City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
General Fund:
Cash*
Budget Operating
Expenses Cash Coverage Goal
A. Cash Coverage Ratio = $ 3,677,614 $ 9,447,826 38.93% > 25% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio = $ 3,677,614 $ 385,044 9.55 > 2.00
Twelve Month
Rolling Revenues To
3/31/2025
Twelve Month
Rolling Budget
Revenues
Revenues to
Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 11,625,969 $ 10,371,769 12% > - 10% Fiscal Year Total
Revenues To
3/31/2025
Prior Fiscal Year
Revenues
3/31/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 6,880,212 $ 6,571,161 5% D. Increase in Expenditures
Fiscal Year
Operating
Expenditures
3/31/2025
Budget Expenditures
(9 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 6,952,804 $ 7,085,870 -2% < 10% Fiscal Year
Operating
Expenditures
3/31/2025
Prior Fiscal Year
Expenditures
03/31/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 6,952,804 $ 6,306,325 10% E. Significant Revenue Sources Changes
Current Fiscal Year
3/31/2025
Prior Fiscal Year
3/31/2024 % Change Goal
Bradley Burns $ 1,563,776 $ 1,648,141 -5.1% > - 10%
Measure S $ 1,760,133 $ 1,825,030 -3.6%
Combined Sales Tax $ 3,323,909 $ 3,473,171 -4.3%
Property Tax $ 1,161,066 $ 1,161,066 0.0%
Current Fiscal Year
3/31/2024
Budget
(9 Months) % Change Goal
Bradley Burns* $ 1,563,776 $ 1,687,000 -7.3% > - 10%
Measure S* $ 1,760,133 $ 1,799,583 -2.2%
Combined Sales Tax* $ 3,323,909 $ 3,486,583 -4.7%
Property Tax** $ 1,161,066 $ 1,065,879 8.9%
Monday, March 31, 2025
* - Sales Tax - 7 of the 12 monthly payments have been received to date as they are received two months after the collection period they represent. ** - Property Tax - 1/2 of the annual payments have been received to date. Another payment is to be received in April with an adjustment payment in June.
City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
General Fund:
Monday, March 31, 2025
F. Community Event Identification: None Noted
Fiscal Year Total
Revenues To
3/31/2025
Fiscal Year
Operating
Expenditures
3/31/2025
Current Year
Revenues to
Expenses Goal
G. Current Fiscal Year Revenues to Operating Expenditures $ 6,880,212 $ 6,952,804 99% > 110% Prior Fiscal Year
Revenues
3/31/2024
Prior Fiscal Year
Expenditures
03/31/2024
Prior Year
Revenues to
Expenses
Prior year Revenues to Operating Expenditures $ 6,571,161 $ 6,306,325 104% Ref:
* Cash incudes the pooled cash attributable to the evaluated fund which consists of all liquid available cash and investments held including CD's and Treasury notes. ** Current Liabilities are the total of all liabilities for the evaluated fund, as of the reporting date, that are due and payable within one year.
Due to timing of major revenue sources, mentioned in D above, it is consistant that the coverage for reveneus would be lower through this period to date. This will continue to be monitored for risk.
Though no indicator was noted, this will continue to be monitored.
City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
Water Enterprise Fund
Cash*
Budget Operating
Expenses Cash Coverage Goal
A. Cash Coverage Ratio = $ 3,799,132 $ 2,298,542 165.28% > 33% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio: = $ 3,444,351 $ 98,743 34.88 > 2.0
Twelve Month
Rolling Revenues To
3/31/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 2,608,658 $ 2,350,781 11% > - 10% Fiscal Year Total
Revenues To
3/31/2025
Prior Fiscal Year
Revenues
3/31/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 2,101,372 $ 1,773,637 18% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
3/31/2025
Budget Expenditures
(9 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 1,657,786 $ 1,723,907 -4% < 10% Fiscal Year
Operating
Expenditures
3/31/2025
Prior Fiscal Year
Expenditures
03/31/2023
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 1,657,786 $ 1,352,622 23% E. Supporting Agency Change In Rates
1-Jul-24 Goal
Budgeted Rate Agency Rate Difference < 2%
Sonoma County Water Agency (65% of supply) 6.00% 9.98% 3.9800% F.
Fiscal Year Total
Revenues To
3/31/2025
Fiscal Year
Operating
Expenditures
3/31/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 2,101,372 $ 1,657,786 127% > 110% Prior Fiscal Year
Revenues
3/31/2024
Prior Fiscal Year
Expenditures
03/31/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 1,773,637 $ 1,352,622 131% Monday, March 31, 2025
* Cash incudes the pooled cash attributable to the evaluated fund which consists of all liquid availble cash and investments held including CD's and Treasury notes. ** Current Liabilites are the total of all liabilities for the evaluated fund, as of the reporting date, that are due and payable within one year.
City of Cotati
Summary of Fiscal Resilience General Fund Factors
As of:
Sewer Enterprise Funds
Cash*
Budget Operating
Expenses Cash Coverage Goal
A. Cash Coverage Ratio = $ 2,807,536 $ 4,212,328 66.65% > 33% B. Cash* Current Liabilities** Quick Ratio Goal
Liquidity Ratio: = $ 2,807,536 $ 49,113 57.17 > 2.0
C.1 Twelve Month
Rolling Revenues To
3/31/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
Rolling Twelve Months Revenue to Budget = $ 3,499,184 $ 3,412,228 3% > - 10% C.2 Fiscal Year Total
Revenues To
3/31/2025
Prior Fiscal Year
Revenues
3/31/2024
Revenues to Prior
Year
Current Fiscal Year Revenue to Prior Fiscal Year = $ 2,674,066 $ 2,480,781 8% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
3/31/2025
Budget Expenditures
(9 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 2,851,078 $ 2,800,929 2% < 10% Fiscal Year
Operating
Expenditures
3/31/2025
Prior Fiscal Year
Expenditures
03/31/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 2,851,078 $ 2,555,736 12% E. Supporting Agency Change In Rates
1-Jul-24 Goal
Budgeted Rate Agency Rate Difference < 2%
Santa Rosa Wastewater Treatment 9.00% 6.38% -2.6200%
F.
Total Revenues To
3/31/2025
Operating
Expenditures
3/31/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 2,480,781 $ 2,555,736 97% > 110% Prior Fiscal Year
Revenues
3/31/2024
Prior Fiscal Year
Expenditures
03/31/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 2,480,781 $ 2,555,736 97% Note:
Monday, March 31, 2025
* Cash incudes the pooled cash attributable to the evaluated fund which consists of all liquid availble cash and investments held including CD's and Treasury notes. ** Current Liabilites are the total of all liabilities for the evaluated fund, as of the reporting date, that are due and payable within one year.
This item is improving over prior year and aligned with the utility rate study. Revenues have improved in part due to the move to monthly billing which more closly ties to the cost of services rendered. This will continue to be monitored for increased risk.