Cotati City Council
June 9, 2026

General Fund
Comparative Budgets for Fiscal Years 2025/26 and 2026/27 $ Change % Change $ Change % Change
Operating revenues
Property tax 2,070,441 $ 2,170,267 $ 1,980,535 $ 2,146,280 $ 2,168,480 $ 22,200 $ 1.0% 2,207,731 $ 2,207,731 $ - $ - Sales tax 5,900,184 5,825,251 4,316,653 5,775,360 5,777,360 2,000 0.0% 6,054,950 5,977,950 (77,000) -1.3% Other tax 794,674 891,183 583,663 873,750 837,575 (36,175) -4.1% 911,000 739,900 (171,100) -18.8% License & franchise 771,771 764,412 686,631 782,800 809,010 26,210 3.3% 809,800 778,100 (31,700) -3.9% Rents 136,948 137,939 143,660 128,745 149,550 20,805 16.2% 133,845 133,845 - - Other agency 300,965 278,755 226,532 231,541 231,541 - - 238,864 238,864 - - Other revenue 190,999 200,773 166,046 150,310 177,444 27,134 18.1% 156,040 154,040 (2,000) -1.3% Charges for services 601,542 598,900 944,817 583,540 658,550 75,010 12.9% 562,519 580,090 17,571 3.1% Contributions 7,750 17,576 35,841 8,500 35,500 27,000 317.6% 9,000 36,000 27,000 300.0% Intergovernmental - - - 155,742 155,742 - - 155,742 155,742 - - Investment earnings 329,925 227,679 115,441 157,000 128,850 (28,150) -17.9% 132,200 132,200 - - Other sources 2,131 - - - - - - - - - -
Total operating revenues 11,107,329 $ 11,112,735 $ 9,199,820 $ 10,993,568 $ 11,129,602 $ 136,034 $ 1.2% 11,371,691 $ 11,134,462 $ (237,229) $ -2.1% Operating expenses
Personnel services 5,269,056 $ 5,593,318 $ 5,252,426 $ 6,343,138 $ 5,829,987 $ (513,151) $ -8.1% 6,606,890 $ 6,060,120 $ (546,770) $ -8.3% Payouts 114,040 66,586 72,072 100,894 69,220 (31,674) -31.4% 83,890 83,890 - - Material & supply 85,498 93,587 52,787 81,621 77,771 (3,850) -4.7% 83,272 89,467 6,195 7.4% Contract services 1,440,674 1,498,874 1,454,793 1,924,672 1,903,968 (20,704) -1.1% 1,735,898 1,894,669 158,771 9.1% Insurance 588,756 682,492 702,996 738,295 746,189 7,894 1.1% 815,327 790,220 (25,107) -3.1% Legal 187,582 218,194 267,174 395,424 332,842 (62,582) -15.8% 199,540 228,278 28,738 14.4% Repair & maintenance 125,805 161,744 166,335 309,230 203,920 (105,310) -34.1% 243,207 350,282 107,075 44.0% Utilities 362,570 413,987 369,677 493,610 434,594 (59,016) -12.0% 537,900 538,900 1,000 0.2% Other expenses 417,747 435,660 453,802 442,541 556,523 113,982 25.8% 415,053 573,787 158,734 38.2% Fiscal fees 49,969 58,876 43,852 60,540 63,155 2,615 4.3% 73,930 73,930 - - Contributions - 15,000 12,500 30,000 30,000 - - 25,000 25,000 - - Total operating expenses 8,641,697 $ 9,238,319 $ 8,848,414 $ 10,919,965 $ 10,248,169 $ (671,796) $ -6.2% 10,819,906 $ 10,708,542 $ (111,364) $ -1.0% Net operating revenues 2,465,632 $ 1,874,416 $ 351,405 $ 73,602 $ 881,433 $ 807,830 $ 1097.6% 551,785 $ 425,919 $ (125,866) $ -22.8% Non-operating revenues
Other reimbursements - $ - $ 4,102 $ 22,810 $ 22,810 $ - $ - - $ - $ - $ - Transfers in 872,303 $ 427,809 $ 250,689 $ 246,005 $ 238,925 (7,080) -2.9% 259,057 $ 259,057 $ - - Non-operating revenues total 872,303 $ 427,809 $ 254,791 $ 268,815 $ 261,735 $ (7,080) $ -2.6% 259,057 $ 259,057 $ - $ - Non-operating expenses
Capital outlay 275,967 $ 342 $ - $ - $ - $ - $ - - $ - $ - $ - Debt service (14,449) (24,577) 836,948 - 833,790 833,790 100.0% - 810,000 810,000 100.0% Other reimbursable expenses - 33 82,348 22,810 22,810 - - - - - - Transfer out 4,314,938 3,222,519 1,971,420 2,408,499 1,177,615 (1,230,884) -51.1% 1,134,969 577,378 (557,591) -49.1% Non-operating expenses total 4,576,455 $ 3,198,318 $ 2,890,716 $ 2,431,309 $ 2,034,215 $ (397,094) $ -16.3% 1,134,969 $ 1,387,378 $ 252,409 $ 22.2% Net non-operating revenues/(expenses) (3,704,152) $ (2,770,508) $ (2,635,925) $ (2,162,494) $ (1,772,480) $ (875,912) $ (1,128,321) $ Change in net-position (1,238,521) $ (896,092) $ (2,284,520) $ (2,088,892) $ (891,047) $ (324,127) $ (702,402) $ Beginning Fund Balance 9,166,810 $ 7,928,289 $ 6,020,950 $ 7,032,197 $ 3,932,058 $ 6,141,150 $ Ending Fund Balance 7,928,289 $ 7,032,197 $ 3,932,058 $ 6,141,150 $ 3,397,716 $ 5,438,748 $ Required Reserves 2,160,424 $ 2,309,580 $ 2,729,991 $ 2,562,042 $ 2,704,977 $ 2,677,136 $ Excess Over Required Reserve 5,767,865 $ 4,722,617 $ 1,202,067 $ 3,579,107 $ 692,739 $ 2,761,612 $ Actual reserve as a
% of operating expenses
92% 76% 36% 60% 31% 51%
2025 / 26
Adopted vs. Est. Actual
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total Activity
YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
General Fund
Expenditure Detail by Department for Fiscal Years 2025/26 and 2026/27 $ Change % Change $ Change % Change
10 CITY COUNCIL
Personnel services 69,898 $ 62,199 $ 50,402 $ 58,480 $ 54,670 $ (3,810) $ -6.52% 61,790 $ 61,780 $ (10) $ -0.02% Material & supply 1,344 1,365 612 1,279 1,279 - - 1,319 1,319 - - Contract services 13,018 14,367 14,232 19,441 20,167 726 3.7% 20,322 20,829 507 2.5% Insurance 19,010 21,791 25,535 26,848 26,848 - - 42,188 28,735 (13,453) -31.89% Legal 3,504 3,426 2,221 5,376 5,096 (280) -5.21% 5,541 5,541 - - Repair & maintenance - 296 - 440 - (440) -100.00% 3,050 - (3,050) -100.00% Utilities 5,174 5,461 4,688 6,280 6,004 (276) -4.39% 6,650 6,650 - - Other expenses 23,560 26,808 23,828 29,371 25,646 (3,725) -12.68% 45,131 45,131 - - Contributions - 15,000 12,500 30,000 30,000 - - 25,000 25,000 - - 10 CITY COUNCIL Total 135,508 $ 150,713 $ 134,019 $ 177,515 $ 169,710 $ (7,805) $ -4.40% 210,991 $ 194,985 $ (16,006) $ -7.59% 11 CITY MANAGER
