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 = $ 2,224,116 $ 10,558,688 21.06% > 25% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio = $ 2,224,116 $ 197,598 11.26 > 2.00 Twelve Month
Rolling Revenues To
12/31/2025
Twelve Month
Rolling Budget
Revenues
Revenues to
Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 10,405,592 $ 11,325,810 -8% > - 10% Fiscal Year Total
Revenues To
12/31/2025
Prior Fiscal Year
Revenues *
12/31/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 4,602,671 $ 4,479,737 3% D. Increase in Expenditures
Operating
Expenditures
12/31/2025
Budget Expenditures
(6 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 4,964,822 $ 5,279,344 -6% < 10% Operating
Expenditures
12/31/2025
Prior Fiscal Year
Expenditures
12/31/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 4,964,822 $ 4,752,211 4% E. Significant Revenue Sources Changes
Current Fiscal Year
12/31/2025
Prior Fiscal Year
12/31/2024 % Change Goal
Bradley Burns $ 919,190 $ 895,067 2.7% > - 10%
Measure S $ 969,755 $ 1,023,375 -5.2%
Combined Sales Tax $ 1,888,945 $ 1,918,442 -1.5%
Property Tax $ 1,231,618 $ 1,198,222 2.8%
Current Fiscal Year
12/31/2025
Budget
(4 Months) % Change Goal
Bradley Burns* $ 919,190 $ 934,400 -1.6% > - 10%
Measure S* $ 969,755 $ 1,021,267 -5.0%
Combined Sales Tax* $ 1,888,945 $ 1,955,667 -3.4%
Property Tax $ 1,231,618 $ 1,073,140 14.8%
Wednesday, December 31, 2025
* - Sales Tax - 4 of the 12 monthly payments have been received to date as they are received two months after the collection period they represent. Staff have proposed an adjustment to reduce the estiamted sales tax receipts for the fiscal year. If adopeted the adjusted amount will be resented within this evaluation within the next quarterly update.
** - Property Tax - Payments are received in December, April and a true up in August. As such, 1 of the two main payments have been received for the fiscal year.
City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
General Fund:
Wednesday, December 31, 2025
F. Community Event Identification:
Fiscal Year Total
Revenues To
12/31/2025
Fiscal Year
Operating
Expenditures
12/31/2025
Current Year
Revenues to
Expenses Goal
G. Current Fiscal Year Revenues to Operating Expenditures $ 4,602,671 $ 4,964,822 93% > 110% Prior Fiscal Year
Revenues *
12/31/2024
Prior Fiscal Year
Expenditures
12/31/2024
Prior Year
Revenues to
Expenses
Prior year Revenues to Operating Expenditures $ 4,479,737 $ 4,752,211 94% 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.
Staff have identified reduced revenues due to (1) decreased sales tax where by staff have proposed a budget adjustment to continue to have a reasonably conservative sales tax budget for the year and (2) timing of other reimbursable grant work staff are working to complete projects to book reimbursements. With these changes to revenue we beleive revenues will both be back on track to meet operating expenses and budget for the fiscal year. This will continue to be monitored for risk.
- None Noted. Cannabis business mentioned in report is known to be implementing changes with unknown impacts to the City revenues at this time.
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 = $ 4,290,480 $ 2,647,271 162.07% > 33% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio: = $ 4,290,480 $ 121,411 35.34 > 2.0 Twelve Month
Rolling Revenues To
12/31/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 2,843,589 $ 2,355,812 21% > - 10% Fiscal Year Total
Revenues To
12/31/2025
Prior Fiscal Year
Revenues *
12/31/2024
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 1,637,428 $ 1,557,835 5% D. Increase in Expenditures Operating
Expenditures
12/31/2025
Budget Expenditures
(6 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 1,187,575 $ 1,323,636 -10% < 10% Operating
Expenditures
12/31/2025
Prior Fiscal Year
Expenditures
12/31/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 1,187,575 $ 1,252,655 -5% 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
12/31/2025
Fiscal Year
Operating
Expenditures
12/31/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 1,637,428 $ 1,187,575 138% > 110% Prior Fiscal Year
Revenues *
12/31/2024
Prior Fiscal Year
Expenditures
12/31/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 1,557,835 $ 1,252,655 124% Wednesday, December 31, 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 = $ 2,566,575 $ 3,879,422 66.16% > 33% B. Cash* Current Liabilities** Quick Ratio Goal
Liquidity Ratio: = $ 2,566,575 $ 275,756 9.31 > 2.0
C.1 Twelve Month
Rolling Revenues To
12/31/2025
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
Rolling Twelve Months Revenue to Budget = $ 3,757,259 $ 3,742,216 0% > - 10% C.2 Fiscal Year Total
Revenues To
12/31/2025
Prior Fiscal Year
Revenues *
12/31/2024
Revenues to Prior
Year Goal
Current Fiscal Year Revenue to Prior Fiscal Year = $ 2,024,012 $ 1,829,586 11% > - 10% D. Increase in Expenditures Operating
Expenditures
12/31/2025
Budget Expenditures
(6 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 1,889,034 $ 1,939,711 -3% < 10% Operating
Expenditures
12/31/2025
Prior Fiscal Year
Expenditures
12/31/2024
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 1,889,034 $ 1,986,768 -5% E. Supporting Agency Change In Rates
1-Jul-25 Goal
Budgeted Rate Agency Rate Difference < 2%
Santa Rosa Wastewater Treatment 6.00% 2.09% -3.9100%
F.
Fiscal Year Total
Revenues To
12/31/2025
Fiscal Year
Operating
Expenditures
12/31/2025
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 2,024,012 $ 1,889,034 107% > 110% Prior Fiscal Year
Revenues *
12/31/2024
Prior Fiscal Year
Expenditures
12/31/2024
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 1,829,586 $ 1,986,768 92% Note:
Wednesday, December 31, 2025
** 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. * 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.