ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
==-=3:3:3%
Fund: 401 - WATER OPERATING
Revenue
Category: 650 - INVESTMENT EARNINGS
101-00-65010-000000 INVESTMENT EARNINGS 3,274 $ 39,791 $ 111,650 $ 60,000 $ 109,500 $ 49,500 50,100 $ (9,900) 42,200 $ (7,900) -16% Total Category: 650 - INVESTMENT EARNINGS: 3,274 $ 39,791 $ 111,650 $ 60,000 $ 109,500 49,500 5001005 (9,900) 42,200 $ (7,900) -16% Category: 660 - CONTRIBUTIONS
401-00-66010-000000 CONTRIBUTIONS (42) $ (17,728) $
Total Category: 660 - CONTRIBUTIONS: (42) $ (17,728) $ • • es Category: 680 - SPECIAL REVENUES
401-00-68010-000000 WTR-USAGE 959,779 $ 999,283 $ 1,099,149 s 1,115.000 S 1.230,700$ 115,700 1,292,200 S 177,200 16% 1,421,400 S 129,200 10% 401.00.68020-000000 WTR-BASE 960,009 $ 1,026,650 1,085,357 $ 1,154,400 $ 1,146,600 $ (7,800) 1,261,260 $ 106,860 1,387,400 $ 126,140 10% 401-00-68100-000000 WTR-REV. OTHR 10,742 $ 6,185 S 7,080 $ (5,120) S 15,120) 100% 901-00-68102-000000 WTR-REV. OTHR-TURN ON FEE 12,849 $ 6,450 $ 11,155 $ 8,000 $ 8,000 $ 8,000 401-00-68104-000000 WTR-REV. OTHR-LATE FEE 26,844 $ 36,185 $ 35,878 30,000 $ 37,350 $ 7,350 100% 38,000 es us us an en en 8,000 39,100 is us us es en es 1,100 88*888 101-00-68106-000000 WTR-REV. OTHR-BACKFLOW 17,787 $ 5,913 $ 3,500 $ 8,000 $ 4,500 5,000 1,500 as is is is is is us us 5,000 401-00-68150-000000 WTR-REIMB 3,141 $ 4,376 $ 296 $
401-00-68152-000000 WTR-REIMB-BCKFLW SPCL ASSMNT 587 $ (302) $ 401-00-68154-000000 WTR-REIMB-RTRN CHCK FEE 70 $ 25 $ 35 $ Total Category: 680 - SPECIAL REVENUES: 1,991,807 $ 2,084,764 $ 2,238,949 S 2,310,900 $ 2,425,530 S 114,630 2,604,460 $ 293,560 13% 2,860,900 $ 256,440 10% Total Revenue: 1,995,039 $ 2,106,828 $ 2,350,599 5 2,370,900 $ 2,535,030 $ 164,130 2,654,560 $ 283,660 2,903,100 $ 248,540 119,530 5%
Expense
Category: 700 - WAGES & SALARIES
101-00-20000-000000 EARNING-SALARIES 372,720 $ 345,173 $ 402,290 $ 348,505 $ 422,795 $ 20,505 433,585 10,790 401-00-70000-00 URY JURY DUTY 202 5 4.560 %
101.00.70000.STNDBY EARNING-STANDBY PAY 4,570
101-00-70006-000000 OVERTIME 1,365 244% 1,430 870 1,460 Total Category: 700 - WAGES & SALARIES: 377,380 $ 351,366 $ 389,046 $ 355,220 $ (52,190) -13% 428,795 $ 21,385 439,615 10,820 Category: 701 - INCENTIVES
401.00.70100-000000 LONGEVITY 12,842 $ 16,674 $ 17,145 5 17,730 $ 19,465 $ 1,735 17,630 S 21,130 $ 3,500 20% Total Category: 701 - INCENTIVES: 12,842 $ 16,674 $ 17,145 $ 17,730 $ 19,465$ 1,735 979% 17,630 $ 21,130 $ 3,500 20% Category: 702 - FRINGE BENEFITS
101-00-70200-000000 AUTO ALLOWANCE 2,046 $ 2,046 $ 2,051 $ 2,040 $ 1,930 $ (110) 101-00-70220-000000 HEALTH IN-LIEU 339 $ 451 $ 153 $ 150 $ 110 $ on us as us 401-00-70230-000000 UNIFORM ALLOWANCE 50 $ 253 S 370 $ 370 401-00-70231-000000 UNIFORM MAINTENANCE 174 $ 174$ 173 $ 170 $ 175 $ on us us us es es on on es es es es 401-00-70232.000000 UNIFORM SAFETY SHOES 334 $ 391 $ 140 $ 510 $ 560 $ 10% Total Category: 702 - FRINGE BENEFITS: 2,892 $ 3,111 $ 3,070 $ 3,170 $ 3,445 $ 275 3,170 3,170 Enterprise Funds - Page 1 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Comparison 1
Parent Budget Budget
2021-2022 2022-2023 2023-2024 2024-2025 2024-2025
Total Activity Total Activity Total Activity 2024-2025 2024-25 EST Fund: 401 - WATER OPERATING
Category: 703 - LEAVE
101-00-70310-000000 LEAVE-HOLIDAY/FLOAT 26,493 $ 25,465 $ 25,427$ 26,970 $ 37,180 $ 10,210 38% 28,525 $ 1,555 29,250 $ 725 101-00-70320-000000 LEAVE-SICK PAY 7,216 $ 12,453 $ 9,750 $ 10,500 $ 12,005 $ 14% 11,080 $ 6% $ 11,360 $ 280 401.00-70330-000000 LEAVE: VACATION/LEAVEPAY 18,087 $ 14,093 $ 15,187 $ 15,725 $ 17,695 $ 1,970 13% 16,700 $ 975 6% $ 17,125 $ 401-00-70340-000000 LEAVE-COMP TIME TAKEN 865 $ 801 $ 509 $ 1,290 $ 0% $ 401-00-70350-000000 LEAVE-BEREAVEMENT 596 $ 744 $ 323 s 401-00-70360-000000 WORKERS COMP-LIGHT DUTY 1,090 $ 1,090 $ 20 $ (1,070) -98% s 20 $ 401-00-70361-000000 WORKERS COMP-OFF DUTY 144 $ 0% $
