City Council:
Patricia Farrar-Rivas, Mayor
Ron Wellander, Vice Mayor
Jack Ding
Sandra Lowe
John Gurney
REGULAR MEETING AGENDA
OF THE SONOMA CITY COUNCIL
City Council Chambers, 177 First Street West
Monday, September 29, 2025
https://us06web.zoom.us/j/84876986131
6:00 PM Regular Meeting
ACCESSING PUBLIC MEETINGS
As a public service to the community, City Council meetings are held in-person, and viewable through a live webcast on the City’s CivicWeb Portal at https://sonomacity.civicweb.net/Portal/Video.aspx, City of Sonoma YouTube channel at https://www.youtube.com/channel/UChZjUrg2rNLYxTgQHhFy-Tg, and televised on Comcast Cable Channel 27. Members of the public can also view the meeting via ZOOM, at https://us06web.zoom.us/j/84876986131.
If a technical issue arises with Zoom video or the listening phone dial-in option, the City Council meeting will continue unless a Council Member is participating remotely pursuant to the provisions of Assembly Bill 2449.
Members of the public who wish to address the Council by providing public comments during the meeting may do so in-person in the Council Chambers at 177 First Street West, where the meeting is being publicly held. As an alternative, members of the public may also provide written public comment submitted via the City’s online Public Comment form at https://sonomacity.civicweb.net/Portal/CitizenEngagement.aspx or by email to:
[email protected]
PROCESS FOR COMMENTS FROM THE PUBLIC: There will be two opportunities for members of the public to address items not appearing on the agenda. The early public comment period, Agenda Item 1, will be limited to ten speakers. Each speaker will be allowed up to two minutes. Speakers who do not have an opportunity to speak during the first public comment section will be allowed to make their comments during the later public comment period, Agenda Item 10, provided there were more than 10 people in the first public comment section.
When the Mayor announces these agenda items, please form a line to speak.
In the event a Council Member participates remotely for just cause or an emergency circumstance under Assembly Bill 2449, the City will allow for public comment through the Zoom link.
In accordance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk (707) 933-2216. Notification 48 hours before the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
Be Courteous - TURN OFF your cell phones and watches while the meeting is in session.
The City Council may discuss and/or take action on any or all of the items listed on the agenda irrespective of how the items are described.
No new items will begin after 9:00pm unless a majority of the members present vote to allow the items to be heard.
Page
REGULAR MEETING
CONVENE, CALL TO ORDER & PLEDGE OF ALLEGIANCE
ROLL CALL (Gurney, Wellander, Ding, Lowe, Farrar-Rivas)
REPORT ON CLOSED SESSION
APPROVAL OF THE AGENDA
1. COMMENTS FROM THE PUBLIC
At this time members of the public may address the Council on matters not listed on this agenda, but which are within the subject matter jurisdiction of the Council. This public comment period will be limited to ten speakers. Each speaker will be allowed up to two minutes. Speakers who do not have an opportunity to speak during the first public comment section will be allowed to make their comments during the later public comment period, Agenda Item 10, provided there were more than 10 people in the first public comment section. When the Mayor announces these agenda items, please form a line to speak.
Under State Law, unless otherwise permitted under the Ralph M. Brown Act, the merits of the matters presented under this item cannot be discussed or acted upon by the City Council at this time. For items appearing on the agenda, the public will be invited to make comments at the time the item comes up for Council consideration. Please begin by stating your name.
2. MEETING DEDICATIONS
3. COUNCILMEMBERS’ REPORTS AND COMMENTS
Committee Reports - Council Members are appointed to various boards and committees - local, county-wide and regional. Any updates from a council member will be shared at this time. A list of all appointments is available on our City Website for easy reference.
Council Members may also make appointments to city commissions at this time.
4. CITY MANAGER COMMENTS AND ANNOUNCEMENTS
5. CITY ATTORNEY COMMENTS
6. PRESENTATIONS
6.1: Proclamation Designating the Month of October 2025 as Domestic Violence Awareness Month in the City of Sonoma
6.2: Recognition of Scandia Bakery on the Occasion of their 25 Year Anniversary
6.3: Zero Waste Sonoma Community Update Presented by Leslie Lukacs, Executive Director and a Proclamation in Support of North Bay Zero Waste Week - October 11- 18, 2025
Zero Waste Sonoma City Council 2025 Presentation
4 - 14
7. CONSENT CALENDAR – CITY COUNCIL
All items listed on the Consent Calendar are considered to be routine and will be acted upon by a single motion. There will be no separate discussion of these items unless members of the Council or staff request specific items to be removed for separate action.
7.1: Waive further reading and Authorize Introduction and/or Adoption of Ordinances by Title Only. (Standard procedural action - no backup information provided)
7.2: Receive Minutes from August 20, 2025, Regular Meeting (Rebekah Barr, MMC, City Clerk)
RECOMMENDATION: Receive the Minutes.
15 - 16
08.20.2025 Regular Meeting Minutes
8. PUBLIC HEARING
9. REGULAR CALENDAR – CITY COUNCIL
(Matters requiring discussion and/or action by the City Council)
9.1: Fiscal Year 2024-25 Year End Update (Prapti Aryal, Finance Director) RECOMMENDATION: Receive the Fiscal Year 2024-25 year-end update.
Agenda Report - Budget Update - Pdf
17 - 40
10. SECOND PUBLIC COMMENT (ONLY REQUIRED IF EARLIER PUBLIC SPEAKERS
REMAIN)
At this this time members of the public who did not have the opportunity to speak during the early comment period may address the Council on matters not listed on this agenda, but which are within the subject matter jurisdiction of the Council. Each speaker will be allowed up to two minutes. Please form a line to speak.
Under State Law, unless otherwise permitted under the Ralph M. Brown Act, the merits of the matters presented under this item cannot be discussed or acted upon by the City Council at this time. For items appearing on the agenda, the public will be invited to make comments at the time the item comes up for Council consideration. Please begin by stating your name.
11. ADJOURNMENT
I do hereby certify that a copy of the foregoing agenda was posted as legally required. Rebekah Barr, MMC, City Clerk.
*********************************************************************************************************************************** Copies of all staff reports and documents subject to disclosure that relate to any item of business referred to on the agenda are usually available for public inspection the Wednesday before each regularly scheduled meeting at City Hall, located at No. 1 The Plaza, Sonoma CA. Any documents subject to disclosure that are provided to all, or a majority of all, of the members of the City Council regarding any item on this agenda after the agenda has been distributed will be made available for inspection at the City Clerk’s office, No. 1 The Plaza, Sonoma CA during regular business hours. If you challenge the action of the City Council in court, you may be limited to raising only those issues you or someone else raised at the public hearing described on the agenda or in written correspondence delivered to the City Clerk at or prior to the public hearing.
In accordance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk (707) 933-2216. Notification 48 hours before the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
Appointments to Commission/Committees: The Council may establish and make appointments to a Council committee (made up of two Council Members) with respect to any item appearing on this agenda.