Personnel services 519,254 $ 516,574 $ 530,690 $ 619,380 $ 594,840 $ (24,540) $ -3.96% 638,310 $ 577,980 $ (60,330) $ -9.45% Payouts 1,020 12,731 11,484 17,040 11,490 (5,550) -32.57% 17,460 17,460 - - Material & supply 3,672 2,238 3,393 9,553 3,953 (5,600) -58.62% 9,831 8,976 (855) -8.70% Contract services 51,531 96,357 113,786 160,118 174,282 14,164 8.8% 131,825 196,989 65,164 49.4% Insurance 52,936 56,503 64,751 68,076 68,076 - - 73,979 72,864 (1,115) -1.51% Legal 30,803 104,695 81,298 77,832 96,922 19,090 24.5% 46,451 95,651 49,200 105.9% Repair & maintenance - 65 9 1,300 20 (1,280) -98.46% 7,900 - (7,900) -100.00% Utilities 10,790 12,350 10,788 13,820 13,350 (470) -3.40% 14,600 14,600 - - Other expenses 41,512 47,559 29,091 28,833 34,272 5,439 18.9% 29,560 58,469 28,909 97.8% 11 CITY MANAGER Total 711,518 $ 849,071 $ 845,292 $ 995,952 $ 997,205 $ 1,253 $ 0.1% 969,916 $ 1,042,989 $ 73,073 $ 7.5% 12 ADMINISTRATIVE SERVICES
Personnel services 280,003 $ 285,614 $ 260,055 $ 299,570 $ 290,800 $ (8,770) $ -2.93% 310,240 $ 304,560 $ (5,680) $ -1.83% Payouts 2,478 4,086 3,596 9,230 3,600 (5,630) -61.00% 4,730 4,730 - - Material & supply 1,441 2,938 1,929 2,143 2,643 500 23.3% 2,164 2,164 - - Contract services 102,048 81,793 59,838 104,796 85,200 (19,596) -18.70% 104,668 105,555 887 0.8% Insurance 33,546 38,477 44,687 46,982 46,982 - - 51,056 50,287 (769) -1.51% Legal 6,183 6,047 3,887 9,408 8,918 (490) -5.21% 9,697 9,697 - - Repair & maintenance - - - - - - - 6,050 - (6,050) -100.00% Utilities 5,969 8,879 6,478 10,150 9,420 (730) -7.19% 10,680 10,680 - - Other expenses 21,174 23,452 13,367 22,511 20,043 (2,468) -10.96% 21,863 21,863 - - Fiscal fees 47,487 48,449 38,312 44,980 45,095 115 0.3% 58,250 58,250 - - 12 ADMINISTRATIVE SERVICES Total 500,331 $ 499,734 $ 432,151 $ 549,770 $ 512,701 $ (37,069) $ -6.74% 579,398 $ 567,786 $ (11,612) $ -2.00% 17 COMMUNITY DEVELOPMENT
Personnel services 559,956 $ 564,782 $ 509,039 $ 597,140 $ 566,460 $ (30,680) $ -5.14% 610,430 $ 582,530 $ (27,900) $ -4.57% Payouts 3,369 4,156 2,198 7,500 2,200 (5,300) -70.67% 3,815 3,815 - - Material & supply 1,484 2,231 1,877 4,387 4,387 - - 4,520 9,520 5,000 110.6% Contract services 163,330 147,394 69,382 127,353 82,398 (44,955) -35.30% 105,981 115,585 9,604 9.1% Insurance 57,774 66,227 55,631 58,486 58,486 - - 63,560 62,602 (958) -1.51% Legal 10,648 10,414 4,839 11,711 11,101 (610) -5.21% 12,068 12,068 - - Repair & maintenance 15 - - - - - - 7,450 - (7,450) -100.00% Utilities 10,489 11,938 9,703 13,570 13,570 - - 14,330 14,330 - - Other expenses 103,766 73,589 134,442 53,726 145,066 91,340 170.0% 41,599 121,201 79,602 191.4% 17 COMMUNITY DEVELOPMENT Total 910,831 $ 880,731 $ 787,110 $ 873,873 $ 883,668 $ 9,795 $ 1.1% 863,753 $ 921,651 $ 57,898 $ 6.7% 2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
General Fund
Expenditure Detail by Department for Fiscal Years 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
18 PUB WORKS-ENGINEERING
Personnel services 93,002 $ 114,495 $ 82,502 $ 104,446 $ 93,440 $ (11,006) $ -10.54% 111,500 $ 73,050 $ (38,450) $ -34.48% Payouts 2,394 962 1,833 - 1,840 1,840 100.0% 2,500 2,500 - - Material & supply 590 586 451 577 577 - - 594 594 - -
Contract services 35,674 16,038 34,484 47,437 48,798 1,361 2.9% 18,709 18,926 217 1.2% Insurance 11,928 13,673 18,650 11,506 18,650 7,144 62.1% 12,503 12,315 (188) -1.50% Legal 2,198 2,162 952 2,304 2,184 (120) -5.21% 2,375 2,375 - - Repair & maintenance - - - - - - - 1,300 - (1,300) -100.00% Utilities 2,006 2,318 2,171 2,680 2,810 130 4.9% 2,850 2,850 - - Other expenses 3,286 2,938 4,851 3,536 17,796 14,260 403.3% 3,609 13,656 10,047 278.4% 18 PUB WORKS-ENGINEERING Total 151,077 $ 153,171 $ 145,894 $ 172,486 $ 186,095 $ 13,609 $ 7.9% 155,940 $ 126,266 $ (29,674) $ -19.03% 19 PUB WORKS-STREETS
Personnel services 157,465 $ 174,267 $ 160,738 $ 181,088 $ 177,700 $ (3,388) $ -1.87% 189,370 $ 189,370 $ - $ - Payouts 5,031 6,512 5,771 8,642 5,780 (2,862) -33.12% 2,037 2,037 - - Material & supply 16,001 7,091 3,894 10,192 10,192 - - 10,481 10,481 - - Contract services 113,085 162,523 92,573 198,204 204,457 6,253 3.2% 159,354 159,897 543 0.3% Insurance 17,013 21,991 20,026 28,765 29,265 500 1.7% 31,259 30,788 (471) -1.51% Legal 3,091 3,011 2,380 5,760 5,460 (300) -5.21% 5,937 5,937 - - Repair & maintenance 29,584 59,167 7,660 94,395 27,000 (67,395) -71.40% 50,482 115,540 65,058 128.9% Utilities 92,085 101,930 82,894 111,600 93,170 (18,430) -16.51% 119,490 119,490 - - Other expenses 17,363 20,848 31,447 37,218 37,531 313 0.8% 21,572 37,772 16,200 75.1% 19 PUB WORKS-STREETS Total 450,718 $ 557,341 $ 407,383 $ 675,864 $ 590,555 $ (85,309) $ -12.62% 589,982 $ 671,312 $ 81,330 $ 13.8% 20 PUB WORKS-STORM WTR MGMNT
Personnel services 35,291 $ 41,185 $ 28,667 $ 37,208 $ 32,720 $ (4,488) $ -12.06% 40,610 $ 40,610 $ - $ - Payouts 2,668 2,488 2,524 375 2,540 2,165 577.3% 89 89 - - Material & supply 243 140 32 32 32 - - 34 34 - -
Contract services 43,703 34,240 36,970 63,130 45,672 (17,458) -27.65% 56,235 56,325 90 0.2% Insurance 4,111 4,820 4,576 4,794 4,794 - - 5,209 5,131 (78) -1.50% Legal 756 739 397 960 910 (50) -5.21% 990 990 - -
