mar
• may
jun
SPECIAL • jul
aug
sep
REVENUES
• oct
& INTERNAL • nov
a dec
SERVICE
FUNDS
124,500
FiscalYear 2025/26 & 2026/27 95,054 125,000
City of Cotati 97,511 154,000
154,568 95,00
Session Date: April 15, 2025 56,845 99,011 154,28
058 110,000 99,216 110,0
6,487 150,000 101,090 89
124,000 35,000 101,684
600 105,450 83,000 101,962
86,502 45.000 102,747
eb AnO - anG
Study Session
Overview
• Tentative Schedule
> Budget Study S.A.F.E.
› Special Revenues
• Internal Service Funds TEANG
• Packet Provided Schedules
> Special Revenue & Internal Service Funds
Descriptions
> Special Revenue Funds Workbook
• Landscape and Lighting Districts
Detailed Workbooks
• Internal Service Funds Workbooks
Feb. 20, 2025 April 15, 2025
Strategic Planning Session Budget Study Session
• Developed City Objectives/Goals • Enterprise Funds
Budget Focus •Capital Projects
• Special Revenues
• Strategic Projects
• Transfers In and Outs
Tentative
City Vision, Mission Schedule
Summary
Budget Study Session
• General Fund
• Revenues
•Expenditures By Departments
•Allocated Contracts
•Budgeted Staffing Budget Adoption
April 1, 2025 June 10, 2025
Special
Revenues
Proposed Budget for FY
2025/26 & 2026/27
What are Special
Revenue Funds?
Special Revenue Funds are a group
of accounts established by a
government for restricted use to Parks
ensure that certain revenue sources
are used or earmarked only for their for All
specific purpose.
This Special Revenue Fund type
may be used to account for the
proceeds of specific revenue sources HER SURE MOS AND
that are legally restricted or restricted
by City Council policy for a specified
purpose.
What are Cotati's Special Revenue Funds
• In-Lieu- • Traffic • Public • PEG Grant
Inclusionary Mitigation Safety • So. Sonoma
Housing • Park In Lieu
• Kg Program Business Park
• Bed Tax • Comm. Dev.
• Veterans
• Linkage - Block Grants
Affordable Building
• Gas Taxes
Housing • MTC Street/Go
COMMUNITY DEVELOPMENT • Disability PIUBLIC WORKS Sonoma POLICE DEPARTMENT CITY MANAGER Access & • Community
Education
Facilities Dist.
• In-Lieu Tree • RMRA
Fund
• Parks Measure
M
All Special Revenue Funds revenues are considered consistent with prior years with the following notes:
> Gas Tax & RMRA*
• Revenues are subject to volatility in gas pricing.
> MTC Street/GO SONOMA
• Revenues increased due to new allocation with Go Sonoma Funding
> Traffic Mitigation Fund -
Special
• Variability in development fees - conservative projection > Park In-Lieu
Revenue
> Projected based on minimal development projects in future years.
Highlights > K-9 Program
> Fully funded by Contributions from Measure S/General Fund. • In-Lieu Inclusionary Housing/Linkage Affordable Housing • Expenditures to be designated with projects.
› Bed Tax and Parks Measure M - Park Capital Projects
> Disability Access and Education Revolving Fund***
> No currently proposed projects/training
Information Ref- * https://www.californiacityfinance.com/LSR2301.pdf **https://cscda.org/infrastructure-finance-programs/
***https://www.dgs.ca.gov/CCDA/Resources/CCDA-Resources-List/Disability-Access-and-Education-Revolving-Fund An internal service fund is any
fund that is used to account for
INTERNAL the financing of goods or
services provided by one
department or agency to other
departments or agencies of
SERVICE the governmental unit, or to
other governmental units, on a
cost reimbursement basis.
FUNDS
Currently the City utilizes a
Vehicle Replacement Fund and
a Compensated Absences Fund
Maintains appropriate reserve to meet
expenses and build limited reserves for future
fund resiliency
Internal Proposed schedule for vehicle replacement
Service includes replacement of aged equipment and
Funds purchase new equipment
Compensated absences for Fiscal Year 25/26 &
Budget 26/27 proposed based on meeting current
Highlights payout expectations
Compensated Absences Expenditures and
Revenue are allocated Based on General FTE
of Liability
2025/26 Continued Investment of $457K includes
• Replacement of :
• One Patrol Vehicle
• Upfit and conversion of Two other Police Vehicles
Vehicle • One Public Works Field Truck Replacement
• One Public Works F8oo rolled forward from the prior year Replacement
• New Equipment- Various as needed including:
• Two Trailers one for Water one Flatbed
Repairs & Maintenance of Existing Fleet
Designed to maintain the government
wide compensated absences liability by
billing out proportionate usage and
balance to the appropriate funds and
departments.
Compensated
Absences
Fund Funding is decreasing related to
estimated changes in Staffing with
Significant Accrued Compensated
Absence Balances
12 i• cotati