Closed Session: If action is taken during a Closed Session meeting that is required to be reported out at this meeting, the Council will return to Open Session and report out immediately. However, if the Council is unable to do so due to time constraints, it will report out at the immediately following Regular Council Meeting under "REPORT ON CLOSED SESSION".
Motion for Consideration: A Council Member voting with the majority on any item appearing on this agenda may move for reconsideration of that vote provided the motion is in conformance with the rules adopted by the Council governing such motions.
9/25/2025
1 9/25/2025 1
ZWS TRAINING 101
SEPTEMBER 25, 2019
L E S L I E L U K A C S
E X E C U T I V E D I R E C T O R
ZWS BACKG ROUND
ZWS is a Joint Powers Authority (JPA) formed to
implement AB 939 Established in 1992 Governing body is a 10-member Board of Directors One representative from each City and the County 1 2
Agenda Item #6.3:
9/25/2025
2 MISSION & VISION
Zero Waste Sonoma’s mission is to empower personal action in waste reduction and materials management by
implementing practical solutions to protect our natural resources.
Our vision is an engaged and informed community with the shared goal of thriving in a sustainable region without waste.
OUTREACH AND EDUCATION
Website
www.zerowastesonoma.gov Comprehensive topics for residents and businesses Robust search function 144,000 website visitors in 2024 2,500 from Sonoma 3 4
Agenda Item #6.3:
9/25/2025
3 Events and Fairs 171 outreach events in 2024 13 events in Sonoma
OUTREACH AND EDUCATION
Recycling Guide (English & Spanish) In 2025, printed 25,000 English and 13,000 Spanish Guide Distributed to transfer stations, community partners, nonprofits, tribal
organizations, local businesses, and
more .pdf version available on
zerowastesonoma.gov website
OUTREACH AND EDUCATION
5 6
Agenda Item #6.3:
9/25/2025
4 Spanish language outreach by Soluna Outreach
Services Call-in radio programming
(KBBF, Radio Lazer, La Mejor) Targeted outreach events Countywide annual Latino business visits
OUTREACH AND EDUCATION
RE PAIR FAIRS & FIXIT CLINICS
1 Repair Fair for each member
jurisdiction in FY 25/26
7 8
Agenda Item #6.3:
9/25/2025
5 Permanent HHW Facility at Central Tues-Wed for qualifying businesses Thurs-Sat for residents HHW Collection Events Every Tuesday, locations vary 1-2 Saturdays per year in Sea Ranch HHW Rover Pick-up Service
Every Wednesday by appointment Reuse Program
“Like new” items available for reuse
to the public for free
Paint Reprocessing in four colors
HOUSEHOLD HAZARDOUS WA STE
ELECTRONIC WASTE COLLECTION
E-Waste Programs Public E-Waste Drop-Off Locations Available at all 5 transfer stations E-Waste Recycling Events 14 events per year, locations vary 10 events also have free mattress recycling
9 10
Agenda Item #6.3:
9/25/2025
6 CalRecycle Grant – Residential Solar Panel
Collection Events 12 events collecting over 1,000 panels Partner with Conservation Corps North Bay Panels for reuse Habitat for Humanity ReStore, farm, HS Recycle with ERI in Fresno
SOLAR PANEL COLLECTION
New North County HHW Facility 5885 Pruitt Ave, Windsor COAR Design Group for architectural and engineering design
Working with Sonoma Public
Infrastructure for a construction loan
Possible additions ZWS Offices Hard-to-recycle item collection
NEW HHW FACILITY - WINDSO R
11 12
Agenda Item #6.3:
9/25/2025
7 Jurisdiction
Inspection &
Enforcement
Commercial
Edible Food
Generators
Recycled Paper
Procurement
Compost/mulch
Procurement
Edible Food
Recovery
Program
Education &
Outreach
Waivers Contamination
Minimization
Hauler
Program
Collection
Services
SHORT-LIVED
CLIMATE
POLLUTANTS LAW
(SB 1383)
IN ACTION
JURISDICTION
REQUIREMENTS
SB 1383 CO MPLIANCE Support Haulers Investigate Complaints Contract with Environmental Health Inspections Work with Jurisdictions Notices of Violation Citations Maintain Implementation Record 13 14
Agenda Item #6.3:
9/25/2025
8 FOOD RECOVERY GRANTS CalRecycle $300k grant CalVolunteers $2.5 mill grant CA Youth Service Corps $1 mill grant USDA grant $298.5k (food
recovery + carbon sequestration) Picture: fresh produce boxed up for redistribution Picture: CCNB food recovery truck purchased through a grant Picture: Corpsmembers redistributing packaged food items Picture: fruit being consolidated for redistribution 15 16 Agenda Item #6.3:
9/25/2025
9 Compost Hubs
• Free compost for residents, yearround
• Sonoma Ecology Center Compost
Hub
20 17
18 Agenda Item #6.3:
9/25/2025
10 PROPOSED SONOMA COUNTY AIRPORT ORGANICS FACILITY Currently County-led project Completed feasibility study Dec 2022 Environmental permitting, 30% design Process up to 65,000 TPY of organics Solar, energy-efficient equipment, green building materials, etc. ZWS to lead RFP to find composter CONSTRUCTION & DEMOLITION MODEL ORDINANCE County of Sonoma Climate Resiliency grant Develop Model CD&D Ordinance Fund Green Halo Software for 3 years Collaboration with Permit Sonoma Launched Green Halo May 4th Received Green Halo Training Healdsburg, Windsor, Santa Rosa Next Steps Transition to using Green Halo Present model ordinance to City Council 19 20
Agenda Item #6.3:
9/25/2025
11 NORTH BAY ZERO WASTE WEEK 2024
• 50+ events in 2024 in
Sonoma, Marin, and Napa
• 36 community partners
• All free and open to the
public
• Estimated 2500 participants
9/25/2025 22 Q U E S T I O N S ?
T H A N K Y O U !
21 22
Agenda Item #6.3:
City Council:
Patricia Farrar-Rivas, Mayor
Ron Wellander, Vice Mayor
Sandra Lowe
John Gurney
Jack Ding
REGULAR MEETING MINUTES
OF THE SONOMA CITY COUNCIL
City Council Chambers
177 First Street West
Wednesday, August 20, 2025
6:00 PM Regular Meeting
Regular Meeting Minutes, August 20, 2025
REGULAR MEETING
CONVENE, CALL TO ORDER, & PLEDGE OF ALLEGIANCE
Mayor Farrar-Rivas called the meeting to order at 6:00 p.m.
ROLL CALL:
PRESENT: Vice Mayor Wellander, Council Member Lowe, Mayor Farrar-Rivas, and Council Member Gurney
ABSENT: Council Member Ding
REPORT ON CLOSED SESSION
There was no Closed Session held.
APPROVAL OF AGENDA
Motion by Council Member Lowe, seconded by Council Member Gurney, to approve the agenda as presented. Motion carried unanimously by voice vote.