Repair & maintenance 2,746 296 458 3,005 500 (2,505) -83.36% 1,538 6,255 4,717 306.7% Utilities 821 1,135 942 1,290 1,290 - - 1,380 1,380 - - Other expenses 13,300 11,446 14,862 18,469 15,109 (3,360) -18.19% 19,226 20,156 930 4.8% 20 PUB WORKS-STORM WTR MGMNT Total $ 96,488 103,639 $ 89,428 $ 129,263 $ 103,567 $ (25,696) $ -19.88% 125,311 $ 130,970 $ 5,659 $ 4.5% 21 PUB WORKS-GOV'T BLDNGS
Personnel services 64,921 $ 73,210 $ 58,730 $ 72,538 $ 65,550 $ (6,988) $ -9.63% 77,070 $ 77,070 $ - $ - Payouts 2,755 2,882 2,782 3,006 2,790 (216) -7.19% 709 709 - - Material & supply 6,865 9,770 11,753 10,570 13,570 3,000 28.4% 10,868 10,868 - - Contract services 24,184 37,938 90,251 83,643 129,032 45,389 54.3% 83,296 95,395 12,099 14.5% Insurance 6,793 8,652 10,162 10,548 10,548 - - 11,461 11,289 (172) -1.50% Legal 1,237 1,209 873 2,112 2,002 (110) -5.21% 2,177 2,177 - - Repair & maintenance 26,893 11,378 4,512 29,145 6,200 (22,945) -78.73% 17,319 30,679 13,360 77.1% Utilities 48,884 58,524 61,221 71,560 73,600 2,040 2.9% 76,920 77,920 1,000 1.3% Other expenses 12,051 6,884 11,827 5,346 12,696 7,350 137.5% 5,484 6,873 1,388 25.3% 21 PUB WORKS-GOV'T BLDNGS Total 194,582 $ 210,450 $ 252,109 $ 288,468 $ 315,988 $ 27,520 $ 9.5% 285,304 $ 312,980 $ 27,675 $ 9.7% 22 PUB WORKS-PARKS
Personnel services 121,515 $ 139,164 $ 117,247 $ 148,088 $ 131,250 $ (16,838) $ -11.37% 155,060 $ 155,060 $ - $ - Payouts 4,980 5,769 5,416 5,261 5,430 169 3.2% 1,240 1,240 - - Material & supply 30,416 29,323 11,102 20,147 20,147 - - 20,155 20,155 - - Contract services 253,324 307,658 168,538 442,516 148,180 (294,336) -66.51% 414,189 150,135 (264,054) -63.75% Insurance 14,310 19,653 21,203 22,053 22,303 250 1.1% 23,965 23,604 (361) -1.51% Legal 5,164 2,553 2,314 4,416 3,352 (1,064) -24.09% 4,552 4,552 - - Repair & maintenance 6,876 12,904 3,521 52,245 13,000 (39,245) -75.12% 25,650 81,640 55,990 218.3% Utilities 74,767 91,299 89,571 129,320 98,430 (30,890) -23.89% 149,820 149,820 - - Other expenses 14,339 8,240 8,415 7,691 10,570 2,879 37.4% 7,882 10,882 3,000 38.1% 22 PUB WORKS-PARKS Total 525,691 $ 616,563 $ 427,327 $ 831,737 $ 452,662 $ (379,075) $ -45.58% 802,513 $ 597,088 $ (205,425) $ -25.60% Subtotal Public Works 1,425,707 $ 1,634,013 $ 1,322,141 $ 2,097,817 $ 1,648,866 $ (448,951) $ -60.65% 1,959,050 $ 1,838,615 $ (120,435) $ -16.63% General Fund
Expenditure Detail by Department for Fiscal Years 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
23 POLICE
Personnel services 3,076,450 $ 3,312,715 $ 3,168,201 $ 3,889,960 $ 3,501,460 $ (388,500) $ -9.99% 4,077,960 $ 3,675,560 $ (402,400) $ -9.87% Payouts 85,283 24,130 27,246 43,820 27,260 (16,560) -37.79% 45,140 45,140 - - Material & supply 18,392 31,785 13,469 17,368 15,118 (2,250) -12.95% 17,916 19,966 2,050 11.4% Contract services 458,199 456,356 384,770 474,692 489,980 15,288 3.2% 477,859 491,693 13,834 2.9% Insurance 332,541 386,270 386,704 406,543 406,543 - - 441,796 435,134 (6,662) -1.51% Legal 116,449 64,306 35,501 93,408 59,068 (34,340) -36.76% 96,270 75,808 (20,462) -21.25% Repair & maintenance 59,691 77,544 150,174 128,700 157,200 28,500 22.1% 116,168 116,168 - - Utilities 102,446 109,559 92,235 121,430 110,910 (10,520) -8.66% 128,570 128,570 - - Other expenses 148,314 180,169 152,994 190,458 198,182 7,724 4.1% 178,401 194,191 15,790 8.9% Fiscal fees 2,481 10,427 5,540 15,560 18,060 2,500 16.1% 15,680 15,680 - - 23 POLICE Total 4,400,247 $ 4,653,262 $ 4,416,834 $ 5,381,939 $ 4,983,781 $ (398,158) $ -7.40% 5,595,760 $ 5,197,910 $ (397,850) $ -7.11% 24 RECREATION
Personnel services 291,301 $ 309,114 $ 259,896 $ 304,840 $ 291,817 $ (13,023) $ -4.27% 303,180 $ 291,180 $ (12,000) $ -3.96% Payouts 4,062 2,870 8,823 5,960 5,890 (70) -1.17% 6,110 6,110 - - Material & supply 5,050 6,119 4,196 5,358 5,358 - - 5,375 5,375 - - Contract services 72,006 69,247 64,765 81,947 80,250 (1,697) -2.07% 110,630 106,644 (3,986) -3.60% Insurance 38,794 44,436 51,071 53,694 53,694 - - 58,351 57,471 (880) -1.51% Legal 7,145 6,987 4,442 10,752 7,464 (3,288) -30.58% 11,082 11,082 - - Repair & maintenance - 95 - - - - - 6,300 - (6,300) -100.00% Utilities 9,138 10,594 8,929 11,910 11,910 - - 12,610 12,610 - - Other expenses 17,915 30,446 22,942 34,268 33,338 (930) -2.71% 29,305 34,305 5,000 17.1% 24 RECREATION Total 445,411 $ 479,909 $ 425,065 $ 508,729 $ 489,721 $ (19,008) $ -3.74% 542,943 $ 524,777 $ (18,166) $ -3.35% 25 CODE COMPLIANCE
Personnel services - $ - $ 26,258 $ 30,400 $ 29,280 $ (1,120) $ -3.68% 31,370 $ 31,370 $ - $ - Payouts - - 400 60 400 340 566.7% 60 60 - -
Material & supply - - 8 15 15 - - 15 15 - -
Contract services 110,570 74,963 136,603 121,395 144,152 22,757 18.7% 52,830 52,806 (24) -0.05% Legal 405 12,644 127,951 171,385 130,365 (41,020) -23.93% 2,400 2,400 - - Repair & maintenance - - - - - - - - - - -
Utilities - - 55 - 130 130 - - - - -
Other expenses 1,169 3,300 3,243 11,115 3,770 (7,345) -66.08% 11,420 9,288 (2,132) -18.67% 25 CODE COMPLIANCE Total 112,144 $ 90,907 $ 294,516 $ 334,370 $ 308,112 $ (26,258) $ -7.85% 98,095 $ 95,939 $ (2,156) $ -2.20% 26 VERONDA FALLETTI RANCH
Material & supply - $ - $ 72 $ - $ 500 $ 500 $ 100.0% - $ - $ - $ - $ Contract services - - 188,721 - 251,400 251,400 100.0% - 323,890 323,890 100.0% Other expenses - - 2,494 - 2,505 2,505 100.0% - - - -
26 VERONDA FALLETTI RANCH Total - $ - $ 191,286 $ - $ 254,405 $ 254,405 $ 100.0% - $ 323,890 $ 323,890 $ 100.0% Grand Total 8,641,697 $ 9,238,339 $ 8,848,414 $ 10,919,965 $ 10,248,169 $ (671,796) $ -6.15% 10,819,906 $ 10,708,542 $ (111,364) $ -1.03% Water Fund
