Cotati City Council
April 15, 2025

GENERAL FUND Budget Comparison Report
Cotati, CA Account Detail
Comparison 2
CAmASSAA ! to Comparison 1
Parent Budget
2021-2022 2022-2023 2023-2024 2024-2025 =7=FZ7 псвате / (Бестези Total Activity Total Activity Total Activity 2024-2025
Category
Fund: 101 - GENERAL FUND
Revenue
601 - PROPERTY TAX 1,873,508 $ 1,967,056 $ 2,070,441 S 2,123,996 $ 2,182,379 ≤ 58,383 35$ 2,146,290 ≤ 22,284 15$ 2,207,731 s 61,A51 34 603 - SALES TAX 6024.055$ 5,900,184 S 6,027,000 S 5,977,000 150,000) -1% S 5,857,000 (160,000) -3% S 6,054,950 $ 187,950 35 604 - OTHER TAX 678,562 794,674 $ 752,500 $ 818,450 $ 65,930 9% s 873,750 $ 121,250 16% C 911,000 $ 27 350 606 - LICENSE & FRANCHISE 686,807 $ 718,840 S 771,771 597,4009 748,600 5 151,200 25% S 782,800 $ 185,400 31% s 23,000 121,500 $ 7 500 128,745 14. 74S 135 S 133,845 $ 5,100
80,114$ 102,853 S 12690S
608 - REVENUE - OTHER AGENCIES 300,965 218,870 $ 224,320 $ SASO 231,541 12671 6% s 238,864 $ 7,323 101,218 s
609 - OTHER REVENUE 406,610 $ 2,405,455 $ 292,880 $ 195,750 $ 254,835 $ 30% S 250,310 ≤ SA CEN 28% S 256,040 $ 5,730 620 - CHARGES FOR SVS - COMMUNITY DEVELOPMENT 400,386 $ 363,549 $ 2227509 290,926 $ 291,250 $ 474 1143426 SC 240,600 16,300) -3% 630 - CHARGES FOR SVS - PUBLIC WORKS 93,475 $ 162,748 $ 08920 65,200 S (300) 68,000 2,500 45 s 540 - CHARGES FOR SVA-PUB SFTY 76,483 $ 66,489 46,983 $ 114,217) -23% S 69,660 $ 8,160 14% s 72,339$ 2,679 4% 650 - INVESTMENT EARNINGS 19,717 $ 187,238 $ 288,865 200,000 226,500 $ 25,500 13% S 157,000 $ 143,000) -22% $ 132,200 (24,800) -16% 660 - CONTRIBUTIONS 10,231 $ 7,886 8,734 6,300 6,950 $ 10% S 9,000 $ 430 9,600 Total Revenue: 10,711,592 $ 12,846,631 10,963,967 5 310,625 3% 10,831,486 $ 178,144 25 S 303,483 3% Sxpense
70D - WAGES & SALARIES 2,616,594 $ 2,827,383 $ 3,101,731 3,430,145 3,027,680 1407 465 -124 3,950,580 520,435 3150 4,083,290 132.710 701 - INCENTIVES 95,476 S 124,019 $ 116,229 154,230 132,413 - 10% 166,260 17 our 14,770 702 - FRINGE BENEFITS 23,395 (2,795) •11% S 27,190 $ 1,000 703 - LEAVE 426,181 $ 504,669 $ 456,434 508,315 591,286 82,971 16% 553,920 45,605 570,510 16,590 704 - DEDUCTIONS• 6,085,622 $ 803,913 $ 1,035,184 1,114,610 1,109,329 (5,281) 1,026,660 $ (87,950) -8% 1,076,050 40200 705 - BENEFIT INSURANCE 475,754 $ 163,828 $ 480,090 525,680 487,895 32,380 593,730 35,670 706 - TAX 67.907S 52,955 $ K0781 54,325 (6,455) -11% S 72,780 12,000 2004 75,090 2,310 707 - PAYOUTS 127,743 $ 147,303 114,04D 117,170 56,960 60,210) -51% € 100,894 $ (16,276) 1400 83,890 (17,004) 1700 720 - MISCELLANEOUS PAYROLL 896 $ 14,850 100% S