1. COMMENTS FROM THE PUBLIC
Gil Latimer, Bill Hutchinson, Peder Dalton, Josette Brose-Eichar, Janet Boyle, Ken Stokes, JJ Abodeely and Perry Ellis Panigulia provided public comments.
2. MEETING DEDICATIONS
None.
3. COUNCILMEMBERS’ REPORTS AND COMMENTS
Council Member Lowe, along with Council Member Gurney, attended the Muse Celebration at the Sonoma Community Center.
Council Member Gurney attended a Sonoma Tourism Improvement District (TID) meeting on August 14, 2025. He also attended the Harvest Mission Bell Ringing ceremony later that evening at the Sonoma Mission. Council Member Gurney shared that the annual Lighting of the Plaza will be held on November 22, 2025.
Council Member Ding attended the Harvest Mission Bell Ringing ceremony, along with Council Member Gurney, at the Sonoma Mission on August 14, 2025.
Vice Mayor Wellander chose John Baston to be his direct appointee to the Climate Action Commission (CAC). He also had an opportunity to meet with the Executive Director of Sonoma Family Meals – Whitney Reuling. Sonoma Family Meals are in transition of taking over Unity Kitchen.
Mayor Farrar-Rivas attended Sonoma Clean Power meeting on August 7, 2025. She also attended a Sonoma County’s Mayors and Councilmembers Association meeting on August 14, 2025. She also had an opportunity to visit Sonoma Cancer Support non-profit which provides cancer wellness services in town. Mayor Farrar-Rivas also thoroughly enjoyed being a judge at the annual Zucchini Races held at Sonoma Plaza.
4. CITY MANAGER COMMENTS AND ANNOUNCMENTS
City Manager Guhin reminded the public that all information regarding the General Plan update is available online at www.sonomacity.generalplan.org. He also shared several upcoming Cemetery Volunteer Clean-Up Days: Valley Cemetery on September 20, 2025, Mountain Cemetery on October 25, 2025, and Veterans Cemetery on November 8, 2025, all from 8:00 a.m. to 2:00 p.m. Sign-ups are available on the City’s website. Additionally, Mr. Guhin noted that there are multiple openings on the City’s commissions and committees, and applications can be submitted online. He shared that the National Weather Service has issued a heat advisory for the area, with a heat wave expected tomorrow and Friday. Local libraries, along with Sonoma Unity Kitchen, will extend their hours to provide cooling centers for those in need. Finally, City Manager Guhin introduced Liz Russell, the new district representative for California Senator Cabaldon, and Dave Jahns, the City of Sonoma’s new Parks and Recreation Director.
5. CITY ATTORNEY COMMENTS
None.
Agenda Item #7.2:
Regular Meeting Minutes, August 20, 2025
6. PRESENTATIONS
Item 6.1: Proclamation Designating August 26, 2025, as Women's Equality Day in the City of Sonoma
7. CONSENT CALENDAR – CITY COUNCIL
Motion by Council Member Lowe, seconded by Council Member Ding, to approve the Consent Calendar, as amended. Motion carried unanimously by voice vote.
Item 7.1: Waive further reading and Authorize Introduction and/or Adoption of Ordinances by Title Only. (Standard procedural action - no backup information provided) Item 7.2: Accept the Minutes of the Regular Meeting of August 6, 2025 (Rebekah Barr, MMC, City Clerk)
Action: Minutes were received.
Item 7.3: Accept the Expenditure Report for the Month of July 2025 (Prapti Aryal, Finance Director)
Action: The expenditure report was accepted.
8. PUBLIC HEARING
None.
9. REGULAR CALENDAR – CITY COUNCIL
Item 9.1: Receive Presentation and Provide Staff Direction on City Participation in the Sonoma Valley Enhanced Infrastructure Financing District (EIFD) Initiated by Sonoma County (David Guhin, City Manager)
Action: Presentation was received, and Staff was provided direction.
Public Comment: Tom Conlon
Mayor Farrar-Rivas called for recess at 7:35 p.m.; Council reconvened at 7:41 p.m.
Item 9.2: Adopt a Resolution Approving the Temporary Use of Field of Dreams by Transcendence Theater Company for a Summer Event Series May 28 - Sep 18, 2026. The proposed resolution is exempt from the California Environmental Act (CEQA) under Sections 15304 (minor alterations of land), 15323 (normal operations of facilities for public gatherings) and 15061(b)(3) (common sense exemption) of the CEQA Guidelines. (David Guhin, City Manager)
Action: Adopted as Resolution 53-2025.
Public Comment: Stephanie Sada, MT Robinson, Graham Bennett, Ken Stokes, Vickie, and Tom Conlon.
Motion by Council Member Gurney, seconded by Council Member Ding, to Adopt a Resolution Approving the Temporary Use of Field of Dreams by Transcendence Theater Company for a Summer Event Series May 28 - Sep 18, 2026. Motion carried unanimously.
10. SECOND PUBLIC COMMENT (ONLY REQUIRED IF PUBLIC SPEAKERS REMAIN FROM ITEM 2.0) None.
11. ADJOURNMENT
Mayor Farrar-Rivas adjourned the meeting at 8:35 p.m.
I HEREBY CERTIFY that the foregoing minutes were duly and regularly received at a regular meeting of the Sonoma City Council on the 29th of September 2025.
____________________________________
Rebekah Barr, MMC, City Clerk
Agenda Item #7.2:
City of Sonoma
Agenda Item Summary
Meeting: City Council - 29 Sep 2025
Department
Finance
Staff Contact
Prapti Aryal, Finance Director
Agenda Item Title
Fiscal Year 2024-25 Year End Update
Summary
On June 19, 2024, the City Council approved the budget for the City of Sonoma and the Sonoma Successor Agency for Fiscal Year 2024-25. The total approved budget, including both Operating and Capital Improvement Program expenditure, was $47.2 million. This budget aimed to balance responsive service provision to residents, businesses, and visitors with the constraints of available resources.
For the General Fund, the total amended budget for FY 2024-25 was $24.9 million in revenue and $28.2 million in expenditure. To achieve budget balance, $3.3 million from the City’s General Fund Reserves was planned for use. However, actual results for the fiscal year showed revenues exceeded the budgeted amount by $2.6 million, totaling $27.5 million, while expenditures were under budget by $1.2 million, totaling $27.0 million. The year ended with a surplus of $0.6 million. This resulted in not utilizing the reserves to address the anticipated shortfall, in addition, increasing the General Fund reserve by $0.6M to a total of $16.5M at the year end June 30, 2025.
The attached document is the City’s Year-End Report for Fiscal Year 2024-25, which provides an overview of the fiscal year. Please note that this report includes unaudited preliminary figures, as the audit for the fiscal year is still pending. The report features a financial section with unaudited data on General Fund and Proprietary Fund revenues and expenditures through June 30, 2025. It compares revenue sources and departmental expenditures to budgeted amounts.