Comparative Budgets for Fiscal Years 2025/26 and 2026/27 $ Change % Change $ Change % Change
Operating revenues
Charges for services 2,202,740 $ 2,466,907 $ 2,492,505 $ 2,561,460 $ 2,561,460 $ - $ - 2,816,800 $ 2,816,800 $ - $ - Connection fees 9,296 28,381 39,706 - 40,000 40,000 100.0% - - - 100.0% Customer fees 35,913 39,369 42,359 38,000 38,000 - - 39,100 39,100 - - Other revenue (29,063) 8,744 1,765 5,000 5,000 - - 5,000 5,000 - - Other reimbursements 296 12,562 - - - - - - - - -
Investment earnings 164,850 177,169 142,521 102,500 160,400 57,900 56.5% 61,100 88,900 27,800 45.5% Operating revenues Total 2,384,032 $ 2,733,131 $ 2,768,856 $ 2,706,960 $ 2,804,860 $ 97,900 $ 3.6% 2,922,000 $ 2,949,800 $ 27,800 $ 1.0% Operating expenses
Personnel services 618,311 $ 578,344 $ 587,880 $ 712,486 $ 648,330 $ (64,156) $ -9.0% 743,960 $ 743,960 $ - $ - Payouts 20,553 26,389 23,176 13,903 23,190 9,287 66.8% 3,277 3,277 - - Material & supply 18,874 17,175 18,647 20,177 20,177 - - 20,789 20,789 - - Contract services 235,464 166,116 158,088 245,503 252,178 6,675 2.7% 212,015 305,529 93,514 44.1% Insurance 78,129 96,737 97,270 101,636 102,236 600 0.6% 110,448 108,784 (1,664) -1.5% Legal 16,097 14,512 9,865 20,352 20,792 440 2.2% 20,977 20,977 - - Repair & maintenance 65,994 24,434 109,181 130,252 130,252 - - 32,000 204,944 172,944 540.5% Utilities 107,106 103,089 111,233 112,590 112,590 - - 119,750 119,750 - - Other expenses 165,524 190,900 127,574 189,228 180,428 (8,800) -4.7% 189,909 191,909 2,000 1.1% Enterprise 641,128 806,400 573,370 842,700 734,520 (108,180) -12.8% 938,304 937,004 (1,300) -0.1% Operating expenses Total 1,967,212 $ 2,024,096 $ 1,816,285 $ 2,388,827 $ 2,224,693 $ (164,134) $ -6.9% 2,391,429 $ 2,656,923 $ 265,494 $ 11.1% Net operating revenues 416,820 $ 709,035 $ 952,571 $ 318,133 $ 580,167 $ 262,034 $ 82.4% 530,571 $ 292,877 $ (237,694) $ -44.8% Non-operating revenues
Transfers in - $ 72,528 $ - $ 1,000,000 $ 1,000,000 $ - - 600,000 $ 600,000 $ - - Non-operating revenues Total - $ 72,528 $ - $ 1,000,000 $ 1,000,000 $ - $ - 600,000 $ 600,000 $ - $ - Non-operating expenses
Capital outlay 271,860 $ 344,935 $ 234,384 $ 111,604 $ - $ (111,604) $ -100.0% 48,719 $ 48,719 $ - $ - Capital project 103,661 110,310 40,776 651,179 397,016 (254,163) -39.0% 531,300 746,300 215,000 40.5% Debt service 10,858 (1,303) 22,388 79,545 79,545 - - 79,546 79,546 - - Transfer out - - - 1,000,000 1,000,000 - - 600,000 600,000 - - Non-operating expenses Total 386,378 $ 453,941 $ 297,549 $ 1,842,328 $ 1,476,561 $ (365,767) $ -19.9% 1,259,565 $ 1,474,565 $ 215,000 $ 17.1% Net non-operating revenues/(expenses) (386,378) $ (381,413) $ (297,549) $ (842,328) $ (476,561) $ (659,565) $ (874,565) $ Change in net-position 30,442 $ 327,621 $ 655,023 $ (524,195) $ 103,606 $ (128,994) $ (581,688) $ Beginning Fund Balance 2,348,817 $ 2,379,259 $ 2,073,203 $ 2,706,880 $ 1,549,008 $ 2,810,486 $ Ending Fund Balance 2,379,259 $ 2,706,880 $ 1,549,008 $ 2,810,486 $ 1,420,014 $ 2,228,798 $ Required Reserves 649,180 $ 667,952 $ 788,313 $ 734,149 $ 789,172 $ 876,785 $ Excess Over Required Reserve 1,730,079 $ 2,038,928 $ 760,695 $ 2,076,338 $ 630,842 $ 1,352,014 $ Actual reserve as a
% of operating expenses 121% 134% 65% 126% 59% 84%
List of Capital Projects for 2026/27:

Cypress Tank 531,300
Well 2 Treatment 215,000
746,300
2025 / 26
Adopted vs. Est. Actual
2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
Adopted vs. Proposed Amended
2023 / 24
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
Sewer Fund
Comparative Budgets for Fiscal Years 2025/26 and 2026/27 $ Change % Change $ Change % Change
Operating revenues
Charges for services 3,249,779 $ 3,313,187 $ 3,384,007 $ 3,691,600 $ 3,691,600 $ - $ - 4,060,800 $ 4,060,800 $ - $ - Connection fees - 50,740 53,608 - 64,500 64,500 100.0% - - - - Customer fees 73,134 36,567 36,567 36,567 36,567 - - 36,567 36,567 - - Investment earnings 159,056 131,569 95,624 98,600 98,600 - - 57,800 57,800 - - Other reimbursements - - 200,000 - 250,000 250,000 6.5% - - - - Total operating revenues 3,481,968 $ 3,532,063 $ 3,769,806 $ 3,826,767 $ 4,141,267 $ 314,500 $ 8.2% 4,155,167 $ 4,155,167 $ - $ - Operating expenses
Personnel services 619,190 $ 581,088 $ 589,411 $ 709,166 $ 654,830 $ (54,336) $ -7.7% 740,630 $ 740,630 $ - $ - Payouts 20,553 26,389 23,176 13,903 23,190 9,287 66.8% 3,277 3,277 - - Material & supply 3,145 8,488 2,468 7,671 7,671 - - 7,704 7,704 - - Contract services 81,245 137,956 128,475 162,091 170,203 8,112 5.0% 133,454 135,354 1,900 1.4% Insurance 76,638 99,652 96,358 100,677 101,377 700 0.7% 109,407 107,757 (1,650) -1.5% Legal 14,622 14,244 8,330 20,160 19,110 (1,050) -5.2% 20,780 20,780 - - Repair & maintenance 16,283 52,034 34,912 51,036 37,036 (14,000) -27.4% 26,790 135,144 108,354 404.5% Utilities 22,375 28,040 23,081 31,460 31,460 - - 33,340 33,340 - - Other expenses 125,551 172,192 110,203 118,375 134,875 16,500 13.9% 121,195 124,195 3,000 2.5% Enterprise 2,348,951 2,506,817 2,346,303 2,528,625 2,560,225 31,600 1.2% 2,599,400 2,534,900 (64,500) -2.5% Total operating expenses 3,328,553 $ 3,626,900 $ 3,362,716 $ 3,743,164 $ 3,739,977 $ (3,187) $ -0.1% 3,795,977 $ 3,843,081 $ 47,104 $ 1.2% Net operating revenues 153,416 $ (94,837) $ 407,090 $ 83,603 $ 401,290 $ 317,687 $ 380.0% 359,190 $ 312,086 $ (47,104) $ -13.1% Non-operating revenues