401-00-70362-000000 WORKERS COMP en 0% $
401-00-70380-000000 LEAVE-SHORT TERM DISABILITY 253 $ 321 $ 101-00-70390-000000 LEAVE-ADMINISTRATIVE 5,186 $ 6,017 $ S,266 $ 5,155 $ 5,945 $ 790 1532% S 5,530 $ 375 5,670$ Total Category: 703 - LEAVE: 58,695 $ 59,573 56,927 $ 59,440 $ 75,205 $ 15,765 2652% 61,855 $ 2,415 63,425 $ 1,570 Category: 704 - DEDUCTIONS
401-00-70440-000000 DEFERRED COMP 7,390 $ 6,631 $ 6,918 $ 8,510 $ 7,770 $ 10,520 $ 2,010 24% 10,940 $ 401-00-70450-000000 PERS RETIREMENT 156,908 $ 167,692 $ (27,167) $ 44,510 $ 35,045 $ (9,465) -21% 44,000 $ (510) -1% 45,490 1,490 401-00-70450-UNFUND PERS UNFUNDED LIABILITY 94,925$ 34,173 $ 50,005 $ 53,740 $ 60,952 $ 7,212 13% 39,220 $ (24,520) -27% 41,840 $ 2,620 401-00-70451-000000 PERS SURVIVOR BFTS 253 $ 118 $ 275 $ 260 $ 260 $ 300 $ 15% 300 $ Total Category: 704 - DEDUCTIONS: 259,476 $ 208,614 $ 30,031 $ 107,020 $ 104,027 $ (2,993) -280% $ 94,040 (12,980) -12% 98,570 $ 4,530 482% Category: 705 - BENEFIT INSURANCE
101-00-20510-000000 INS-LIFE & DISB 3,695 $ 2,887 $ 3,398 $ 1,520 $ 2,975 $ 1,455 96% 1,520 $ 1,520 $ 101-00-70520-000000 INS-HEALTH 102,937 $ 92,927 $ 96,665 $ 100,760 $ 100,670 $ 100,090 $ 106,750 $ 6,660 Total Category: 705 - BENEFIT INSURANCE: 106,832 $ 95,814 $ 100,064 $ 102,280$ 103,645 $ 1,365 101,610 $ (670) -1% 108,270 S 6,660 Category: 706 - TAX
403-00-70510-000000 TAX-MEDICARE 7,045 $ 6,804 $ 7,071 $ 7,320 $ 7,100 $ -3% 9,490 $ 2,170 30% 9,780 $ 290 Total Category: 706 - TAX: 7,045 $ 6,804 $ 7,071 $ 7,320 $ 7,100 $ (220) -3% 9,490 $ 2,170 30% 9,780 $ Category: 707 - PAYOUTS
401-00-70710-000000 PAYOUT-COMP TIME ACCRUED 5 $ 13 $ 58 $ 401-00-70720-0000000 PAYOUT-VAC/LEAVE 31,973 $ 35,326 $ 20,220 $ 20,590 $ 24,560 $ 3,970 19% 13,903 $ (6,687) -32% 3,277 $ (10,626) -76% 101-00-70740-000000 PAYOUT-BONUS 375 $ 275 $ 55 $
Total Category: 707 - PAYOUTS: 32,353 $ 35,339 $ 20,553 $ 20,590 $ 24,615 $ 4,025 20% 13,903 (6,687) 32% 3,277 (10,626) 76% Category: 799 - COMPENSATED ABSENCES
101-00-79999-999999 CONTRA-COMP ABSENCES (14,683) $ (13,198) $ 14,957 $ (24,615) s (24,615) -100% Total Category: 799 - COMPENSATED ABSENCES: 14683) 5 (13,198) $ 14,957 $ 24615)S (24,615) -100% $ Category: 800 - MATERIAL & SUPPLY
403-00-80000-000000 MATERIALS & SUPPLIES 17,422 $ 13.086 $ 18,406 $ 22,000 S 22,000 S 24,000 $ 2,000 25,000 1,000 612 s 304 $ 469 $ 318 $ 318 $ 359 710 $
1020200180-0 ALOCAMATRA SUPRES 18,035 $ 13,390 $ 18,874 $ 22,318 $ 22,318 $ 24,677$ 2,359 11% 25,710 $ 1,033 Enterprise Funds - Page 2 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Parent Budget 57343%
2021-2022 2022-2023 2023-2024 2024-2025
Total Activity Total Activity Total Activity 2024-2025
Fund: 401 - WATER OPERATING
Category: 801 - CONTRACT SERVICES
101-00-80185-000000 CIRCT SVCS-PROFESSIONAL SVCS 27,448 $ 4,500 $ 990 $ 5,000 $ 13020 $ 65,000 $ 60,000 1200%S 20,000 $ (45,000) • 69% 401-00-80185-1ALLOC ALLOCATED-PROFESSIONAL SVCS 6,829 $ 9,366 $ 13,242 $ 12,924 $ 12,890 $ (34) 16,485 3,595 28% 401.00-80186-000000 CNTRCT SVCS-TECH & DATA MGMT 50,819 $ 60,166 $ 78,546 $ 43,798 $ 43,798 $ 39,690 $ (4,108) (39,690) -100% 401-00-80186-1ALLOC ALLOCATED-TECH & DATA MGMT 31,924 $ 36,029 $ 32,474 $ 43,353 $ 43,353 $ 44,377 $ 1,024 44,739 $ 362 401-00-80187-000000 CNTRCT SVCS-SPECIAL PROJECT 108,230 $ 83,460 $ 100,000 $ 100,000 $ (100,000) -100% $ 15,000 $ 15,000 401-00-80188-000000 CNTRCT SVCS-GENERAL 17,084 $ 68,274 $ 17,273 $ 31,776 $ 31,776 $ 32,800 $ 1,024 us 38,400 5,600 17% 101.00-80188-17RATE WATER RATE STUDY 663 $ 25,000 $ 25,000 $ 12,500 (12,500) -50% (12,500) -100% 101-00-80188-1ALLOC ALLOCATED-GENERAL 11,610 $ 10,839 $ 9,480 $ 18,560 $ 18,545 $ (15) 15,601$ (2,959) -16% 14,969 $ (632) Total Category: 801 - CONTRACT SERVICES: 146,378 $ 297,403 $ 235,464 $ 280,411 $ 280,396 $ 222,858 $ (57,553) -21% 149,593 $ (73,265) -33% Category: 802 - LEGAL