Recommended Council Action
Receive the Fiscal Year 2024-25 year-end update.
Alternative Actions
Council discretion.
Financial Impact
There is no financial impact.
Environmental Review Status
Environmental Impact Report
Negative Declaration
Exempt
Not Applicable
Approved/Certified
No Action Required
Action Requested
Agenda Item #9.1:
Attachments
Fiscal Year 2024-25 Year-End Financial Report
Fiscal Year 2024-25 Year End Update Presentation
Agenda Item #9.1:
pg. 1
Year-End Financial Report
As of June 30, 2025
Introduction
This Year-End Financial Report provides an analysis of the City’s General Fund and Proprietary Fund revenues and expenditures for the fiscal year 2024-25.
Management’s Overview
The City’s annual budget for fiscal years 2024-25 was adopted by the City Council on June 19, 2024. The purpose of the year-end financial report is to provide regular updates to the Council regarding revenue and expenditure trends to ensure the City Council has a strong understanding of the City’s current financial condition. The numbers in this report are based on the unaudited FY 2024-25 revenues and expenditures. A discussion of the significant budget items is presented below.
FY 2024-25 General Fund Budget
The FY 2024-25 General Fund budget, adopted in June 2024, projected revenues of $24.3 million and expenditures of $27.1 million, resulting in a planned deficit of $2.9 million. This shortfall reflected flat revenue projections alongside a 4.6% increase in expenditure. The amended budget later adjusted revenues to $24.9 million and expenditures to $28.2 million.
Unaudited actual results for the fiscal year were more favorable than anticipated. Revenues exceeded the budgeted amount by $2.6 million, reaching $27.5 million, while expenditures came in $1.2 million below budget, totaling $27.0 million. Overall, this resulted in a General Fund surplus of $0.6 million for the year.
Approximately 46% of the General Fund operating budget is dedicated to Police and Fire contracts. Given the ongoing uncertainty surrounding local economic conditions and future revenue streams, the City has limited flexibility to reduce expenditures in these areas. As a result, the City will likely need to continue strategically holding positions vacant and closely managing supplies and services expenditures to maintain budgetary balance.
The City also continues to address the consequences of under-investment in facilities, vehicle replacement, and technology. Deferred maintenance on City facilities has created a backlog of projects necessary to maintain safe conditions and extend the life of public assets. Outdated software systems, including the City’s ERP platform, further limit efficiency and transparency.
However, progress was made in FY 2024-25 with the implementation of OpenGov Budgeting and Planning and the launch of the OpenGov Transparency Portal, which integrates daily financial transactions and makes them readily accessible to stakeholders. These improvements represent an important step forward in modernizing financial operations and Agenda Item #9.1:
pg. 2
enhancing transparency, though additional investments in facilities, fleet replacement, and technology remain critical to long-term sustainability.
Looking ahead, the City will continue to align its financial strategies with its long-range planning goals by monitoring economic trends, updating multi-year forecasts, and evaluating reserve levels to ensure fiscal stability. Strategic use of reserves, thoughtful prioritization of capital projects, and exploration of new revenue opportunities will be essential to balance near-term service delivery needs with the City’s long-term financial health.
General Fund Summary
Description FY 2024-25 Adopted
Budget
FY 2024-25 Amended
Budget
FY 2024-25 Unaudited
Actuals
Property Tax 5,516,449 5,516,449 5,865,723 Sales and Use Taxes 3,840,426 3,840,426 3,651,472 Measure V Sales Tax 2,752,286 2,752,286 2,112,682
Sales Tax - Public Safety 186,255 186,255 165,193 Fees 615,602 615,602 1,037,115 Transient Occupancy Tax (TOT) 6,022,256 6,022,256 6,269,124 Franchise Fee 643,086 643,086 690,301 Business License Tax 493,916 493,916 496,482 Real Property Transfer Tax 185,890 185,890 111,658
License & Permits 297,761 297,761 279,679
Measure T - 656,817 1,259,158 Fines and Forfeitures 83,000 83,000 41,609 Interest & Rents 126,775 126,775 198,591 State Grants - - 10,934 Charges For Services 366,395 366,395 167,600 EMS 2,275,000 2,275,000 3,837,090 Miscellaneous - - 26,716 Transfers 770,103 770,103 770,103 Other Revenues 30,000 30,000 157,726 Interest Revenue 57,120 57,120 397,124
Proceeds from Issuance of Debt - - - Total Revenue $24,262,320 $24,919,137 $27,546,079 Salary & Wages 4,194,564 4,202,964 3,667,895 Employee Benefits 1,264,916 1,202,976 1,141,634 PERS UAL 1,874,377 1,874,377 1,874,317
Professional Services 2,088,285 2,662,474 1,949,018
Sheriff Contract 6,217,192 6,132,305 5,922,375
SVFD Contract 6,554,311 6,554,311 6,516,433
Cost Recovery 150,000 150,000 356,035 EMS Billing Contract 104,422 104,422 126,095 Property Services 1,001,038 1,105,835 1,141,690 Operations 1,465,499 1,536,507 1,717,163 Supplies 305,000 337,850 351,081 Software & Equipment 13,780 139,959 48,762 Internal Service & Capital Project 1,075,507 1,059,657 1,059,021 Transfers 809,716 1,144,315 1,107,012 Debt Service - - 13,886 Total Expenditure $27,118,608 $28,207,952 $26,992,417 Surplus/(Deficit) ($2,856,287) ($3,288,815) $553,662
Agenda Item #9.1:
pg. 3
Major Revenues
Transient Occupancy Tax
For FY 2024-25, Transient Occupancy Tax (TOT) revenues totaled $6.3 million, exceeding the budget by $0.3 million. The increase was driven by resilient tourism activity, steady occupancy levels, and higher average daily room rates across many lodging establishments.
This growth followed the temporary impacts from two major hotels that were under renovation in the prior fiscal year. With those disruptions resolved, the strength of the local lodging market allowed TOT collections to finish modestly above budget expectations.
As of June 30, 2025, the City’s TOT base consists of 7 hotels, 1 motel, 4 inns, 7 bed and breakfast establishments, and 29 short-term vacation rental units. Beginning in January 2025, TOT administration was transitioned to HdL Companies, which, under contract, has initiated annual audits of lodging properties to ensure accurate TOT reporting and compliance.
Property Tax
For FY 2024-25, Property Tax revenues were budgeted at $5.5 million, but unaudited actuals exceeded this amount by $0.4 million, totaling $5.9 million. Although home sales were stagnant earlier in the year due to elevated mortgage rates, market conditions have begun to improve as interest rates recently declined, creating renewed affordability and supporting buyer demand. According to the HdL report, the average sales price for a detached singlefamily residence in the City of Sonoma was $1.3 million as of June 2025.