Transfers in 280,000 $ 152,528 $ - $ - $ - $ - $ - 10,000 $ 10,000 $ - $ - Non-operating revenues Total 280,000 $ 152,528 $ - $ - $ - $ - $ - 10,000 $ 10,000 $ - $ - Non-operating expenses
Capital outlay (231,967) $ 237,657 $ 229,172 $ 80,774 $ - $ (80,774) $ -100.0% 48,568 $ 48,568 $ - $ - Capital project 520,381 52,885 21,210 70,000 82,500 12,500 17.9% 110,000 188,000 $ 78,000 70.9% Debt service 34,580 23,981 39,817 95,557 95,557 - - 95,026 95,026 - - Transfer out 280,000 80,000 - - - - - 10,000 10,000 - - Non-operating expenses Total 602,995 $ 394,524 $ 290,199 $ 246,331 $ 178,057 $ (68,274) $ -27.7% 263,594 $ 341,594 $ 78,000 $ 29.6% Net non-operating revenues/(expenses) (322,995) $ (241,996) $ (290,199) $ (246,331) $ (178,057) $ (253,594) $ (331,594) $ Change in net-position (169,579) $ (336,833) $ 116,891 $ (162,728) $ 223,233 $ 105,596 $ (19,508) $ Beginning Fund Balance 1,422,295 $ 1,252,716 $ 1,021,317 $ 915,883 $ 858,589 $ 1,139,116 $ Ending Fund Balance 1,252,716 $ 915,883 $ 858,589 $ 1,139,116 $ 964,185 $ 1,119,608 $ Required Reserves 1,098,422 $ 1,196,877 $ 1,235,244 $ 1,234,193 $ 1,252,672 $ 1,268,217 $ Excess Over/(Deficit) Required Reserve 154,293 $ (280,994) $ (376,655) $ (95,077) $ (288,487) $ (148,609) $ Actual reserve as a
% of operating expenses 38% 25% 23% 30% 25% 29%
List of Capital Projects for 2026/27:
(Continued) 32,000
LiftStation Generator Installation 156,000
188,000
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed
Amended Budget
2026 / 27
Adopted vs. Proposed Amended 2023 / 24
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual
Budget
Special Revenue Funds
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
203 - GAS TAX
Revenue
Other tax 213,028 $ 218,951 $ 177,108 $ 224,390 $ 222,180 $ (2,210) $ -1.0% 220,060 $ 227,300 $ 7,240 $ 3.3% Other revenue - - - - - - - - - - -
Investment earnings 8,993 18,237 13,701 5,400 16,000 10,600 196.3% 4,500 4,500 - - Revenue Total 222,021 237,189 190,808 229,790 238,180 8,390 3.7% 224,560 231,800 7,240 3.2% Expense
Contract services - $ - $ - $ - $ - $ - $ - - $ - $ - $ - Other expenses 5,487 5,642 5,796 5,800 5,800 - - 6,000 6,000 - - Debt service (546) (1,846) 347 - 500 500 100.0% - - - 100.0% Transfer out - 200,000 - 280,000 280,000 - - 380,000 380,000 - - Expense Total 4,941 203,796 6,143 285,800 286,300 500 0.2% 386,000 386,000 - - 203 - GAS TAX Total 217,080 $ 33,393 $ 184,666 $ (56,010) $ (48,120) $ 7,890 $ -14.1% (161,440) $ (154,200) $ 7,240 $ -4.5% 204 - MTC STREET/GO SONOMA
Revenue
Sales tax 79,795 $ 72,778 $ 125,342 $ 140,430 $ 140,430 $ - $ - 140,430 $ 140,430 $ - $ - Other revenue - 55,102 - - - - - - - - -
Investment earnings 6,704 10,252 9,518 3,100 12,000 8,900 287.1% 2,600 2,600 - - Transfers in - - - - - - - - - - -
Revenue Total 86,499 138,132 134,859 143,530 152,430 8,900 6.2% 143,030 143,030 - - Expense
Material & supply - - - - - - - - - - -
Debt service (470) (1,211) 179 - 250 250 100.0% - - - - Transfer out - 75,000 34,486 280,000 280,000 - - 200,000 200,000 - - Expense Total (470) 73,789 34,666 280,000 280,250 250 0.1% 200,000 200,000 - - 204 - MTC STREET/GO SONOMA Total$ (73,789) 470 $ (34,666) $ (280,000) $ (280,250) $ (250) $ 0.1% (200,000) $ (200,000) $ - $ - 205 - TRAFFIC MITIGATION
Revenue
Charges for services 7,255 $ 16,356 $ 35,788 $ 50,000 $ 35,780 $ (14,220) $ -28.4% 50,000 $ 50,000 $ - $ - Investment earnings 33,516 35,534 23,060 14,300 26,000 11,700 81.8% 12,000 12,000 - - Transfers in - - - - - - - - - - -
Revenue Total 40,772 $ 51,890 $ 58,848 $ 64,300 $ 61,780 $ (2,520) -3.9% 62,000 $ 62,000 $ - - Expense
Contract services - $ - $ - $ - $ - $ - $ - - $ - $
Debt service (2,506) (4,597) (204) - (250) (250) -100.0% - - Transfer out - - 317,721 468,000 468,000 - - 376,760 376,760 Expense Total (2,506) $ (4,597) $ 317,517 $ 468,000 $ 467,750 $ (250) -0.1% 376,760 $ 376,760 $ - - 205 - TRAFFIC MITIGATION Total 43,278 $ 56,487 $ (258,668) $ (403,700) $ (405,970) $ (2,270) $ 0.6% (314,760) $ (314,760) $ - $ - 2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
Special Revenue Funds
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
206 - PARK IN-LIEU
Revenue
Charges for services - $ 9,684 $ 28,612 $ 10,000 $ 28,500 $ 18,500 $ 185.0% 10,000 $ 10,000 $ - $ - Investment earnings 4,472 2,734 212 1,500 300 (1,200) -80.0% 1,300 1,300 - - Revenue Total 4,472 $ 12,418 $ 28,824 $ 11,500 $ 28,800 $ 17,300 150.4% 11,300 $ 11,300 $ - - Expense
Personnel services - $ - $ - $ - $ - $ - $ - - $ - $ - $ - Material & supply - - - - - - - - - - -
Contract services - - - - - - - - - - -
Legal - - - - - - - - - - -
Debt service (336) (448) 57 - 60 60 100.0% - - - -
Transfer out - 106,000 11,500 11,500 11,500 - - - - - - Expense Total (336) $ 105,552 $ 11,557 $ 11,500 $ 11,560 $ 60 0.5% - $ - $ - - 206 - PARK IN-LIEU Total 4,807 $ (93,134) $ 17,267 $ - $ 17,240 $ 17,240 $ 100.0% 11,300 $ 11,300 $ - $ - 208 - PEG FEES
Revenue
License & franchise 19,023 $ 16,460 $ 11,247 $ 16,500 $ 14,850 $ (1,650) $ -10.0% 16,300 $ 16,300 $ - $ - Investment earnings 4,251 1,298 27 1,200 50 (1,150) -95.8% 1,000 1,000 - - Transfers in - - - - - - - - - - -
Revenue Total 23,274 $ 17,758 $ 11,275 $ 17,700 $ 14,900 $ (2,800) -15.8% 17,300 $ 17,300 $ - - Expense
