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 = $ 1,833,315 $ 10,877,989 16.85% > 25% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio = $ 1,833,315 $ 79,493 23.06 > 2.00
Twelve Month
Rolling Revenues To
3/31/2026
Twelve Month
Rolling Budget
Revenues
Revenues to
Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 10,465,393 $ 11,007,297 -5% > - 10% Fiscal Year Total
Revenues To
3/31/2026
Prior Fiscal Year
Revenues
3/31/2025
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 6,892,222 $ 6,725,642 2% D. Increase in Expenditures
Fiscal Year
Operating
Expenditures
3/31/2026
Budget Expenditures
(9 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 7,170,162 $ 8,158,492 -12% < 10% Fiscal Year
Operating
Expenditures
3/31/2026
Prior Fiscal Year
Expenditures
03/31/2025
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 7,170,162 $ 6,953,146 3% E. Significant Revenue Sources Changes
Current Fiscal Year
3/31/2026
Prior Fiscal Year
3/31/2025 % Change Goal
Bradley Burns $ 1,656,449 $ 1,563,776 5.9% > - 10%
Measure S $ 1,693,697 $ 1,760,133 -3.8%
Combined Sales Tax $ 3,350,146 $ 3,323,909 0.8%
Property Tax $ 1,231,619 $ 1,198,222 2.8%
Current Fiscal Year
3/31/2026
Budget
(9 Months) % Change Goal
Bradley Burns* $ 1,656,449 $ 1,606,127 3.1% > - 10%
Measure S* $ 1,693,697 $ 1,762,833 -3.9%
Combined Sales Tax* $ 3,350,146 $ 3,368,960 -0.6%
Property Tax** $ 1,231,619 $ 1,073,040 14.8%
Tuesday, March 31, 2026
* - 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.
The General Fund has been providing most funding for capital projects while the other funding special revenue funds and grant funds are pending receipt. Staff anticipate the cash balance to continue to increase as funds are redistributed at capital project completions and as property taxes are received in April exceeding $950,000. Adjusted for property tax the coverage is slightly above the goal of 25%.
City of Cotati
Summary of Fiscal Resilience Enterprise Fund Factors
As of:
General Fund:
Tuesday, March 31, 2026
F. Community Event Identification: Closure of Cannabis Distribution Center Business.
Fiscal Year Total
Revenues To
3/31/2026
Fiscal Year
Operating
Expenditures
3/31/2026
Current Year
Revenues to
Expenses Goal
G. Current Fiscal Year Revenues to Operating Expenditures $ 6,892,222 $ 7,170,162 96% > 110% Prior Fiscal Year
Revenues
3/31/2025
Prior Fiscal Year
Expenditures
03/31/2025
Prior Year
Revenues to
Expenses
Prior year Revenues to Operating Expenditures $ 6,725,642 $ 6,953,146 97% 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 it is consistent that the coverage for revenues would be lower through this period to date. This is further highlighted as it is also reduced from prior years as operating expenses continue to climb while revenues have remained mostly flat. This is aligned with budget but will continue to be monitored for increased risk.
One of the 5 cannabis businesses has confirmed they are discontinuing operations in Cotati. Estimated annual revenue reduction from this business for business taxes are approximately $120K per year since Q2 FY 2023/24.
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 = $ 4,498,753 $ 2,386,807 188.48% > 33% Cash* Current Liabilities** Quick Ratio Goal
B. Liquidity Ratio: = $ 4,498,753 $ 191,463 23.50 > 2.0 Twelve Month
Rolling Revenues To
3/31/2026
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
C.1 Rolling Twelve Months Revenue to Budget = $ 2,906,706 $ 2,674,758 9% > - 10% Fiscal Year Total
Revenues To
3/31/2026
Prior Fiscal Year
Revenues
3/31/2025
Revenues to Prior
Year
C.2 Current Fiscal Year Revenue to Prior Fiscal Year = $ 2,274,700 $ 2,101,372 8% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
3/31/2026
Budget Expenditures
(9 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 1,569,246 $ 1,790,105 -12% < 10% Fiscal Year
Operating
Expenditures
3/31/2026
Prior Fiscal Year
Expenditures
03/31/2025
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 1,569,246 $ 1,657,786 -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% 10.76% -1.2400% F.
Fiscal Year Total
Revenues To
3/31/2026
Fiscal Year
Operating
Expenditures
3/31/2026
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 2,274,700 $ 1,569,246 145% > 110% Prior Fiscal Year
Revenues
3/31/2025
Prior Fiscal Year
Expenditures
03/31/2025
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 2,101,372 $ 1,657,786 127% Tuesday, March 31, 2026
* 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 = $ 2,749,420 $ 3,772,191 72.89% > 33% B. Cash* Current Liabilities** Quick Ratio Goal
Liquidity Ratio: = $ 2,749,420 $ 134,102 20.50 > 2.0
C.1 Twelve Month
Rolling Revenues To
3/31/2026
Twelve Month
Rolling Budget
Revenues Revenues to Budget Goal
Rolling Twelve Months Revenue to Budget = $ 3,820,731 $ 3,731,400 2% > - 10% C.2 Fiscal Year Total
Revenues To
3/31/2026
Prior Fiscal Year
Revenues
3/31/2025
Revenues to Prior
Year
Current Fiscal Year Revenue to Prior Fiscal Year = $ 2,963,701 $ 2,674,066 11% D. Increase in Expenditures Fiscal Year
Operating
Expenditures
3/31/2026
Budget Expenditures
(9 Months)
Expenditures to
Budget Goal
Operating Expenditures Compared to Budget $ 2,586,394 $ 2,829,144 -9% < 10% Fiscal Year
Operating
Expenditures
3/31/2026
Prior Fiscal Year
Expenditures
03/31/2025
Expenditures to
Prior Year
Operating Expenditures Compared to Prior Year $ 2,586,394 $ 2,851,078 -9% E. Supporting Agency Change In Rates
1-Jul-25 Goal
Budgeted Rate Agency Rate Difference < 2%
Santa Rosa Wastewater Treatment 5.00% 2.09% -2.9100%
F.
Total Revenues To
3/31/2026
Operating
Expenditures
3/31/2026
Revenues to
Expenses Goal
Operating Revenues to Operating Expenditures $ 2,480,781 $ 2,555,736 97% > 110% Prior Fiscal Year
Revenues
3/31/2025
Prior Fiscal Year
Expenditures
03/31/2025
Prior Year Revenues
to Expenses
Prior Year Revenues to Operating Expenditures $ 2,674,066 $ 2,851,078 94% Note:
Tuesday, March 31, 2026
* 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 years and aligned with the utility rate study. This will continue to be monitored for increased risk.