Sales Tax, Measure T and Measure V (formerly J and U)
Sales tax revenues for FY 2024-25 totaled $7.2 million, which is approximately $0.2 million below budget. Sales tax receipts are distributed by the California Department of Tax and Fee Administration (CDTFA) in monthly advance payments based on prior year revenues, with a two-month lag in actual allocations. Based on current trends, HdL Companies, the City’s sales $0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Transient
Occupancy
Tax (TOT)
Property Tax Sales and Use
Taxes
EMS Fess &
Charges for
Service
Franchise Fee Business
License Tax
Interest
Revenue
Other
Revenues
Revenues: Budget to Actual
FY 2024-25 Amended Budget FY 2024-25 Unaudited Actuals
Agenda Item #9.1:
pg. 4
tax consultant, projects that revenues will fall short of the budgeted amount.
For the April through June 2025 quarter, sales tax revenues were 8.0% lower compared to the same period in 2024. The most significant declines occurred in:
Autos and Transportation: down 31.0%
Fuel and Service Stations: down 18.7%
General Consumer Goods: down 9.8%
Additional decreases were also recorded in Building and Construction, Food and Drugs, and Business and Industry, which further impact the City’s voter-approved local sales tax measures. For FY 2024-25, Measure V generated $2.1 million, and Measure T generated $1.3 million. CDTFA has combined Measure T and Measure V receipts into the Measure T reporting category, beginning in FY 2025-26, staff will present these revenues under Measure T for consistency in reporting.
EMS Revenue
The Fire Department provides advanced life support (ALS) medical services through the use of dual-role firefighting employees, who are also trained as paramedics and emergency medical technicians. All staffed engines and ambulances are ALS equipped and staffed with at least one paramedic. Under the terms of the Sonoma Valley Fire District, the City receives 100% of the Emergency Medical Services Revenue. Growth in ambulance billing revenue had been steady but began to decline in FY 2018-19 with an increase in MediCal and other insurance write-offs. Fortunately, the IGT Program Revenue, which is directly related to the MediCal write-offs, has been steadily increasing, which has helped offset some of this loss.
For FY 2024-25, EMS revenue received is $3.8 million.
Interest Revenue
Interest Revenue for FY 2024-25 was originally budgeted at $57,000, based on conservative projections carried forward from FY 2023-24. During the year, the City expanded its investment portfolio by opening a California Asset Management Program (CAMP) account in June 2024 and establishing an investment account with U.S. Bank in October 2024. These actions allowed the City to take advantage of higher market interest rates and improved investment opportunities, resulting in significantly higher returns.
As a result, the actual interest revenue received was $0.4 million, far exceeding the budgeted amount. This increase reflects both higher-than-anticipated short-term interest rates and the City’s proactive steps to diversify its investments, strengthen cash management practices, and maximize earnings on idle funds.
This strategic shift has resulted in a substantial increase in actual Interest Revenue compared to the budgeted figures. Additionally, similar growth in Interest Revenue is being observed across other funds.
Other Revenues
Business License Tax revenue for FY2024-25 totals $0.5 million, remained flat compared to last fiscal year.
Fees and Charges for Services revenues also surpassed forecasts, with actual revenues reaching $1.2 million.
Agenda Item #9.1:
pg. 5
Franchise Tax received for FY 2024-25 exceeded the budgeted amount by 7.3%, totaling $0.7 million.
Other Revenues, which include Transfers, License and Permit fees, Real Property Transfer Tax, Interest and Rents, Other Revenues, Miscellaneous and Fines and Forfeitures, exceeded the budget by $93,000, totaling $1.6 million for FY 2024-25.
In FY 2024-25, the City received a State Grant for $11,000, from Local Early Action Planning (LEAP) grant, which provided funding for the Inclusionary Housing and Second Home Study.
Expenditure
As of June 30, 2025, most departments were operating within their approved budgets. The following table provides the budget and actual expenditure spent for each department as of June 30, 2025:
Department
FY 2024-25
Adopted
Budget
FY 2024-25
Amended
Budget
FY 2024-25
Unaudited
Actuals
% of
Budget
41001 - City Council 175,144 155,259 151,251 97%
41002 - City Clerk 439,186 477,208 476,971 100%
41003 - City Manager 1,409,847 1,493,275 1,493,273 100% 41004 - Finance 686,037 768,032 734,524 96%
41005 - City Attorney 272,584 294,584 294,544 100%
42101 - Police 7,595,839 7,513,100 7,378,098 98%
42201 - Fire 7,936,241 8,000,521 8,002,380 100%
43020 - Public Works Admin & Stormwater 655,793 581,815 558,593 96% 43022 - Public Works Street Maintenance 1,180,173 1,320,895 1,320,585 100% 43023 - Parks and Recreation 1,651,256 1,692,913 1,637,937 97% 43030 - Planning 1,288,154 1,708,781 1,218,962 71%
43040 - Building 941,768 912,131 674,052 74%
43101 - Community Activities 979,429 951,129 847,355 89% 43199 - Successor Agency 174,568 175,712 78,691 45%
43200 - Non-Departmental 922,875 1,018,282 1,018,191 100% Subtotal General Fund $26,308,892 $27,063,637 $25,885,405 43999 - Transfers Out 809,716 1,144,315 1,107,012 97%
Total General Fund $27,118,608 $28,207,952 $26,992,417 96% The total amended General Fund budget for FY 2024-25 was $28.2 million, while unaudited actual expenditures totaled $27.0 million, resulting in cost savings of approximately $1.2 million across departments. These savings were primarily attributable to salary and benefit savings from position vacancies, along with reductions in professional services costs. Of this amount, approximately $685,000 was budgeted but not spent in FY 2024-25. During the FY 2025-26 budget adoption process, the City Council approved carrying this funding forward to support ongoing needs in the new fiscal year. The table below shows the expenditure by account type for the fiscal year ending June 30, 2025.
The table below shows the Total Operating Expenditure for General Fund for FY 2024-25.
Agenda Item #9.1:
pg. 6
Description FY 2024-25
Adopted Budget
FY 2024-25 Amended
Budget
FY 2024-25
Unaudited Actuals
Personnel Costs 5,459,481 5,405,940 4,809,529
PERS UAL 1,874,377 1,874,377 1,874,317
Professional Services 2,088,285 2,662,474 1,949,018
Sheriff Contract 6,217,192 6,132,305 5,922,375
SVFD Contract 6,554,311 6,554,311 6,516,433
Operating Cost 4,115,246 4,434,230 4,799,846
Transfers 809,716 1,144,315 1,107,012
Debt Service - - 13,886
TOTAL OPERATING EXPENDITURES $27,118,608 $28,207,952 $26,992,417 General Fund Reserves
In accordance with the City’s Fiscal Policy, the City maintains an Operating Reserve of 17% of General Fund Budgeted Expenditure, and an Emergency Reserve of $1.5 million. The table below summarizes the General Fund Reserves for FY 2024-25.