Capital outlay - $ - $ - $ - $ - $ - $ - - $ - $ - $ -
Contract services 9,239 13,188 8,756 16,500 16,500 - - 16,500 16,500 - - Other expenses - - - 1,500 1,490 (10) -0.7% 1,500 1,500 - - Debt service (185) (149) 4 - 10 10 100.0% - - - -
Transfer out - 48,000 - - - - - - - - -
Expense Total 9,053 61,038 8,760 18,000 18,000 - - 18,000 18,000 - - 208 - PEG FEES Total 14,221 $ (43,280) $ 2,514 $ (300) $ (3,100) $ (2,800) $ 933.3% (700) $ (700) $ - $ - 211 - PUBLIC SAFETY
Revenue
Other agency 77,748 $ 71,015 $ 66,060 $ 72,000 $ 72,000 $ - $ - 72,000 $ 72,000 $ - $ - Other revenue - - - - - - - - - - -
Intergovernmental 121,085 122,733 123,843 124,000 124,000 - - 123,900 123,900 - - Investment earnings 6,451 1,853 2,113 1,800 2,400 600 33.3% 1,500 1,500 - - Revenue Total 205,284 $ 195,600 $ 192,016 $ 197,800 $ 198,400 $ 600 0.3% 197,400 $ 197,400 $ - - Expense
Personnel services - $ - $ - $ - $ - $ - $ - - $ - $ - $ - Material & supply - - - - - - - - - - -
Debt service (433) (243) 365 - 400 400 100.0% - - - -
Transfer out 205,000 221,277 169,124 197,800 197,800 - - 197,400 197,400 - - Expense Total 204,567 221,034 169,489 197,800 198,200 400 0.2% 197,400 197,400 - - 211 - PUBLIC SAFETY Total 717 $ (25,434) $ 22,527 $ - $ 200 $ 200 $ 100.0% - $ - $ - $ - Special Revenue Funds
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
212 - K-9 PROGRAM - CLOSE FUND - TRANSFER ACTIVITY TO GENERAL FUND - DEPT 23 - PD - PROJECT CODE "CANINE" Revenue
Contributions 1,293 $ 500 $ - $ - $ - $ - $ - - $ - $ - $ - Investment earnings (0) - - - - - - - - - -
Transfers in 17,226 6,713 - 15,540 - (15,540) 100.0% 20,790 - (20,790) 100.0% Revenue Total 18,520 $ 7,213 $ - $ 15,540 $ - $ (15,540) -100.0% 20,790 $ - $ (20,790) -100.0% Expense
Material & supply 2,720 $ 1,290 $ - $ 2,000 $ - $ (2,000) $ -100.0% 2,056 $ - $ (2,056) $ -100.0% Contract services 12,098 1,234 - 3,000 - (3,000) -100.0% 6,168 - (6,168) -100.0% Repair & maintenance - - - - - - - - - - -
Other expenses 3,775 4,615 - 10,540 - (10,540) -100.0% 12,566 - (12,566) -100.0% Debt service - - - - - - - - - - -
Expense Total 18,593 $ 7,140 $ - $ 15,540 $ - $ -100.0% (15,540) $ - 20,790 $ -100.0% (20,790) 212 - K-9 PROGRAM Total (74) $ 74 $ - $ - $ - $ - $ - - $ - $ - $ - 216 - IN-LIEU INCLUSIONARY HOUSING
Revenue
Other revenue - $ - $ - $ - $ - $ - $ - - $ - $ - $ -
Charges for services 4,083 37,320 64,590 - 64,590 64,590 100.0% - - - 100.0% Intergovernmental - - - 47,230 47,230 - - 48,665 48,665 - - Investment earnings 89,577 61,404 52,414 49,361 52,405 3,044 6.2% 41,030 41,030 - - Revenue Total 93,661 $ 98,724 $ 117,004 $ 96,591 $ 164,225 $ 67,634 70.0% 89,695 $ 89,695 $ - - Expense
Contract services 9,950 $ - $ 21,197 $ 17,750 $ 22,750 $ 5,000 $ - - $ 7,000 $ 7,000 $ - Legal 7,333 1,040 - 5,000 - (5,000) -100.0% - 5,000 5,000 100.0% Debt service (2,659) (5,038) 617 - 1,000 1,000 100.0% - - - 100.0% Other expense - - 10,000 - 10,000 10,000 100.0% - - - 100.0% Transfer out - - - - - - - - - - -
Expense Total 14,624 $ (3,998) $ 31,814 $ 22,750 $ 33,750 $ -100.0% 11,000 $ 12,000 - $ -100.0% 12,000 216 - IN-LIEU INCLUSIONARY HOUSING Total $ 102,722 79,037 $ 85,190 $ 73,841 $ 130,475 $ 56,634 $ - 89,695 $ 77,695 $ (12,000) $ - 220 - COMMUNITY FACILITIES DISTRICT
Revenue
Property tax 40,188 $ 42,078 $ 42,633 $ 39,800 $ 42,600 $ 2,800 $ 7.0% 41,250 $ 44,600 $ 3,350 $ 8.1% Investment earnings 783 555 1,462 400 1,500 1,100 275.0% 400 400 - - Transfers in - - - - - - - - - - -
Revenue Total 40,970 $ 42,633 $ 44,095 $ 40,200 $ 44,100 $ 3,900 9.7% 41,650 $ 45,000 $ 3,350 8.0% Expense
Contract services 1,878 $ 4,050 $ 4,050 $ 7,300 $ 4,050 $ (3,250) $ -44.5% 7,500 $ 4,500 $ (3,000) $ -40.0% Legal - - - - - - - - - - -
Fiscal fees - - 362 500 500 - - 500 500 - -
Debt service (70) (91) 77 - 120 120 100.0% - - - -
Transfer out 34,000 12,000 75,724 32,900 39,430 6,530 19.8% 33,650 40,000 6,350 18.9% Expense Total 35,807 $ 15,959 $ 80,213 $ 40,700 $ 44,100 $ 8.4% 3,400 $ 45,000 41,650 $ 8.0% 3,350 220 - COMMUNITY FACILITIES DISTRICT Total $ 26,673 5,163 $ (36,118) $ (500) $ - $ 500 $ - - $ - $ - $ - Special Revenue Funds
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
221 - Road Maintenance Rehabilitation Administration
Revenue
Other revenue 191,759 $ 206,073 $ 175,248 $ 198,000 $ 198,000 $ - $ - 198,000 $ 213,300 $ 15,300 $ 7.7% Investment earnings 4,580 $ 6,208 $ 3,343 $ 2,600 $ 2,600 $ - - 2,200 $ - $ (2,200) -100.0% Revenue Total 196,339 $ 212,281 $ 178,591 $ 200,600 $ 200,600 $ - - 200,200 $ 213,300 $ 13,100 6.5% Expense
Debt service (283) $ (1,492) $ 253 $ - $ 300 $ 300 $ 100.0% - $ - $ - $ - Transfer out 196,227 $ 192,000 $ - $ 205,000 $ 220,451 $ 15,451 7.5% 203,000 $ 213,300 $ 10,300 5.1% Expense Total 195,944 $ 190,508 $ 253 $ 205,000 $ 220,751 $ - 15,751 $ 213,300 203,000 $ 5.1% 10,300 221 - Road Maintenance Rehabilitation Administration Total $ 21,773 395 $ 178,338 $ (4,400) $ (20,151) $ (15,751) $ - (2,800) $ - $ 2,800 $ - 222 - BED TAX
Revenue
Charges for services 175 $ 1,335 $ - $ - $ - $ - $ - - $ - $ - $ - Investment earnings 1,669 1,144 - 700 - (700) -100.0% 600 - (600) -100.0% Revenue Total 1,844 $ 2,479 $ - $ 700 $ - $ (700) -100.0% 600 $ - $ (600) -100.0% Expense
Debt service (125) $ (169) $ - $ - $ - $ - $ - - $ - $ - $ - Transfer out - 38,000 - 900 - (900) -100.0% - - - -