401-00-80285-000000 SVCS-LEGAL us us
401-00-80285-1ALLO ALLOCATED-LEGAL RETAINER
401-00-80285-2ALLOC ALLOCATED-LEGAL NON-RETAINER
102-00-80286-1AUOC SVCS-LEGAL-SPCL-ALLOCATED
Total Category: 802 - LEGAL:
Category: 803 - UTILITIES
101-00-80302-000000 UTILITIES- COMCAST
101-00-80303-000000 UTILITIES- PG&E
401-00-80305-000000 UTILITIES - SONOMA EVERGREEN 0301
101-00-80306-000000 UTILITIES-PHONE
Total Category: 803 - UTILITIES:
Category: 804 - OTHER INSURANCE
403-00-80520-000000 INSURANCE-OTHER 17 S 386 $
401-00-80620-1ALLOC ALLOCATED-OTHER INSURANCE 56,468 $ 60,775 $ 9,704 10% 9,514 Total Category: 804 - OTHER INSURANCE: 56,468 $ 60,7925 78,129 $ 99,830 $ 99,830 $ 109,534 $ 11908 5- 9,704 10% 9,514
Category: 805 - REPAIR & MAINTENANCE
401-00-80570-000000 R&M-GENERAL 36,643 $ 33,357 5 52,944 s 26,000 $ 26,000 S 27,000 1,000 401-00-80572-000000 R&M-VEHICLE 6,463 $ 4,311 $ 13,050 $ 52,500 $ 41,621 $ (10,879) -21% 111,604$ 59,104 48,568 S (63,036) -56% 101-00-80572-1ALOE ALLOCATED -R&M-VEHICLE 10,790 $ 10,790 Total Category: 805 - REPAIR & MAINTENANCE: 43,106 $ 37,668 $ 65,994 5 78,500 $ 78,411 $ 137,604 $ 59,104 75,568 $ (62,036) -45% Enterprise Funds - Page 3 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Comparison 1 repain:
Parent Budget Budeet ====
2021-2022 2022-2023 2023-2024 2024-2025 2024-2025
Total Activity Total Activity Total Activity 2024-2025
Fund: 401 - WATER OPERATING
Category: 806 - OTHER EXPENSES
:01.00.80500.000002 OTHER EXPENSES 75 S
:01-00-80S05-000000 ADS. & PUBS
101.00-80507.000002 BAD DEBT WRITE OFF (68,343) $ 2.534 11.825 01-00-80509.000000 ANK & MEERCHANT FEEC 34,212 63,589 45,000 112 870 72,870 401-00-80509-1ALLOC ALLOCATED-BANK & MERCHANT FEES 17,868 $ 961 $ 1,171 2,470 $ 3,500
01.00.80511.000000 DUES & SUBSCRIPTIONS 14,365 $ 12,818 17,582 22,260 22,260 32,102 *01-00 90511 1AMOC ALLOCATED-DUES & SUBSCRIPTIONS 1,058 2,491 2,491 2,702 :01-00-80516-000C00 EQUIPMENT RENTAL 2,879 3,460
401.00.S0S16.1A11OC ALLOCATED-EQUIPMENT RENTAL
401-00-80526-000000 LICENSING-SOFTWARE An an uses us es as as es us es us as va as es us us us es ฿·***********68**68 :01.00.80528-000000 MEETING & TRAINING 8383
:01-00.80629.000000 RECRUITING 47 is u
:01.00-80530-000000 POSTAGE
:01.00.00631.000000 PANTG-FSTG-UTIUTY BILLING 9,586 9,000 $ 101-00-80532-000000 PRINTING/COPIES 8,308
201.00.30532-1ALLO ALLOCATED PRINTING/COPIES 2,800 2,369 3,180 7107 5,730 :01-00.90660-000000 REGULATORY FEES 18,978 20,007 22,000 22,000 $ :01-00-80S15.000C00 SMALL TOOLS & EQUIP. 35,394 25,761 18,000 18,000 $ 1.000 :01.00.80652.000000 TRAVEL, MEALS, LODGING 500 S
:01-00-80654.000000 VEHICLE FUEL EXPENSE 7,162 5,000 5,000 $ Total Category: 806 - OTHER EXPENSES: 128,722 165,524 140,738 $ 214,197 $ 73,459 185,533 $ 44,795 189,941 4,408 Category: 807 - FISCAL FEES
901-00-80740-000002 ADMIN FEE-BACKFLOW us u 30 $ 30 $
us es
Total Category: 807 - FISCAL FEES: 42 $ 31 $ 30 $ 30) -100% Category: 808 - DEBT SERVICE
:01-00.80822.000C00 INTEREST EXPENSE 24,405 $ 23,018 $
101-00-80322-989999 INVESTMENT EXPENSE - FMV 14,430 $ (7,042) s 17,937) $ 8894 401-00.90926-000000 INT. EXP-INTREND LN 9,147 $ 2,161 $ 9,503 $ 9,503 $ 20,138 $ 10,635 18.644 (1,494) 401-20.80822-000002 PRINCIPAL-INTREND LN 56,528 $ 57,950 $ 94,966 $ 54,966 S 59,407 S (35,559) 60,902 1,494 Total Category: 808 - DEBT SERVICE: 23,577 $ 76,051 $ 73,030 $ 104,469 $ 104,469 $ 79,546 $ (24,924) 79,546 $ Category: 809 - CAPITAL OUTLAY