GENERAL FUND RESERVE SUMMARY - (PROJECTED - UNAUDITED) FY 2024-25 (Unaudited) Beginning General Fund Reserve $15,907,884
Net Income (Loss) 553,662
Ending Total General Fund Reserve $16,461,546
Committed/Restricted General Fund Reserve Balance
(Formally Imposed by Resolution or Other Actions)
Non-Spendable - Prepaid Item 226,437
Committed for Operating Reserve (17% of GF Adopted Budgeted Expenditures) 4,610,163 Committed for Emergency Reserve 1,500,000
Total Committed General Fund Reserve Balance $6,336,600 Fiscal Year Ending General Fund Only Reserve Balance $10,124,946
Restricted General Fund Balance
Restricted for SB1186 29,200
Restricted for Donations (FY 2020-21) 49,146
Total Restricted $78,346
Assigned General Fund Reserve Balance
(Funds Reserved by Council Direction or City Manager for Designated Purposes) Assigned General Fund Reserve Balance (Special Projects FY 2018-19) 150,850 Total Assigned General Fund Reserve Balance $150,850
Total Unrestricted/Undesignated General Fund Reserve Balance $9,895,750
Agenda Item #9.1:
pg. 7
Proprietary Funds
In addition to the General Fund, the Year-End Financial Report also provides a snapshot of the City’s Proprietary Funds. Proprietary funds are those funds in which the City charges a fee to customers to recover the cost of providing the service. These funds are made up of Enterprise Funds and Internal Service Funds. Both types of funds are presented separately below, along with summary information for each of the individual funds within each category.
Enterprise Funds
Enterprise Funds are those funds that provide goods or services to the public for a fee that makes the entity self-supporting. Sonoma’s Enterprise Funds include Cemetery- Operating, Cemetery- Endowment and Water Utility- Operating. A listing of these funds and summary of the activity for FY 2024-25 is below:
Cemetery - Operating Fund
The Cemetery Program is funded by the Cemetery Enterprise Fund. There are three cemeteries: Mountain, Valley, and Veteran’s Memorial, encompassing over 15 usable acres.
Operations and maintenance responsibilities include burial and inurnment preparation and coordination, cemetery improvements, tree hazard assessment and abatement, grounds maintenance, mausoleum maintenance, road maintenance, and vandalism abatement. A summary of the Cemetery Fund activity for FY 2024-25 is provided below:
Description FY 2024-25
Adopted Budget
FY 2024-25
Amended
Budget
FY 2024-25
Unaudited
Actuals
% of
Budget
License & Permits 105,000 105,000 107,646 103%
Charges For Services - - - -
Transfers 91,923 211,923 211,923 100%
Other Revenues 120,000 120,000 79,500 66%
Interest Revenue - - - -
Total Revenue $316,923 $436,923 $399,069 91%
Salary & Wages 297,205 297,205 190,365 64%
Employee Benefits 99,129 99,404 40,047 40%
PERS UAL 27,821 27,821 27,821 100%
Professional Services 95,000 95,000 54,242 57%
Property Services 27,234 29,014 28,475 98%
Operations 26,900 26,900 17,268 64%
Supplies 13,500 13,500 11,952 89%
Internal Service & Capital Projects 11,338 131,338 131,317 100% Transfers - - - -
Depreciation 39,000 39,000 - 0%
Total Expense $637,126 $759,182 $501,487 66%
Surplus/ (Deficit) ($320,203) ($322,258) ($102,418)
For FY 2024-25, total revenues were $399,069, or 91% of the amended budget. License and permit revenues slightly exceeded expectations at 103% of budget, while other revenues Agenda Item #9.1:
pg. 8
underperformed at 66%.
On the expenditure side, total expenses were $501,487, or 66% of the amended budget.
Notable savings occurred in salaries and wages (64%), employee benefits (40%), and professional services (57%). Internal service and capital project costs were nearly fully expended. Depreciation was not recorded in the unaudited actuals and will be booked during the year-end audit. Overall, the fund closed the year with an unaudited deficit of $102,418, significantly lower than the amended budgeted deficit of $322,258, primarily due to reduced expenditures across multiple categories.
The Cemetery Fund ended FY 2024-25 with a negative fund balance of $2.1 million, reflecting an ongoing structural deficit in operations.
Cemetery - Endowment Fund
The Cemetery Endowment Fund was created to record the income received from Cemetery sales that is designated as endowment care. The table below summarizes the actual revenue and expenses for FY 2024-25.
Description FY 2024-25 Adopted
Budget
FY 2024-25
Amended
Budget
FY 2024-25
Unaudited
Actuals
% of
Budget
Transfer from Reserves - - 0%
Other Revenues 39,000 39,000 25,622 66%
Interest Revenue 120 120 688 573%
Total Revenue $39,120 $39,120 $26,310 67%
Transfers 50,000 50,000 50,000 100%
Total Expense $50,000 $50,000 $50,000 100%
Surplus/ (Deficit) ($10,880) ($10,880) ($23,690)
For FY 2024-25, total revenues were $26,310, or 67% of the amended budget. While interest revenue significantly exceeded expectations at 573% of budget, reflecting stronger-thananticipated investment returns, other revenues underperformed at only 66% of budget. Total expenses were $50,000, consistent with both the adopted and amended budgets. As a result, the fund closed the year with an unaudited operating deficit of $23,690, compared to the budgeted deficit of $10,880. This shortfall reduced the ending fund balance and highlights the ongoing challenge of aligning annual revenues with operating costs.
At year-end, the Cemetery Endowment fund balance is $742,931.30. The endowment is designed to provide a perpetual resource for long-term cemetery operations and maintenance. Preserving this balance is critical to ensuring financial stability, making it essential to safeguard the principal and carefully manage investment earnings so the fund can continue to sustainably support cemetery care over time.
Agenda Item #9.1:
pg. 9
Water Utility – Operating
The Water Fund provides high-quality, reliable water for consumption, irrigation, and fire protection in Sonoma. The City's water sources include the Sonoma County Water Agency Aqueduct and City-owned groundwater wells. The program operates and maintains essential infrastructure, including 3 active tanks with a 5.5-million-gallon capacity, 7 production wells, 2 pump stations, 56 miles of water main, 513 fire hydrants, and approximately 4,500 service connections. Key operational activities include ensuring compliance with EPA drinking water standards, managing water levels and pressures, preventing contamination through backflow prevention, repairing leaks, and promoting conservation.