Expense Total (125) $ 37,831 $ - $ 900 $ - $ - (900) $ - - $ - - 222 - BED TAX Total 1,969 $ (35,352) $ - $ (200) $ - $ 200 $ - 600 $ - $ (600) $ - 223 - LINKAGE AFFORDABLE HOUSING
Revenue
Intergovernmental - $ - $ - $ - $ - $ - $ - - $ - $ - $ - Investment earnings 15,172 15,759 11,410 6,000 13,500 7,500 125.0% 5,000 5,000 - - Revenue Total 15,172 $ 15,759 $ 11,410 $ 6,000 $ 13,500 $ 7,500 125.0% 5,000 $ 5,000 $ - - Expense
Material & supply - $ - $ - $ - $ - $ - $ - - $ - $ - $ - Contract services - - 10,703 17,750 17,750 - - - - - -
Debt service (1,138) (2,064) 106 - 150 150 100.0% - - - - Expense Total (1,138) $ (2,064) $ 10,809 $ 17,750 $ 17,900 $ 150 0.8% - $ - $ - - 223 - LINKAGE AFFORDABLE HOUSING Total $ 17,824 16,310 $ 601 $ (11,750) $ (4,400) $ 7,350 $ -62.6% 5,000 $ 5,000 $ - $ - Special Revenue Funds
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
224 - South Sonoma Business Park Series 2019
Revenue
Other tax - $ - $ - $ - $ - $ - $ - - $ - $ - $ -
Other revenue - - - - - - - - - - -
Investment earnings 23,955 23,395 14,853 5,500 15,100 9,600 - 2,900 2,900 - - Property taxes 104,888 97,159 367,775 369,000 369,000 - - 383,900 383,900 - - Transfers in - - - - - - - - - - -
Revenue Total 128,843 $ 120,554 $ 382,628 $ 374,500 $ 384,100 $ 9,600 $ 2.6% 386,800 $ 386,800 $ - $ - Expense
Contract services 2,500 $ 3,300 $ 3,300 $ 3,300 $ 3,300 $ - $ - 3,500 $ 3,500 $ - $ - Legal - - - - - - - - - - -
Other expenses - - - - - - - - - - -
Fiscal fees - - - 3,750 3,750 - - 3,950 3,950 - -
Debt service 95,571 85,394 80,474 353,598 354,798 1,200 0.3% 352,897 352,897 - - Transfer out - - - - - - - - - - -
Expense Total 98,071 $ 88,694 $ 83,774 $ 360,648 $ 361,848 $ 1,200 $ 0.3% 360,347 $ 360,347 $ - $ - 224 - South Sonoma Business Park Series 2019 Total $ 31,860 30,772 $ 298,854 $ 13,852 $ 22,252 $ 8,400 $ 60.6% 26,453 $ 26,453 $ - $ - 225 - Parks Measure M
Revenue
Sales tax 111,118 $ 109,300 $ 82,154 $ 110,000 $ 110,000 $ - $ - 110,000 $ 110,000 $ - $ - Investment earnings 1,523 3,833 96 3,500 110 (3,390) -96.9% 2,900 2,900 - - Transfers in - - - - - - - - - - -
Revenue Total 112,641 $ 113,134 $ 82,249 $ 113,500 $ 110,110 $ (3,390) -3.0% 112,900 $ 112,900 $ - - Expense
Other expenses - $ - $ - $ - $ - $ - $ - - $ - $ - $ -
Debt service (93) (465) 5 - 10 10 100.0% - - - -
Transfer out - 225,000 82,889 116,500 116,500 - - - 40,000 40,000 100.0% Expense Total (93) $ 224,535 $ 82,894 $ 116,500 $ 116,510 $ 10 0.0% - $ 40,000 $ 40,000 100.0% 225 - Parks Measure M Total 112,734 $ (111,401) $ (644) $ (3,000) $ (6,400) $ (3,400) $ 113.3% 112,900 $ 72,900 $ (40,000) $ -35.4% 227 - In-Lieu Tree Fund
Revenue
Charges for services 14,182 $ 11,352 $ 16,041 $ 500 $ 16,000 $ 15,500 $ - 500 $ 500 $ - $ - Investment earnings 525 890 643 300 650 350 116.7% 150 150 - - Transfers in - - - - - - - - - - -
Revenue Total 14,707 $ 12,242 $ 16,684 $ 800 $ 16,650 $ 15,850 1981.3% 650 $ 650 $ - - Expense
Material & supply 2,752 $ 487 $ 516 $ - $ 700 $ 700 $ 100.0% - $ 1,500 $ 1,500 $ 100.0% Legal - - - - - - - - -
Other expenses 408 968 215 400 650 250 62.5% - -
Debt service (51) (115) (64) - (80) (80) -100.0% - -
Transfer out - - 36,000 1,000 36,000 35,000 3500.0% - 15,000 15,000 100.0% Expense Total 3,108 $ 1,340 $ 36,667 $ 1,400 $ 37,270 $ 35,870 100.0% - $ 16,500 $ 16,500 100.0% 227 - In-Lieu Tree Fund Total 11,599 $ 10,902 $ (19,983) $ (600) $ (20,620) $ (20,020) $ 3336.7% 650 $ (15,850) $ (16,500) $ -2538.5% Special Revenue Funds
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27 Adopted
Budget
2026 / 27
Proposed Amended
Budget
2026 / 27
2023 / 24 Adopted vs. Proposed Amended
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual Budget
250 - Disability Access & Education Revolving Fund
Revenue
Charges for services 3,183 $ 3,242 $ 2,899 $ 3,000 $ 3,000 $ - $ - 3,000 $ 3,000 $ - $ - Investment earnings 1,100 1,285 1,026 500 1,030 530 106.0% 400 400 - - Transfers in - - - - - - - - - - -
Revenue Total 4,283 $ 4,527 $ 3,925 $ 3,500 $ 4,030 $ 530 15.1% 3,400 $ 3,400 $ - - Expense
Debt service (84) $ (163) $ 15 $ - $ 20 $ 20 $ 100.0% - $ - $ - $ - Transfer out - - - - - - - - - - -
Expense Total (84) $ (163) $ 15 $ - $ 20 $ 20 100.0% - $ - $ - - 250 - Disability Access & Education Revolving Fund Total $ 4,690 4,367 $ 3,910 $ 3,500 $ 4,010 $ 510 $ 14.6% 3,400 $ 3,400 $ - $ - 260 - Veterans Building
Revenue
Rents 18,655 $ 30,571 $ 19,911 $ 41,250 $ 22,000 $ (19,250) $ -46.7% 48,805 $ 32,000 $ (16,805) $ -34.4% Investment earnings 155 196 101 - 100 100 100.0% - - - 100.0% Transfers in 63 - - - - - - - - - -
Revenue Total 18,872 $ 30,767 $ 20,013 $ 41,250 $ 22,100 $ (19,150) -46.4% 48,805 $ 32,000 $ (16,805) -34.4% Expense
Material & supply 2,287 $ 1,027 $ 648 $ 3,500 $ 1,500 $ (2,000) $ -57.1% 4,000 $ 4,000 $ - $ - Contract services 2,829 (416) 1,913 3,240 1,940 (1,300) -40.1% 1,090 1,090 - - Repair & maintenance 420 4,800 2,145 1,900 2,200 300 15.8% 1,500 1,500 - - Utilities 820 - - - - - - - - - -
Other expenses - - - - - - - - - - -
Fiscal fees 6,246 12,312 5,842 15,305 8,225 (7,080) -46.3% 20,007 12,705 (7,302) -36.5% Debt service (45) (36) 7 - 10 10 100.0% - - - 100.0%
Transfer out 6,246 12,311 5,842 15,305 8,225 (7,080) -46.3% 20,007 12,705 (7,302) -36.5% Expense Total 18,803 $ 29,999 $ 16,397 $ 39,250 $ 22,100 $ (17,150) 100.0% 46,604 $ 32,000 $ (14,604) 100.0% 260 - Veterans Building Total 69 $ 768 $ 3,616 $ 2,000 $ - $ (2,000) $ -100.0% 2,201 $ - $ (2,201) $ -100.0%