401-00-90905-1AL10C ALLOCATED-FIXED ASSET-VEHICLE 72,500 $ 10,791 S 111,600 $ 39,104 54% 48,568 ≤ Total Category: 809 - CAPITAL OUTLAY: 72,500 $ 10,791 $ 111,604 $ 39,104 48,568 $ Enterprise Funds - Page 4 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Parent Budget ====Z
2021-2022 2022-2023 2023-2024 2024-2025
Total Activity Total Activity Total Activity 2024-2025
Fund: 401 - WATER OPERATING
Category: 820 - ENTERPRISE
101-00-82010-000000 AQUEDUCT WATER USAGE 453,872 $ 511,724 $ 601,7045 645,660 $ 704,550 $ 58,890 789,100 $ 143,440 22% 883,800 $ 94,700 101-00-82020-000000 BACKFLOW 16,580 $ 8,006 $ 9,893 $ 5,000 $ 12,600 $ 7,600 12,600 $ 7,600 152% $ 13,000 $ 400 401-00-82030-000000 GSA - PUMP WELL USE FEE 5,252 $ 12,611 $ 12,922 $ 15,000 $ 15,000 $ 15,000 15,000 $ 401-00-82050-000000 CNSRVTN-EDUCATION PRGRM 30,488 S
401-00-82051-000000 CNSRVTN-CSH 4 GRASS 5,768 $ 4,532 $ 1,500 $ 4,800 $ 4,800 $ (4,800) -100% $ 401-00-82053-000000 CNSRVTN-TOILET RPICMNT 100 $ 400 $ 1,000 S 1,000 $ 1,000 1,000 $ 401-00-82054-000000 CNSRVTN-WASHER 75 $ 1,000 $ 1,000 $ 1,000 1,000 $ 401-00-82055-000000 CNSRVTN-WATER AUDITS 4,674 $ 2,008 $ 2,418 $ 6,000 $ 6,000 6,000 6,000 $ 101-00-82058-03PWGL ENSRVTN-WATER SMART 15,539 $ 15,539 $ 12,291 $ 16,000 $ 16,000 18,000 $ 2,000 13% 18,504 $ 504 Total Category: 820 - ENTERPRISE: 532,348 $ 554,449 $ 641,128 694,460 760,950 66,490 842,700 $ 148,240 21% 938,304 $ 95,604 11% Category: 810 - TRANS OUT & OTHER USES
901-00-81000-000000 OPER TRANS OUT-WATER OPER 700,000 S 700,000 100% $ 600,000 $ (100,000) Total Category: 810 - TRANS OUT & OTHER USES: • • 700,000 us 700,000 100% 600,000 $ (100,000) -14% Total Expense: 1,758,689 $ 2,044,656 $ 2,040,242 $ 2,371,042 $ 2,369,585 $ 1,457 3,281,080 910,038 38% 3,118,141 $ (162,939) -5% Total Fund: 401 - WATER OPERATING: 236,350 $ 118,699 $ 368,307 $ (142) S 165,445 $ 165,587 -116611% $ 626520) (626,378) 441111% $ (215,041) 5 411,479 66% Ending Fund Balance: 1,675,307 $ 1,794,006 $ 2,162,313 $ 2,124,606 $ 2,327,758 $ 203,152 10% 1,701,238 $ 423,368) - 20% 5 1,486,197 $ (215,041) -13% Required Reserve: 521,458 S 590,582 5 590,164 5 679,972 5 679,535 716,979 717,008 Reserve In Excess 1,153,849 $ 1,203,425 $ 1,572,149 5 1,444,634 $ 1,648,223 984,259 769,188 Enterprise Funds - Page 5 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Parent Budget =====-
2021-2022 2022-2023 2023-2024 2024-2025
Total Activity Total Activity Total Activity 2024-2025
Fund: 402 - WATER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
402.00-65010-000000 INVESTMENT EARNINGS 2,440 $ 22,202 $ 53,200 $ 5,000 $ 46,180 $ 41,180 824% 22,400 $ 17,400 348% $ 18,900 $ (3,500) -16% Total Category: 650 - INVESTMENT EARNINGS: 2,440 $ 22,202 $ 53,200 $ 5,000 $ 22,400 $ 17,400 18,900 $ (3,500) -16% Category: 680 - SPECIAL REVENUES
402-00-69040-000000 WTR-CONNECTION FEES 327,427 S 9,296 s 402-00-68120-000000 WTR CPTL-REV.OTHR.METER 5,264 $ 20,014 $ 937 $ 1,700 $ 1,700 (1,700) 902-00-68126-000000 WTR CPTL-REV.OTHR 378 $
Total Category: 680 - SPECIAL REVENUES: 332,969 $ 10,232 $ 1,700 $ 1,700 $ (1,700) Category: 670 - TRANSFR IN & OTHR SOURCES
102-00-67000-000000 OPER TRANS IN- WATER CAPITAL 700,000 S 700,000 100% s 600,000 3 (100,000) 14% Total Category: 670 - TRANSFR IN & OTHR SOURCES: 700,000$ 700,000 600,0005 (100,000) -14% Total Revenue: 6,700 $ 47,880 722,400 $ 15,700 234% 618,900$ (103,500) -14% Expense
Category: 808 - DEBT SERVICE
402-00-80822-999999 INVESTMENT EXPENSE - FMV 12,183 $ (8,168) S (4,223) S Total Category: 808 - DEBT SERVICE: 12,183 S (4,223) s us c (8,168) $
Category: 809 - CAPITAL OUTLAY
402-00-80990-000000 DEPRECIATION 292,815 $ 296,579 $ 375,520 S is us 402-00-80999-999999 CONTRA-ASSET EXPENSE (90,382) ≤ (103,661) $ Total Category: 809 - CAPITAL OUTLAY: 292,815 $ 206,197 271,860 $ es Category: 911 - CAPITAL PROJECT