Description FY 2024-25
Adopted Budget
FY 2024-25
Amended
Budget
FY 2024-25
Unaudited
Actuals
% of
Budget
License & Permits 2,000 2,000 3,025 151%
State Grants - - - 0%
Charges For Services 57,000 57,000 94,638 166%
Water Sales and Services 6,772,500 6,772,500 6,798,776 100% Interest Revenue 60,000 60,000 312,021 520%
Total Revenue $6,891,500 $6,891,500 $7,208,461 105%
Salary & Wages 764,733 764,733 762,881 100%
Employee Benefits 270,466 272,888 252,639 93%
PERS UAL 72,271 72,271 72,271 100%
Professional Services 365,385 365,385 110,835 30%
Property Services 182,791 196,583 165,547 84%
Operations 242,290 254,873 198,972 78%
Supplies 201,200 208,700 172,299 83%
Water Purchases 2,561,200 2,561,200 2,730,327 107%
Software & Equipment 15,420 15,420 12,220 79%
Internal Service & Capital Project 155,030 155,030 155,030 100% Transfers 1,337,026 1,337,026 1,337,026 100%
Debt Service 121,585 121,585 105,795 87%
Depreciation 500,000 500,000 - 0%
Total Expense $6,789,397 $6,825,693 $6,075,844 89%
Surplus/ (Deficit) $102,103 $65,807 $1,132,617
For FY 2024-25, total revenues were $7.2 million, or 105% of the amended budget, exceeding projections by approximately $317,000. Key drivers of this positive variance included license and permit revenues at 151% of budget, charges for services at 166%, and interest revenue at 520% of budget due to stronger-than-expected investment returns. Water sales and services, the primary revenue source, remained stable at 100% of budget.
On the expenditure side, total expenses were $6.1 million, or 89% of the amended budget, resulting in significant savings of approximately $750,000. Professional services (30% of budget), operations (78%), supplies (83%), and debt service (87%) all came in below projections, while water purchases exceeded budget at 107%. Salary and wage costs aligned with budget, while employee benefits were slightly lower at 93%. Depreciation was not Agenda Item #9.1:
pg. 10
recorded in the unaudited actuals and will be booked during the year-end audit.
Overall, the fund closed FY 2024-25 with an unaudited surplus of $1.1 million, compared to the amended budget surplus of only $65,807, largely due to higher revenues and lower-thanexpected operating expenditures.
As of FY 2024-25 year-end, the Water Utility Fund reflects a positive fund balance of $9,466,100.45. This strong financial position provides the City with critical capacity to support ongoing water operations, maintenance, and future capital infrastructure investments.
Maintaining a healthy fund balance is essential for the utility, as it ensures adequate reserves for system reliability, helps offset potential revenue fluctuations from consumption changes, and positions the City to meet future regulatory and capital improvement requirements.
Internal Service Funds
Internal Service Funds are used to account for the financing of goods and services provided by one department to other departments of the city. Sonoma’s Internal Service Funds include Management Information Services (MIS), Vehicle Replacement Fund and Long-Term Building Maintenance.
The table below shows the revenue and expenses for the FY 2024-25 along with the ending fund balance for the Internal Service Funds.
Description FY 2024-25
Adopted Budget
FY 2024-25
Amended
Budget
FY 2024-25
Unaudited
Actuals
% of
Budget
Management Information Service (MIS)
Beginning Fund Balance $389,418 $389,418 $389,418
Total Revenue $505,317 $505,317 $517,228 102%
Total Expense $608,159 $621,457 $422,071 68%
Fund Balance Addition/ (Reduction) ($102,842) ($116,140) $95,157 Ending Fund Balance $286,576 $273,278 $484,575
Vehicle Replacement Fund
Beginning Fund Balance $1,068,114 $1,068,114 $1,068,114 Total Revenue $422,065 $422,065 $462,466 110%
Total Expense $649,339 $963,231 $926,502 96%
Fund Balance Addition/ (Reduction) ($227,274) ($541,166) ($464,036) Ending Fund Balance $840,840 $526,948 $604,078
Long-Term Building Maintenance
Beginning Fund Balance $3,585,835 $3,585,835 $3,585,835 Total Revenue $321,524 $321,524 $420,709 131%
Total Expense $35,000 $310,000 $16,850 5%
Fund Balance Addition/ (Reduction) $286,524 $11,524 $403,859 Ending Fund Balance $3,872,359 $3,597,359 $3,989,694
Agenda Item #9.1:
9/25/2025
1 CITY OF SONOMA
FY 2024-25
YEAR-END UPDATE
September 29, 2025
City of Sonoma – FY 2024-25 Year-End Update 1
AGENDA
• FY 2024-25 Year Overview - Citywide
• FY 2024-25 Proprietary Funds
• Enterprise Fund- Water and
Cemetery (Budget Vs Actual) • Internal Service Fund • FY 2024-25 General Fund Summary • Revenue- Budget Vs Actual • Expenditure- Budget Vs Actual • Reserve City of Sonoma – FY 2024-25 Year-End Update 2
1 2
Agenda Item #9.1:
9/25/2025
2 FY 2024-25 CITYWIDE REVENUE
City of Sonoma – FY 2024-25 Year-End Update 3
% of
Amended
Budget
FY 2024-25
Unaudited Actuals
FY 2024-25 Amended
Budget
FY 2024-25 Adopted
Budget Fund
General Fund 24,262,320 24,919,137 27,546,079 111%
Capital Projects Funds 1,423,950 3,397,350 2,975,272 88% Debt Service Funds - - 43 0%
Special Revenue Funds 3,227,767 4,814,088 4,934,482 103% Enterprise 7,247,543 7,367,543 7,565,099 103%
Internal Service Fund 1,248,906 1,248,906 1,405,344 113% Private Purpose Trust Fund 2,107,259 2,107,259 2,629,968 125% Agency Fund - - 82,209 0%
Total Operating Revenue $39,517,745 $43,854,284 $47,138,496 107% FY 2024-25 CITYWIDE EXPENDITURES
City of Sonoma – FY 2024-25 Year-End Update 4
% of
Amended
Budget
FY 2024-25
Unaudited
Actuals
FY 2024-25
Amended Budget
FY 2024-25
Adopted Budget Fund
General Fund 27,118,608 28,207,952 26,992,417 96%
Capital Projects Funds 1,653,258 4,054,210 2,954,183 73% Debt Service Funds - - 0%
Special Revenue Funds 4,542,235 7,647,013 3,196,221 42% Enterprise 7,476,523 7,634,875 6,627,331 87%
Internal Service Fund 1,292,498 1,894,688 1,365,423 72% Private Purpose Trust Fund 2,591,338 2,591,338 2,296,488 89% Agency Fund - - - 0%
