11,830 6%
57,866 8% 62,893
-100% 6,300
34,328 -9% 29,885
186 0% 0%
300 500 67%
2% 2% 546,893 7%
2,000 100% 2,000
9,000 100% 9,140
0%
6976% 49% 62,540 3%
Total Expense: -4% 5% 2%
Budget Report
Allocated Contract Summary by Category
CITY Of COTATI
Sum of Budgeted Sum of Budgeted
Type of Contract Description of Contract Sum of PY Budgete Contract Amount FY Contract Amount Contract Amounts 2024-2 |2025/26 26/27
General Alarm Security Systems 4,725 4,725
Digitization of City Files 35,000 35,000
Document Storage and Shredding 11,000 15,400
HVAC Maint ',82 11,900
Janitorial Services 2,00
Pest Control 5,000 17.300
Marketing As Needed 10,000
General Total 141,225
Insurance Other Insurance - CIRA Premiums Annual Property 130,790 Other Insurance - CIRA Premiums Auto 5.750 6,61
Other insurance Premiere Comp sessment 221374
Other Insurance - Earthquake/DIC
Other Insurance - OSIP
Other Insurance - CIRA Premiums General Liability
Other Insurance - CIRA Premiums General Liability Assessment Other Insurance - Crime/Weapons/Pollution/Cyber
Insurance Total
Legal Legal Services - Retainer, Non-Retainer, and Labor Legal Total
Professional Services ACFR Statistical Reports 900 800 800 Direct and Overlapping Debt Report 650 550 600
GASB 68 Actuarial Reports
GASB 75 Actuarial Reports 800 1,750
Investment Management
Payroll Processing Services
State Financial Reports - State Controlers Office
Unfunded Pension Policy Review
Webstreaming Video Production
Independent Financial Annual Audit
Community Independent Polling
Project Accountant/Consultant (as needed)
High Risk HR Review
CrisisCommunications
Sales and Property Tax Evaluations Consultant
Professional Services Total
Tech & Data Audio & Visual Council Chambers Systems Support Backup Satelite Internet 1,483
Code Publishing
Digital Budget Book and Captial Projects Software
Digital Document Retention
Digital Routing /Signature Software Subscription
ERP System Annual Maintenance
Form 700 E-filing
GIS Web Hosting
Meeting Management Software Program
Outside IT Services - Projects
Outside IT Services - Systems Management and Software Renewals Website Subscription Annual
Emergency Messaging Services
Digital Strategic Plans
Personnel Costing Systems
Asset Management System
Website Improvements
Civic Alert
City Website PRA Software and Implementation
Tech & Data Total 408,978
Grand Total 1,789,195
FE Summary Report
CITYO/COTATI
FY 24/25 FY 25/26 &
FY 21/22 FY 22/23 FY 23/24 FY 24/25
26/27
FUNCTION / DEPARTMENTS
ESTIMATED PROPOSED
BUDGET BUDGET BUDGET BUDGET
ACTUALS
Elected Officials 2.5 2.5 2.5 2.5 2.5 2.5
Staff Positions
City Manager 4.5 4.5 4.5 4.5 4.0 4.5
Administrative Services 4.5 5.5 5.5 5.5 5.5 5.5
Planning & Building 3.7 4.5 4.5 4.7 4.2 4.7
Public Works 9.1 9.0 8.5 8.5 8.5 8.5
Police Services 20.6 22.2 22.4 21.4 19.1 21.4
Recreation 2.8 2.7 2.7 2.7 2.7 2.7