102.00-92200-22PWGL WTR- Well 4 (W. Cotati/116)
402-00-92200-53PWGL CIP-SCADA SYSTEM 62,968 81,643 81,643 (81,643) -100% 402-00-92200-63PWGL WTR-CIP-WELL 1A IMPRVMNTS 68,000 68,000 (68,000) -100% 402-00.92200-HYDATM Hydrant Water ATM 40,693
402.00-92200-PORTAL Portal, Mercantile & Aaron Main Replace S 90,382 402-00-92200-WTRTNK West Sierra Tank Recoating 838,200 (838,200) -100% (838,200) -100% 402-00-92300-WELL2R Well 2 Renewal/Remediation 215,000 $ 215,000 100% 888888884 402-00.92300-MSTPLN Water Renewal and Replacement Master $ 150,000$ 150,000 100% 102.00.92300 DISTRI Distribution System Monitoring 130,000 S 130,000 100% ... 125,000
402-00-92300-WLL1A3 Well 1A/Well 3 Treatment Renewal and f $ 125,000 $ 100% 102.00.92300-CYPRES P-3, 4: Cypress Tank New Water Main 80,000 $ 80,000 100% 180,000 $ 100,000 402.00.92300-CYPRES T-1: New Cypress Storage Tank 100% 237,000 S 237,000 100% 402-00-92300-CYPRES BP-1: Cypress Tank Booster Pumps 100% 114,300 $ 114,300 Total Category: 911 - CAPITAL PROJECT: 90,382 $ 103,661 $ 987,843 $ 149,643 $ (838,200) -85% 700,000$ (287,843) -29% 531,300 $ (168,700) -24% Total Expense: 304,999 $ 288,411 $ 371,297 S 987,843 $ 149,643 $ (838,200) -85% 700,000 (287,843) -29% 531,300 $ Total Fund: 402 - WATER CAPITAL: 30,410 $ (246,195) S (307,865) $ (981,143) $ (101,763) $ 879,380 -90% 22,400 S 1,003,543 -102% $ 18,900 S (3,500) -16% Ending Fund Balance: 846,244 $ 600,049 $ 292,184 $ 149,549 $ 190,421 $ 40,872 27% 212,8215 63,272 42% 5 231,7215 18,900 Enterprise Funds - Page 6 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Parent Budget 57343%
2021-2022 2022-2023 2023-2024 2024-2025
Total Activity Total Activity Total Activity 2024-2025
Fund: 404 - SEWER OPERATING
Revenue
Category: 620 - CHARGES FOR SVS - COMMUNITY DEVELOPMENT 104.00-62040-000000 CONSERVATION FEE 17,750 $ 1,750 $
Total Category: 620 - CHARGES FOR SVS - COMMUNITY DEVELOPN S 17,750 $ 1,750 $ Category: 650 - INVESTMENT EARNINGS
404-00-65010-000000 INVESTMENT EARNINGS 6,736 $ 62,482 $ 148,403 $ 60,000 $ 112,420 52,420 87% us 62,300 2,300 * 52,500 $ (9,800) -16% 104-00-65100-000000 OTHER INTEREST 7,247 $ 1,092 $
Total Category: 650 - INVESTMENT EARNINGS: 13,983 $ 63,574 $ 149,370 $ 60,000 $ 112,420 $ 52,420 87% 62,300 $ 2,300 52,500 $ (9,800) -16% Category: 680 - SPECIAL REVENUES
104.00-68010.000000 SWR-USAGE 1,555,300 $ 1,532,300 $ (23,000) 1,685,500 S 130,200 1,854,100 $ 168,600 10% 404-00-68020-000000 SWR-BASE 1,402,468 $ 1,538,421 $ 1,673,013 $ 1,830,000 $ 1,823,700 $ (6,300) 2,006,100 S 176,100 2,206,700 $ 200,600 404-00-68158-000000 SWR-REIMB 20,013 $ as us us es
404-00-68160-000000 SWR-REIMB SWR SPCLASSMNT 555 $
Total Category: 680 - SPECIAL REVENUES: 2,799,357 $ 3,385,300 $ 3,356,000 $ (29,300) 3,691,600 es 306,300 4,060,800 $ 369,200 10% Total Revenue: 2,831,090 $ 2,938,131 $ 3,399,148 $ 3,445,300 $ 3,468,420 $ 23,120 3,753,900 308,600 4,113,300 $ 359,400 10% Expense
Category: 700 - WAGES & SALARIES
404.00-70000-000000 EARNING-SALARIES 357,345 $ 345,112 $ 382,115 $ 398,960 $ 348,505 $ (50,455) -13% 419,420 $ 20,460 430,185 $ 10,765 104.00-70000-00JURY JURY DUTY 1,106 $
404.00.70000-STNDBY EARNING-STANDBY PAY 3,830 $ 4,560 $ 4,790 S 230 4,570 $ 4,570 $ 104-00-70006-000000 OVERTIME 830 $ 908 $ 743 $ 560 $ 1,925 $ 1,365 1,430 $ 870 1,460 S Total Category: 700 - WAGES & SALARIES: 362,005 $ 351,305 $ 389,044 $ 404,080 $ 355,220 $ (48,860) 425,420$ 21,340 436,215 5 10,795 Category: 701 - INCENTIVES
104-00-70100-000000 LONGEVITY 12,842 $ 16,674 $ 17205 3 17,730 $ 19,465$ 17,630 $ 21,130 $ 3,500 20% Total Category: 701 - INCENTIVES: 12,842 $ 16,6745 17,730 $ 19,465 $ 1,735 10% 17,630 $ (100) 21,130 S 3,500 20% Category: 702 - FRINGE BENEFITS