800- MATERIAL & SUPPLY 81,625 S 85,498 73,416 79,616 81,621 $ 83,272 1,091 - CONTRART SERVICES 12905220 1,688,126 1,760,844 72,718 1690 957 (47,929) •3% 302 - LEGAL 84.837s 0197.582 202,893 207,425 $ 4,532 226,424 5 23,531 12% 199,540 (26,884) -12% 803 - UTILITIES 245,669 $ 335,058 $ 362,570 435,700 444,040 $ 8,340 476,500 5 40,800 511,510 35,010 804 - OTHER INSURANCE 393,874 $ 492,180 $ 588,756 695,045 758,477 797,675 $ 857.029 805 - REPAIR & MAINTENANCE 1152710 112 0209 125 809 240 70 36,590 103,030 24207 (66,023) -21% 806 - OTHER EXPENSES 263,866 $ 381,706 $ 343,515 327,926 406,130 78,201 24% 409,916 81,990 398,580 (11,336) -3% 807 - FISCAL FEES 71,130 $ 66,121 $ 61,119 78,506 93,806 15,300 19% 70,533 17,973) - 10% no " 84,259 13,726 19% 811 - MISCELLANEOUS EXPENSE 78,176 $ 4,790 $ 6,505 31,550 31,550 35,175 11% 34,946 (229) 212 COME DEV CATHER SYPENSA 53,317 S 25,750 475,000 -74% 1S 00.50 813 - PUB SAFETY-OTHER EXPENSE 2019$ 1,000 1,000 1,000 1,000 840 - SPECIAL FUNDS (14,170) $ (14,870) $ (10,050) $ (22,326) (22,326) $ (9,993) 12,333 55% (10,329) S (336) 35 Total Expense: 12,467,890 $ 7,927,764 $ 8.641.697 9,755,906 9,525,235 10,554,282 $ 798,376 10,755,721 201 429 Net Operating Revenues/(Espenses): (1,756,298) $ 4,918,867 $ 2472 401 897,436 1,438,732 $ 541,296 60% $ 277,204 5(620,232) 69% $ 379,248 $ 102,045 37% 80B - DEBT SERVICE 71,256 $ (50,440) $ (14,449) 4,630 (15,370) 5 20,000 A S (4,630) 10* S 809 - CAPITAL OUTLAY voles un 55,456 $ 31,550 $ 225,610 225,610 225,610 225,610 Net Other Sources/(Uses) 126,712 S (18,890) 5 261,517 230,240 21024020009 5 225,610 5(4.630) -25 225.610 056 Transfers In/(Out)
670- TRANSER IN & OTHR SOURCES® 523,741 5 165,000 46%S 393,342 ≤ 35,601 294 792 1,A50 810 - TRANS OUT & OTHER USES 6316.9381 3683935416507 105 5 3,551,850 5 549,150 - 13% 5 (287,000)53,264.8500 Net Transfers In/(Out) 1,789,734 $ (3,560,731) S (3,160,652) $ 582,607 - 16% S (3,158,508) $ •16% C 107,792 $ 3,266,300 Total Fund: 101 - GENERAL FUND: (93,277) $ 1,277,027 $ (1,279,581) 5 (3,076,063) $ (1,932, 160) 5 1,143,903 -37% $ (3,106,915) ≤ (30,352) 1% $ 251,430 $3,364,345 WARN Ending Fund Balance: 8,996,690 $ 10,273,717 $ 8,994,136 $ 4,751,379 $ 7,061,976 $2,310,597 3,955,061 S (79%6,318) 4,216,491 $ 261,430 Required Reserve: 3,116,973 $ 1,981,941 $ 2,160,424 $ 2,438,977 $ 2,381,309 2,638,571 2,638,930 Reserve In Excess 5,879,717 S 8,291,776 $ 6,833,712 S 2,312,403 $ 4,680,667 1,316,491 1,527,561 Total Reserve % of Operating Expenses 72% 130% 104% 49% 74% 37% 39%