Total Staff 45.2 48.4 48.1 47.3 44.0 47.3
Total City Officials and Staff 47.7 50.9 50.6 49.8 46.5 49.8 Elected Officials
5%
City Manager
10%
Administrative Services
12%
Police Services
45%
Planning & Building
10%
Public Works
18%
• Elected Officials • City Manager Administrative Services • Planning & Building = Public Works = Police Services FTE Detail Report
CITY Of COTATI
FY 21/22 FY 22/23 FY 23124 FY 24/25 FY 24/25 FY 25/26 & FY CHANGE FROM FUNCTION / DEPARTMENT 26/27 FY 24/25
ESTIMATED
BUDGET BUDGET BUDGET BUDGET PROPOSED BUDGET
ACTUALS
Elected Officials *
Mayor 0.5 0.5 0.5 0.5 0.5 0.5 0.0
Vice Mayor 0.5 0.5 0.5 0.0
Council Members 1.5 1.5 0.0
Total 2.5 2.5 0.0
Staff
City Manager *
City Manager 1.0 1.0
City Clerk 1.0 0.0
Deputy City Clerk 1.0 1.0
Senior Management Analyst 0.0 1.0 205000
Administrative Analyst 1.0 0.0
Administrative Assistant 0.0 1.0
Intern 0.5 0.5
Total 4.5 4.5
Administrative Services *
Director of Admin. Services 1.0 1.0
Senior Accountant 1.0 1.0
Accountant 1.0 2.0
Account Clerk 1.0 1.0
Intern 0.5 0.5
Total 4.5 5.5
Planning & Building *
Community Development Director 1.0 1.0
Senior Planner 1.0 1.0 0800
Limited Term Senior Planner (PT) 0.3 0.0
Associate Planner (PT) 0.0 0.5
Administrative Analyst 0.4 0.0 0.0
Permit Technician 1.0 1.0 1.0
Planning Technician 0.0
Intern 0.0
Total 3.7
Public Works *
Director of Public Works 1.0 1.0
Civil Engineer 1.0 1.0
Administrative Analyst 0.6 0.0
Public Works Superintendent 1.0 1.0
Maintenance Worker III 0.0 0.0
Maintenance Worker I 2.0 2.0
Maintenance Worker I 2.0
Laborer 1.0
Engineering Technician 0.0
Intern 0.5
Total 9.1
FY 21/22 FY 22/23 FY 23124 FY 24/25 FY 24/25 FY 25/26 & FY CHANGE FROM FUNCTION / DEPARTMENT 26/27 FY 24/25
BUDGET BUDGET ESTIMATED
BUDGET BUDGET PROPOSED BUDGET
ACTUALS
Staff, continued:
Police Services
Chief of Police 1.0 1.0 1.0 1.0 1.0 1.0 0.0
Lieutenant 1.0 0.0 1.0 1.0 1.0 1.0 0.0
Sergeant 2.0 3.0 2.0 2.0 2.0 2.0 0.0
Corporal 2.0 2.0 2.0 2.0 1.0 2.0 0.0
Officer 6.0 7.8 8.0 7.0 8.0 7.0 0.0
Community Services Officer 1.0 0.5 0.0 0.0 0.0 0.0 0.0
Police Services Specialist 0.0 0.0 0.0 0.0 0.0 0.8 0.8
Police Service Aide 0.5 0.8 0.8 0.8 0.8 0.0 -0.8
Dispatcher/Clerk 5.6 5.6 5.6 5.6 4.3 5.6 0.0
Records Clerk/Dispatcher 0.0 0.0 1.0 1.0 1.0 1.0 0.0
Reserve Officer I 1.5 1.5 1.0 1.0 0.0 1.0 0.0
Total 20.6 22.2 22.4 21.4 19.1 21.4 0.0
Recreation
Facilities/Recreation Manager 1.0 1.0 1.0 1.0 1.0
Recreation Coordinator 1.0 1.0 1.0 1.0 1.0
Part Time
Recreation Leader 0.8 0.7 0.7 0.1 0.7 0.1
Camp Director 0.0 0.0 0.0 0.2 0.0 0.2
Assistant Camp Director 0.0 0.0 0.0 0.0 0.0 0.0
Camp Staff 0.0 0.0 0.0 0.4 0.0 0.4
Total 2.8 2.7 2.7 2.7 2.7 2.7 0.0
Total City Staff 45.2 48.4 0.0
Total City Officials and Staff 47.7 50.9 0.0
* Subject to allocation of labor to Enterprise and Fiduciary Funds.