204.00-70200-000000 AUTO ALLOWANCE 2,046 $ 2,046 $ 2,051 s 2,040 $ 1,930 $ (110) -5% 2,040 404-00-70220-000000 HEALTH IN-LIEU 339 $ 451 $ 453 5 450 $ 410 $ (40) 104-00-70230-000000 UNIFORM ALLOWANCE 50 $ 253 $ это 3 370 $ 370 sus an un an as on us us us as co es es us us on es 104-00-70231-000000 UNIFORM MAINTENANCE 174 $ 174 $ 173 $ 175 $ 404-00-70232-000000 UNIFORM SAFETY SHOES 318 $ 391 $ 140 $ 510 $ 560 $ 10% Total Category: 702 - FRINGE BENEFITS: 2,876 $ 3,111 $ 3,070 $ 3,170 $ 3,445 $ 275 3,170 Enterprise Funds - Page 7 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Comparison 1
Parent Budget Budget
2021-2022 2022-2023 2023-2024 2024-2025 2024-2025
Total Activity Total Activity Total Activity 2024-2025 2024-25 EST Fund: 404 - SEWER OPERATING
Category: 703 - LEAVE
104-00-70310-000000 LEAVE-HOLIDAY/FLOAT 25,148 $ 25,465 $ 25,427 $ 26,920 $ 37,175 $ 10,255 38% 28,445 $ 1,525 29,175$ 730 104.00-70320-000000 LEAVE-SICK PAY 6,792 $ 12,453 $ 9,750 $ 10,405 $ 12,005 $ 1,600 15% 10,980 $ 575 6% $ 11,265 $ 285 404.00-70330-000000 LEAVE: VACATION/LEAVEPAY 17,105 $ 14,093 $ 15,186 $ 16,000 $ 17,695 $ 1,695 11% 16,925 $ 17,360 $ 435 3% 404-00-70340-000000 LEAVE-COMP TIME TAKEN 840 $ 801 $ 509 $ 1,290 $ 1,290 404-00-70350-000000 LEAVE-BEREAVEMENT 596 $ 744 $ 323 $ 404-00-70360-000000 WORKERS COMP-LIGHT DUTY 1,060 $ 1,060 $ 20 $ (1,040) -98% s 20 $ 404-00-70361-000000 WORKERS COMP-OFF DUTY 144 $
404.00-70362-000000 WORKERS COMP es us in
404-00-70380-000000 LEAVE-SHORT TERM DISABILITY 190 $ 321 $ 106.00-70390-000000 LEAVE-ADMINISTRATIVE 5,186 $ 6,017 $ S,266 $ 5,355 $ 5,945 $ 590 11% 5,700 345 5,845 $ 145 Total Category: 703 - LEAVE: 55,856 $ 59,573 56,927 $ 59,740 $ 75,170 $ 15,430 26% 62,070 $ 2,330 63,665 $ 1,595 Category: 704 - DEDUCTIONS
404-00-70440-000000 DEFERRED COMP 7,029 $ 8,510 $ 7,770 $ 10,520 $ 2,010 24% 10,940 $ 404.00-70450-000000 PERS RETIREMENT 162,904 $ 167,686 $ (27,168) $ 44,510 $ 35,045 $ (9,465) -21% 44,000 $ (510) -1% 45,490 1,490 404-00-70450-UNFUND PERS UNFUNDED LIABILITY 53,740 $ 60,952 $ 7,212 13% 39,220 $ (24,520) -27% 41,840 $ 2,620 404-00-70451-000000 PERS SURVIVOR BFTS 260 $ 260 $ 300 $ 15% 300 $ Total Category: 704 - DEDUCTIONS: 261,103 $ 208,606 $ 107,020 $ 104,027 $ (2,993) 94,040 (12,980) -12% 98,570 $ 4,530 Category: 705 - BENEFIT INSURANCE
104.00-20510-000000 INS-LIFE & DISB 3,730 $ 2,827 $ 3,325 $ 1,520 $ 3,240 $ 1,720 1,520 $ 1,520 $ 104.00.70520-000000 INS-HEALTH 99,329 $ 92,940 $ 97,639 $ 100,760 $ 103,080 $ 2,320 100,090 $ 106,750 $ 6,660 Total Category: 705 - BENEFIT INSURANCE: 103,058 $ 95,767 $ 100,964$ 102,280 S 106,320$ 4,040 101,610 S (670) -1% 108,270 $ 6,660 Category: 706 - TAX
404-00-70510-000000 TAX-MEDICARE 6,771 $ 6,801 $ 7,072 S 7,270 $ 7,100 $ -2% 9,330 $ 2,060 9,610 $ 280 Total Category: 706 - TAX: 6,771 $ 6,801 $ 7,072 $ 7,270 $ 7,100 $ (170) -2% 9,330 $ 2,060 9,610 $ Category: 707 - PAYOUTS
404-00-70710-000000 PAYOUT-COMP TIME ACCRUED 5 $
404-00-70720-0000000 PAYOUT-VAC/LEAVE 31,476 $ 35,257 $ 20,220 $ 19,820 $ 24,560 $ 4,740 24% 13,903 $ (5,917) 3,277 S (10,626) -76% 404.00.70740.000000 PAYOUT-BONUS 300 $ 55 $ 100% es
Total Category: 707 - PAYOUTS: 31,781 $ 19,820 $ 24,615 $ 4,795 24% 13,903 (5,917) - 30% 3,277 (10,626) -76% Category: 799 - COMPENSATED ABSENCES
101-00-79999-999999 CONTRA-COMP ABSENCES (13,896) $ (13,198) $ 14,957 (19,820) $ (24,615) $ (4,795) 24% 19,820 -100% Total Category: 799 - COMPENSATED ABSENCES: 13896) 5 (13,198) $ 14,957 $ (19,820) S 24615)S (4,795) 24% 19,820 Category: 800 - MATERIAL & SUPPLY
408.00.80000-000000 MATERIALS & SUPPLIES 6,914 $ 4,940 $ 2,685 s 7,000 $ 7,000 s 7,000 S 7,000$ 582 $ 298 $ 460 $ 315 $ 315 $ 671 $ 356 704 $
