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 = $ 4,083,430 $ 9,813,548 41.61% > 25% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio = $ 4,083,430 $ 387,819 10.53 > 2.00 Twelve Month
Rolling Revenues To
6/30/2025
Twelve Month
Rolling Budget
Revenues
Revenues to
Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 11,681,447 $ 11,401,128 2% > - 10% Fiscal Year Total
Revenues To
6/30/2025
Prior Fiscal Year
Revenues *
6/30/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 11,681,447 $ 11,938,572 -2% D. Increase in Expenditures
Fiscal Year
Operating
Expenditures
6/30/2024
Budget Expenditures
(12 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 9,198,410 $ 9,813,548 -6% < 10% Fiscal Year
Operating
Expenditures
6/30/2024
Prior Fiscal Year
Operating
Expenditures
06/30/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 9,198,410 $ 8,903,214 3% E. Significant Revenue Sources Changes
Current Fiscal Year
6/30/2025
Prior Fiscal Year
6/30/2024 % Change Goal
Bradley Burns $ 2,768,865 $ 2,814,696 -1.6% > - 10%
Measure S $ 3,056,386 $ 3,085,487 -0.9%
Combined Sales Tax $ 5,825,251 $ 5,900,184 -1.3%
Property Tax $ 2,170,267 $ 2,070,441 4.8%
Current Fiscal Year
6/30/2025
Budget
(12 Months) % Change Goal
Bradley Burns $ 2,768,865 $ 2,727,500 1.5% > - 10%
Measure S $ 3,056,386 $ 3,040,000 0.5%
Combined Sales Tax $ 5,825,251 $ 5,767,500 1.0%
Property Tax $ 2,170,267 $ 2,138,512 1.5%
Monday, June 30, 2025
City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
General Fund:
Monday, June 30, 2025
F. Community Event Identification: None Noted
Fiscal Year Total
Revenues To
6/30/2025
Fiscal Year
Operating
Expenditures
6/30/2025
Current Year
Revenues to
Expenses Goal
G. Current Fiscal Year Revenues to Operating Expenditures $ 11,681,447 $ 9,198,410 127% > 110% Prior Fiscal Year
Revenues
6/30/2024
Prior Fiscal Year
Expenditures
06/30/2024
Prior Year
Revenues to
Expenses
Prior year Revenues to Operating Expenditures $ 11,938,572 $ 8,903,214 134% 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 some revenue sources, it is consistent that the coverage for revenues 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 = $ 4,049,812 $ 2,148,476 188.50% > 33% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio: = $ 4,049,812 $ 186,360 21.73 > 2.0 Twelve Month
Rolling Revenues To
6/30/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 2,805,659 $ 2,340,724 20% > - 10% Fiscal Year Total
Revenues To
6/30/2025
Prior Fiscal Year
Revenues
6/30/2023
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 2,805,659 $ 2,414,032 16% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
6/30/2025
Budget Expenditures
(12 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 2,116,941 $ 2,148,476 -1% < 10% Fiscal Year
Operating
Expenditures
6/30/2025
Prior Fiscal Year
Operating
Expenditures
06/30/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 2,116,941 $ 1,967,212 8% 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
6/30/2025
Fiscal Year
Operating
Expenditures
6/30/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 2,805,659 $ 2,116,941 133% > 110% Prior Fiscal Year
Revenues
6/30/2024
Prior Fiscal Year
Expenditures
06/30/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 2,414,032 $ 1,967,212 123% Monday, June 30, 2025
* 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.
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 = $ 2,583,981 $ 3,328,553 77.63% > 33% B. Cash* Current Liabilities** Quick Ratio Goal
Liquidity Ratio: = $ 2,583,981 $ 66,656 38.77 > 2.0
C.1 Twelve Month
Rolling Revenues To
6/30/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
Rolling Twelve Months Revenue to Budget = $ 3,603,624 $ 3,563,727 1% > - 10% C.2 Fiscal Year Total
Revenues To
6/30/2025
Prior Fiscal Year
Revenues
6/30/2024
Revenues to Prior
Year
Current Fiscal Year Revenue to Prior Fiscal Year = $ 3,603,624 $ 3,481,968 3% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
6/30/2025
Budget Expenditures
(12 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 3,724,991 $ 3,753,506 -1% < 10% Fiscal Year
Operating
Expenditures
6/30/2025
Prior Fiscal Year
Operating
Expenditures
06/30/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 3,724,991 $ 3,328,553 12% Ref:
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
6/30/2025
Operating
Expenditures
6/30/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 3,603,624 $ 3,724,991 97% > 110% Prior Fiscal Year
Revenues
6/30/2024
Prior Fiscal Year
Operating
Expenditures
06/30/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 3,481,968 $ 3,328,553 105% Ref:
Monday, June 30, 2025
* 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.
Increase in expenditures are in line with budget for operations. These funds are continuing to be closely monitored and every expenditure evaluated critically for and risk.
Revenues have improved in part due to the move to monthly billing and increased rates. Expenditures continue to increase and are closely monitored as noted in section D. above. This will continue to be monitored for increased risk.