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 = $ 2,615,780 $ 10,558,688 25% > 25% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio = $ 2,615,780 $ 187,310 13.97 > 2.00 Twelve Month
Rolling Revenues To
9/30/2025
Twelve Month
Rolling Budget
Revenues
Revenues to
Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 9,689,534 $ 11,360,693 -15% > - 10% Fiscal Year Total
Revenues To
9/30/2025
Prior Fiscal Year
Revenues *
9/30/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 989,615 $ 1,089,149 -9% D. Increase in Expenditures
Operating
Expenditures
9/30/2025
Budget Expenditures
(3 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 2,798,071 $ 2,639,672 6% < 10% Operating
Expenditures
9/30/2025
Prior Fiscal Year
Expenditures
9/30/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 2,798,071 $ 2,404,320 16% E. Significant Revenue Sources Changes
Current Fiscal Year
9/30/2025
Prior Fiscal Year
9/30/2024 % Change Goal
Bradley Burns $ 207,277 $ 256,070 -19.1% > - 10%
Measure S $ 227,233 $ 277,902 -18.2%
Combined Sales Tax $ 434,510 $ 533,972 -18.6%
Property Tax $ - $ - 0.0%
Current Fiscal Year
9/30/2025
Budget
(1 Month) % Change Goal
Bradley Burns* $ 207,277 $ 233,600 -11.3% > - 10%
Measure S* $ 227,233 $ 255,317 -11.0%
Combined Sales Tax* $ 434,510 $ 488,917 -11.1%
Property Tax $ - $ 177,000 -100.0%
Tuesday, September 30, 2025
* - Sales Tax - 1 of the 12 monthly payments have been received to date and show a dip in receipts from the prior year and budget. The second payment for the fiscal year is scheduled and is increased from the first payment and in line with budget expectation. Staff will continue to monitor receipts and work with consultant for any proposal for changing the adopted budget and addressing any implications. ** - Property Tax - Payments are received in December, April and August of each year. As such, no payments have been received for the fiscal year.
Use of cash due to increased expenditures at the beginning of the fiscal year for annual subscriptions and construction projects. Cash is typically lower during the first quarter of the year while the City is pending receipts for property taxes.
Overall revenues for sales taxes, other taxes and investment earnings have decreased for the General Fund. While some of this is believed to be due to timing of receipts, there is not sufficient information for this one quarter to create a trend with expectations for changing the fiscal year. Staff will continue to evaluate the receipts and revenue projections and present to council at Mid-Year or sooner if significant.
Increased expenditures are in line with budgeted expectations for increases.
City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
General Fund:
Tuesday, September 30, 2025
F. Community Event Identification:
Fiscal Year Total
Revenues To
9/30/2025
Fiscal Year
Operating
Expenditures
9/30/2025
Current Year
Revenues to
Expenses Goal
G. Current Fiscal Year Revenues to Operating Expenditures $ 989,615 $ 2,798,071 35% > 110% Prior Fiscal Year
Revenues
9/30/2024
Prior Fiscal Year
Expenditures
9/30/2024
Prior Year
Revenues to
Expenses
Prior year Revenues to Operating Expenditures $ 1,089,149 $ 2,404,320 45% 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 E above, it is consistent that the coverage for revenues would be lower through this period to date. This will continue to be monitored for risk.
- No known or identified issues.
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 = $ 4,165,374 $ 2,527,011 164.83% > 33% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio: = $ 4,165,374 $ 285,775 14.58 > 2.0 Twelve Month
Rolling Revenues To
9/30/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 2,903,619 $ 2,572,593 13% > - 10% Fiscal Year Total
Revenues To
9/30/2025
Prior Fiscal Year
Revenues
6/30/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 950,006 $ 754,806 26% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
9/30/2025
Budget Expenditures
(3 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 746,645 $ 586,867 27% < 10% Fiscal Year
Operating
Expenditures
9/30/2025
Prior Fiscal Year
Operating
Expenditures
9/30/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 746,645 $ 605,960 23% E. Supporting Agency Change In Rates
1-Jul-25 Goal
Budgeted Rate Agency Rate Difference < 2%
Sonoma County Water Agency (65% of supply) 12.00% 15.00% 3.0000% F.
Fiscal Year Total
Revenues To
9/30/2025
Fiscal Year
Operating
Expenditures
9/30/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 950,006 $ 746,645 127% > 110% Prior Fiscal Year
Revenues
9/30/2024
Prior Fiscal Year
Expenditures
9/30/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 754,806 $ 605,960 125% Tuesday, September 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 = $ 3,222,036 $ 3,682,748 87.49% > 33% B. Cash* Current Liabilities** Quick Ratio Goal
Liquidity Ratio: = $ 3,222,036 $ 66,656 48.34 > 2.0
C.1 Twelve Month
Rolling Revenues To
9/30/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
Rolling Twelve Months Revenue to Budget = $ 3,735,729 $ 3,736,112 0% > - 10% C.2 Fiscal Year Total
Revenues To
9/30/2025
Prior Fiscal Year
Revenues
9/30/2024
Revenues to Prior
Year
Current Fiscal Year Revenue to Prior Fiscal Year = $ 1,076,602 $ 830,182 30% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
9/30/2024
Budget Operating
Expenditures
(3 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 985,357 $ 1,227,583 -20% < 10% Fiscal Year
Operating
Expenditures
9/30/2025
Prior Fiscal Year
Expenditures
9/30/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 985,357 $ 978,174 1% E. Supporting Agency Change In Rates
1-Jul-25 Goal
Budgeted Rate Agency Rate Difference < 2%
Santa Rosa Wastewater Treatment 6.00% 1.30% -4.7000%
F.
Total Revenues To
9/30/2025
Operating
Expenditures
9/30/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 1,076,602 $ 985,357 109% > 110% Prior Fiscal Year
Revenues
9/30/2024
Prior Fiscal Year
Expenditures
9/30/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 830,182 $ 978,174 85% Note:
Tuesday, September 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.
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 closely ties to the cost of services rendered. This will continue to be monitored for increased risk.