100207180-0 ALOCATED MATERIA SUPRES 7,496 $ 5,238 $ 3,145 $ 7,315 $ 7,315 $ 7,671 $ 356 7,7045 Enterprise Funds - Page 8 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Parent Budget 34373%
2021-2022 2022-2023 2023-2024 2024-2025
Total Activity Total Activity Total Activity 2024-2025
Fund: 404 - SEWER OPERATING
Category: 801 - CONTRACT SERVICES
104-00-80185-000000 CIRCT SVCS-PROFESSIONAL SVCS 25,320 $ 4,847 $ 2,000 $ 2,000 $ 10,000 $ 8,000 400% 10,000 $ 404.00-80185-1ALLOC ALLOCATED-PROFESSIONAL SVCS 6,528 $ 9,193 $ 12,878 $ 12,804 $ 12,804 $ 12,772 $ 16,330 $ 3,558 28% 404.00-80186.000000 CNTRCT SVCS-TECH & DATA MGMT 11,735 $ 19,353 $ 23,131 $ 19,387 $ 19,387 $ 18,625$ (762) -4% 19,100 $ 475 404-00-80186-1ALLOC ALLOCATED-TECH & DATA MGMT 30,210 $ 35,278 $ 31,873 $ 42,944 $ 42,944 $ 43,962 $ 1,018 44,320 $ 358 1% 404-00-80187-000000 CNTRCT SVCS-SPECIAL PROJECT 7,500 $ 7,500 $ (7,500) -100% $ 404-00-80188-000000 CNTRCT SVCS-GENERAL 1,467 $ 1,759 $ A058 S 10,000 $ 10,600 $ 15,620 5 5,620 56% s 15,640 S 104.00.80188.17RATE SEWER 2017 RATE STUDY 663 $ 12,500 $ 12,500 100% $ 12,500 $ 404-00-80188-1ALLOC ALLOCATED-GENERAL 11,014 $ 10,638 $ 9,304 $ 18,330 $ 18,316 $ (14) 15,454$ (2,876) -16% 14,829 $ Total Category: 801 - CONTRACT SERVICES: 86,937 $ 81,068 81,245 $ 112,965 $ 113,551 $ 586 128,933 $ 15,968 14% 132,719 $ 3,786 Category: 802 - LEGAL
404-00-80285-000000 SVCS-LEGAL
104-00-80285-1ALOE ALLOCATED-LEGAL RETAINER 1,230 11,256 $ 404-00-80285-2ALLOC ALLOCATED-LEGAL NON-RETAINER 1333003:003 5,070 497% is us is us es 6,279 101-00-80286-1ALOC SVCS-LEGAL-SPCL-ALLOCATED 3,245 $
Total Category: 802 - LEGAL: 6,300 20,780 $ 620
Category: 803 - UTILITIES
104-00-80302-000000 UTILITIES- COMCAST 1,850 130% 3,370 $ 100 104-00-80303-000000 UTILITIES- PG&E 2,540 15% 21,170 us 1,390 104-00-80305-000000 UTILITIES - SONOMA EVERGREEN 150 18% 1,000 $ 104-00-80306-000000 UTILITIES-PHONE 5,600 $ 170
Total Category: 803 - UTILITIES: 4,600 31,140 $ 1,690
Category: 804 - OTHER INSURANCE
404-00-80520-000000 INSURANCE-OTHER
104-00-80620-1ALLOC ALLOCATED-OTHER INSURANCE 108.501 S 9,613 10% 9,425 Total Category: 804 - OTHER INSURANCE: 108,501$ 117265- 9,613 10% 9,425
Category: 805 - REPAIR & MAINTENANCE
404-00-80570-000000 R&M-GENERAL 24,271 $ 15,504 $ 10.000 $ 10,000$ 26,000 21,200 (4,800) 408.00.80572.000000 REM-VEHICLE 12,674 $ 41,621 $ 111,6045 106,305 2006% 48,568 S (63,036) 100% 404-00-80572-1ALLO ALLOCATED - R&M-VEHICLE 30,000 $ 10,790 $ (30,000) Total Category: 805 - REPAIR & MAINTENANCE: 30,733 $ 20,727 $ 16,283 5 62,411 $ 137,604 $ 92,304 69,768 $ (67,836) -49% Enterprise Funds - Page 9 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Comparison 1 repain: Comparison 2 Comparison 2
Parent Budget Budeet Budget
2021-2022 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Total Activity Total Activity Total Activity 2024€ 2024-25 EST 2025-2026 PROP 2026-2027 PROP Fund: 404 - SEWER OPERATING
Category: 806 - OTHER EXPENSES
:06.00.80505.000000 ADS.& PUBS 143 $
101-00-80507-000000 BAD DEBT WRITE OFF (41,630) $
108-00.80509.000002 BANK & MERCHANT FEES 34,212 63,599 18,500 S 117.970 S 99,370 70,000 51 500 71,960 108.00.80500.1ALLOC ALLOCATED-BANK & MERCHANT FEES 33,009 $ 1,160 2,430 $ 1,270 404-00-80511-000000 DUES & SUBSCRIPTIONS 13,998 $ 10,921 13,724 12,913 $ 12,913 $ 91 105.00.80511-JALQC ALLOCATED-DUES & SUBSCRIPTIONS 1,039 2,469 $ 404.00.80$16-000000 EQUIPMENT RENTAL 10,597 11,731 13,105 10,600 10,600 $ E01-00.80S16-1ALLOC ALLOCATED-EQUIPMENT RENTAL
:01.00.80526.000000 LICENSING-SOFTWARE
104-00-80528-000000 MEETING & TRAINING n.nnnn...n.n..
...... sansenseeinesensen
:01-00.80529.000000 RECRUITING
20s.00.80630-000000 POSTAGE 47 is u
206-00-80531-000000 PRNTG-PSTG-UMUTY BILLING
:06.00.20632.000000 PRINTING/COPIES 2283857 n.....