GRANTS CAPTIAL PROJECTS FUNDS
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
201 - GRANTS
Revenue
Other agency - $ 174,985 $ - $ - $ - $ - $ - - $ - $ - $ - Intergovernmental 971,249 $ 1,241,028 688,172 1,719,579 801,944 (917,635) -53.4% 1,065,000 1,095,000 30,000 2.8% Transfers in 2,333,930 $ 437,824 1,382,527 1,506,955 1,533,946 26,991 1.8% 455,760 1,337,730 881,970 193.5% Revenue Total 3,305,179 $ 1,853,837 $ 2,070,699 $ 3,226,534 $ 2,335,890 $ (890,644) $ -27.6% 1,520,760 $ 2,432,730 $ 911,970 $ 60.0% Expense
Capital project
Grant Projects - Sidewalk Gap Closure $ 772,514 116,074 $ - $ - $ - $ - $ - - $ 1,300,000 $ 1,300,000 $ 100.0% Grant Projects- Hwy 116 & W. Cotati
Intersection $ 274,620 285,522 317,730 1,468,000 468,000 (1,000,000) -68.1% 1,376,760 701,230 (675,530) -49.1% Grant Projects- Sunflower Park $ 38,485 35,831 1,506,982 1,570,205 1,594,661 24,456 1.6% - - - - Grant Projects-Redwood Drive &
Cypress Repaving $ 230,319 2,617,437 - - - - - - 287,500 287,500 - SCPA Grant Expenses For Ebikes $ 9,283 - 1,841 - 2,000 2,000 100.0% - - - 100.0% Capital project subtotal 3,054,864 $ 1,325,221 $ 1,826,553 $ 3,038,205 $ 2,064,661 $ (973,544) $ -32.0% 1,376,760 $ 2,288,730 $ 911,970 $ 66.2% Other Grant Projects
ABAG/MTC Priority Development Area $ 357,146 132,046 $ - $ - $ - $ - $ - - $ - $ - $ - CHP Cannabis Tax Fund Grant Program $ - - 82,815 - 82,900 82,900 100.0% - - - - County - Mobile Response Grant $ 150,119 133,429 120,920 188,329 188,329 - - 144,000 144,000 - - Soncatt Staff Expense $ - 1,223 - - - - - - - - -
State - Solar App Grant Expenses $ 22,605 - - - - - - - - - - Other grant projects subtotal 266,698 $ 529,870 $ 203,736 $ 188,329 $ 271,229 $ 82,900 $ 44.0% 144,000 $ 144,000 $ - $ - Transfer out 50,000 $ - - - - - - - - - -
Expense Total 3,371,562 $ 1,855,090 $ 2,030,289 $ 3,226,534 $ 2,335,890 $ (890,644) $ -27.6% 1,520,760 $ 2,432,730 $ 911,970 $ 60.0% 201 - GRANTS Net Total (66,383) $ (1,254) $ 40,411 $ - $ - $ - $ - - $ - $ - $ - 604 - GENERAL CAPITAL OUTLAY
Revenue
License & franchise 169,584 $ 188,779 $ 177,274 $ 176,820 $ 176,820 $ - $ - 176,820 $ 176,820 $ - $ - Investment earnings 15,084 $ 22,981 15,474 7,300 7,300 - - 6,200 6,200 - - Revenue Total 184,668 $ 211,760 $ 192,748 $ 184,120 $ 184,120 $ - $ - 183,020 $ 183,020 $ - $ - Expense
Debt service (988) $ (2,559) $ 281 $ - $ - $ - $ - - $ - $ - $ - Transfer out - $ 180,000 99,752 257,800 99,752 (158,048) -61.3% 180,000 451,230 271,230 150.7% Expense Total (988) $ 177,441 100,033 257,800 99,752 (158,048) $ -61.3% 180,000 451,230 271,230 $ 150.7% 604 - GENERAL CAPITAL OUTLAY Net Total 185,656 $ 34,320 $ 92,715 $ (73,680) $ 84,368 $ 158,048 $ -214.5% 3,020 $ (268,210) $ (271,230) $ -8981.1% 2025 / 26
Adopted vs. Est. Actual 2026 / 27
Adopted Budget
2026 / 27
Proposed
Amended Budget
2026 / 27
Adopted vs. Proposed Amended 2023 / 24
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual
Budget

GRANTS CAPTIAL PROJECTS FUNDS
Comparative Budgets for Fiscal Year 2025/26 and 2026/27 $ Change % Change $ Change % Change
2025 / 26
Adopted vs. Est. Actual 2026 / 27
Adopted Budget
2026 / 27
Proposed
Amended Budget
2026 / 27
Adopted vs. Proposed Amended 2023 / 24
Total Activity
2024 / 25
Total Activity
2025 / 26 Total
Activity YTD
2025 / 26
Adopted Budget
2025 / 26
Est. Actual
Budget
605 - CAPITAL PROJECTS
Revenue
Transfers in 3,701,252 $ 2,992,653 $ 1,349,550 $ 1,690,505 $ 1,352,573 $ (337,932.00) $ -20.0% 1,250,000 $ 885,000 $ (365,000.00) $ -29.2% Revenue Total 3,701,252 $ 2,992,653 $ 1,349,550 $ 1,690,505 $ 1,352,573 $ (337,932) $ -20.0% 1,250,000 $ 885,000 $ (365,000) $ -29.2% Expense
Capital outlay
Fixed Asset - Equipment 77,212 $ - $ - $ - $ - $ - $ - - $ - $ - $ - Capital outlay subtotal 77,212 $ - $ - $ - $ - $ - $ - - $ - $ - $ - Capital project
Park And Ride Replacement 2,338,558 $ 988,601 51,101 - - - - - - - - Street Improvements 916,911 $ 699,026 99,752 777,800 808,775 30,975 4.0% 1,165,000 750,000 (415,000) -35.6% Park Master Planning 178,131 $ 8,341 - - - - - - - - -
Gateway Signage/Bulletin Board 79,293 $ 11,381 702 67,000 67,000 - - - - - - Citywide Traffic Safety 64,916 $ 20,830 - 80,000 - (80,000) -100.0% 50,000 50,000 - - Civic Center Misc. Improvements 37,313 $ - - - - - - - - - - Falletti Bldg Imprvmnts 8,918 $ 43,065 16,526 - - - - - - - - Cator Basketball Ct. Resurfacing - $ - - 50,000 - (50,000) -100.0% - 50,000 50,000 100.0% Annual Landscaping Improvements - $ 26,640 - 35,000 38,800 3,800 10.9% 35,000 35,000 - - Class 1 Pathway Maintenance Project - $ - 38,773 210,000 210,000 - - - - - - Veronda-Falletti Ranch Barns - $ - - 200,000 200,000 - - - - - - Reroof Police Building - $ - 28,063 30,705 27,998 (2,707) -8.8% - - - - Putnam Park Improvements Phase 1 - $ 892,512 1,119,029 - - - - - - - - City Hall Av Improvements - $ 300,293 - - - - - - - - - Trash Implementation Plan Phase 1 $ 1,965 - - 240,000 - (240,000) -100.0% - - - - Capital project subtotal 3,624,040 $ 2,992,653 1,353,946 1,690,505 1,352,573 (337,932) -20.0% 1,250,000 885,000 (365,000) -29.2% Expense Total 3,701,252 $ 2,992,653 $ 1,353,946 $ 1,690,505 $ 1,352,573 $ (337,932) $ -20.0% 1,250,000 $ 885,000 $ (365,000) $ -29.2% 605 - CAPITAL PROJECTS Total - $ - $ (4,396) $ - $ - $ - $ - - $ - $ - $ -