:01-00-80532-1ALLOC ALLOCATED-PRINTING/COPIES 2,748 2,325 > 530 EDL.0N.2A60.000000 REGULATORY FEES 3,746
:06-00.90665:000000 SMALL TOOLS & EQUIP. 3,500 3500 s 500) 2,000
:01-00.80552.000C00 TRAVEL, MEALS, LODGING
:02.00.80654.000000 VEHICLE FUEL EXPENSE 6,898 7,162 S 4,400 $ 4,400 $ (4,400) Total Category: 806 - OTHER EXPENSES: 35,257 78,326 125,551 75,595 $ 175,825 $ 100,230 104,075 $ 106,482 2,407 Category: 807 - FISCAL FEES
S04-02.80754.000002 507 $
TOLD READ FS A RAN E-DELICENT SEWER
Category: 808 - DEBT SERVICE
:06.00.92922.000000 INTEREST EXPENSE 23,377 $ 22,049 $ 21.658 $ 21,658 19,361 $ 19,361 18,830 (531) 106-00-30322-999999 INVESTMENT EXPENSE - FMV 26,536 $ (15,418) $ (9,991) $ • ~3 :01.00.80325-000000 INTEREST - INTERFUND LOAN 25,517 $ 24,316 S 23,069 S 27,069 $ 27,069 $ 4887} 19,290 $ (7,779) 17,858 206.00.90935.000000 PRINCIPAL - INTERFUND LOAN 40,429 $ $5.510 $ 15.081 56,906 $ 16,477 58,338 Total Category: 808 - DEBT SERVICE: 52,053 $ 32,276 35,127 s 67,498 $ 104,237 $ 36,739 95,557 $ 28,059 95,026 s Category: 809 - CAPITAL OUTLAY
4N-00-90905-1ALLOC ALLOCATED-FIXED ASSET-VEHICLE 118,695 $ (118.695) -100% s on us (118,695) -100% s Total Category: 809 - CAPITAL OUTLAY: 118,695 $ (118,695) -100% S (118,695) -100% Category: 810 - TRANS OUT & OTHER USES
405-00-81000-000000 OPER TRANS OUT-SWR 280,000 $ 30,000 $ 80,000 $ (80,000) -100% $ 10,000 $ 10,000 Total Category: 810 - TRANS OUT & OTHER USES: 280,000 $ 80,000 $ 80,000 $ (80,000) -100% $ 10,000 $ (10,000) Enterprise Funds - Page 10 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Fund: 404 - SEWER OPERATING
Category: 820 - ENTERPRISE
104-00-80334-SUBREG PRINCIPAL - DEBT SERVICE
404-00-82040-000000 WASTEWATER TREATMENT
404-00-82052-000000 CNSRVTN-TOILET RETRO 23233 152125
Total Category: 820 - ENTERPRISE:
Total Expense: 3,259,538 $ 3,446,025 $ 3,643,680 3,853,156 $ 3,867,464 $ 14,308 3,887,749 5 34,593 1% 3,934,852 $ 47,103 Total Fund: 404 - SEWER OPERATING: (428,448) $ (507,894) $ (244,532) $ (407,856) $ (399,044) $ 8,812 -2% (133,849) $ 274,008 178,449 $ 312,297 Ending Fund Balance: 2,280,307 5 1,772,413 5 1,527,882 5 942,909 5 1,128,838 5 185,929 20% 994,989 5 52,080 6% 5 1173,438 $ 178,449 18% Required Reserve: 693,765 5 757,602 5 753,373 5 843,139 $ 872,018 939,260 945,008 Reserve In Excess 55,729 228,430
Enterprise Funds - Page 11 of 12
ENTERPRISE FUNDS Budget Comparison Report
Cotati, CA Account Detail
Fund: 405 - SEWER CAPITAL
Revenue
Category: 650 - INVESTMENT EARNINGS
105-00-65010-000000 INVESTMENT EARNINGS (1,700) -21% $ 5,300 $ (1,000) Total Category: 650 - INVESTMENT EARNINGS: 5,300 $ (1,000) -16% Category: 670 - TRANSER IN & OTHR SOURCES
405.00-67000-000000 OPER TRANS IN-SWR CAP 280,000 $ 80,000 $ 80,000 (80,000) -100% $ 10,000 $ Total Category: 670 - TRANSFR IN & OTHR SOURCES: 280,000 80,000 80,000 (80,000) -100% 10,000 Category: 680 - SPECIAL REVENUES
36,567 $ 36,567 $
105-00-68162-000000 SWR CPTL-REIMB E3SBECT
Total Category: 680 - SPECIAL REVENUES: 36,567 S 21,467 142% 36,567S Total Revenue: 42,867$ (60,233) •58% 51,8675
Expense
Category: 808 - DEBT SERVICE
405-00-80822-999999 INVESTMENT EXPENSE - FMV 6,589 $ (5,651) $ (547) $ Total Category: 808 - DEBT SERVICE: 6,589 $ 5,651) 5 (547) $ 105-00-80900-000000 FIXED ASSET-EQUIP. 50,000 (50,000) -100% (50,000) -100% 272,60 S 272,160 s $ SI0'882 un u es us us es
405-00-80999.999999| CONTRA-ASSET EXPENSE (959,997) $ 520,381) S Total Category: 809 - CAPITAL OUTLAY: 272,160$ (687,837) $ (231,967) $ 50,000 $ (50,000) -100% $ (50,000) -100% Category: 911 - CAPITAL PROJECT
405-00-92300-53PWGL SWR-SCADA PHASE 2 62,968 5 81,650 $ 50,395 $ (31,255) -38% (81,650) -100% 905-00-92300-CYPRSS SWR-CYPRESS LINE REPLACEMENT 457,414 $ 495-00-92300-MNHOLE MANHOLE LATERAL REPAIR 109,597 $ 46,075 s 2,500 $ 2,500 100% ..... 888฿ on us us us en en 105-00-92300-WSIERA SWR-W. Sierra Ave Sewer Replacement 897,882 s 105.00.92300-LETSTA Sewer Lift Station Renewal and Replacement 110,000 110,000 100% 405.00.92300-MSTPLN Sewer Renewal and Replacement Master Plan 70,000 $ 70,000 100% (70,000) -100% 109,597 $ 943,957$ 520,381$ 81,650 $ 52895S (28,755) -35% 70,000 $ (81,650) -100% 110,000 $ 40,000 Total Expense: 388,345 $ 250,469 $ 287,868 s 131,650 $ 52,8955 (78,755) 60% $ 70,000 s (131,650) -100% S 110,000 $ Total Fund: 405 - SEWER CAPITAL: (88,859) 5 (201,736) $ 74,952 5 (28,550) $ 122,412 $ 150,962 -529% $ (27,133) $ 34,850-122% S (58,133) 5 (31,000) 114% Ending Fund Balance: 94,941 $ (106,795) 5 (31,843) $ (89,373) $ 90,569 $ 179,942 -201% $ 63,436 $ 152,809 -171% 5 5,303 S -92% Enterprise Funds - Page 12 of 12