Total Operating and Capital Projects 44,674,459.24 52,030,075.76 43,432,063.40 83% 3 4
Agenda Item #9.1:
9/25/2025
3 CITYWIDE
OVERVIEW
City of Sonoma – FY 2024-25 Year-End Update 5
Revenues $ 47,138,496
Expenditures $ 43,432,063
Surplus/(Deficit) $ 3,706,433
FY 2024-25 City-wide Actuals
FY 2024-25 YEAR OVERVIEW – GF & PROPRIETARY
City of Sonoma – FY 2024-25 Year-End Update 6
FY 2024-25 Year Overview
Internal Service
General Fund Enterprise Fund Fund
Revenue $27,546,079 $7,633,839 $1,400,403
Expense $26,992,417 $6,627,331 $1,365,423
Surplus (Deficit) $553,662 $1,006,509 $34,980
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
General Fund Enterprise Fund Internal Service
Fund
$27.5
$7.6
$1.4
$27.0
$6.6
$1.4 Millions Revenue Expense
5 6
Agenda Item #9.1:
9/25/2025
4 2024-25
PROPRIETARY
FUND
SUMMARY
• Enterprise Fund
• Water • Cemetery
• Cemetery Endowment • Internal Service Fund
• Management Information System
• Vehicle Replacement • Long-term Building Maintenance
City of Sonoma – FY 2024-25 Year-End Update 7
FY 2024-25 ENTERPRISE FUND
OVERVIEW
City of Sonoma – FY 2024-25 Year-End Update 8
7 8
Agenda Item #9.1:
9/25/2025
5 FY 2024-25 WATER FUND (BUDGET VS ACTUAL)
City of Sonoma – FY 2024-25 Year-End Update 9
% of Budget FY 2024-25 Unaudited Actuals FY 2024-25 Amended Budget FY 2024-25 Adopted
Budget Description
License & Permits 2,000 2,000 3,025 151%
Charges For Services 57,000 57,000 94,638 166% Water Sales and Services 6,772,500 6,772,500 6,798,776 100% Interest Revenue 60,000 60,000 312,021 520%
Total Revenue $6,891,500 $6,891,500 $7,208,461 105%
Salary & Wages 764,733 764,733 762,881 100%
Employee Benefits 270,466 272,888 252,639 93%
PERS UAL 72,271 72,271 72,271 100%
Professional Services 365,385 365,385 110,835 30%
Property Services 182,791 196,583 165,547 84%
Operations 242,290 254,873 198,972 78%
Supplies 201,200 208,700 172,299 83% Water Purchases 2,561,200 2,561,200 2,730,327 107% Software & Equipment 15,420 15,420 12,220 79%
Internal Service & Capital Project 155,030 155,030 155,030 100% Transfers 1,337,026 1,337,026 1,337,026 100%
Debt Service 121,585 121,585 105,795 87%
Depreciation 500,000 500,000 - 0%
Total Expense $6,789,397 $6,825,693 $6,075,844 89%
Surplus/ (Deficit) $102,103 $65,807 $1,132,617
Beginning Fund Balance $8,333,484
Ending Fund Balance $9,466,100
FY 2025-26 CEMETARY (BUDGET VS ACTUAL)
City of Sonoma – FY 2024-25 Year-End Update 10
% of
Budget
FY 2024-25 Unaudited
Actuals
FY 2024-25 Amended
Budget
FY 2024-25 Adopted
Budget Description
Cemeteries and Endowment
License & Permits 105,000 105,000 107,646 103%
Charges For Services - - - - Transfers 91,923 211,923 211,923 100% Other Revenues 159,000 159,000 105,122 66%
Interest Revenue 120.00 120.00 688 573%
Total Revenue $356,043 $476,043 $425,379 89%
Salary & Wages 297,205 297,205 190,365 64%
Employee Benefits 99,129 99,404 40,047 40%
PERS UAL 27,821 27,821 27,821 100%
Professional Services 95,000 95,000 54,242 57%
Property Services 27,234 29,014 28,475 98%
Operations 26,900 26,900 17,268 64%
Supplies 13,500 13,500 11,952 89%
Internal Service & Capital Projects 11,338 131,338 131,317 100% Transfers 50,000 50,000 50,000 100%
Depreciation 39,000 39,000 - 0%
Total Expense $687,126 $809,182 $551,487 68%
Surplus/ (Deficit) ($331,083) ($333,138) ($126,108)
Beginning Fund Balance ($1,228,791)
Ending Fund Balance ($1,354,899)
9 10
Agenda Item #9.1:
9/25/2025
6 FY 2024-25 INTERNAL SERVICE
FUND OVERVIEW
City of Sonoma – FY 2024-25 Year-End Update 11
FY 2023-24 ISF OVERVIEW
City of Sonoma – FY 2024-25 Year-End Update 12
% of Budget FY 2024-25 Unaudited Actuals Description FY 2024-25 Adopted Budget FY 2024-25 Amended Budget Management Information Service (MIS)
Beginning Fund Balance $389,418 $389,418 $389,418 Total Revenue $505,317 $505,317 $517,228 102% Total Expense $608,159 $621,457 $422,071 68%
Fund Balance Addition/ (Reduction) ($102,842) ($116,140) $95,157 Ending Fund Balance $286,576 $273,278 $484,575
Vehicle Replacement Fund
Beginning Fund Balance $1,068,114 $1,068,114 $1,068,114 Total Revenue $422,065 $422,065 $462,466 110% Total Expense $649,339 $963,231 $926,502 96%
Fund Balance Addition/ (Reduction) ($227,274) ($541,166) ($464,036) Ending Fund Balance $840,840 $526,948 $604,078
Long-Term Building Maintenance
Beginning Fund Balance $3,585,835 $3,585,835 $3,585,835 Total Revenue $321,524 $321,524 $420,709 131% Total Expense $35,000 $310,000 $16,850 5%
Fund Balance Addition/ (Reduction) $286,524 $11,524 $403,859 Ending Fund Balance $3,872,359 $3,597,359 $3,989,694
11 12
Agenda Item #9.1:
9/25/2025
7 2024-25
GENERAL
FUND
SUMMARY
• Total Revenue (Budget): $24.9 million
• Total Expenditure (Budget): $28.2 million
• Total Revenue (Actual): $27.5 million • Total Expenditure (Actual): $27.0 million • Total Surplus: $0.6 million
City of Sonoma – FY 2024-25 Year-End Update 13
FY 2024-25 REVENUES (BUDGET
VS ACTUAL)
City of Sonoma – FY 2024-25 Year-End Update 14
13 14
Agenda Item #9.1:
9/25/2025
8 GENERAL FUND REVENUES FY2024-25
City of Sonoma – FY 2024-25 Year-End Update 15
$6.0
$5.5
$7.4
$2.3
$1.0
$0.6 $0.5
$0.1
$1.5
$6.3
$5.9
$7.2
$3.8
$1.2
$0.7 $0.5 $0.4
$1.6
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
Transient Occupancy Tax
(TOT)
Property Tax Sales and Use
Taxes EMS Fess & Chargesfor Service
Franchise Fee Business
License Tax
Interest Revenue Other Revenues Millions
Revenues: Budget to Actual
FY 2024-25 Amended Budget FY 2024-25 Unaudited Actuals
GENERAL FUND REVENUE
• Transient Occupancy Tax- $6.3 million, exceeding the budget by $0.3 million • Driven by strong tourism and steady occupancy
• Recovery after prior-year hotel renovations
• Property Tax- Revenue exceeded by $0.4 million due to strong home sales • Expected to remain strong as interest rate declines
• Sales Tax (Including Measure T & Measure V Local Tax)- $0.2 million less than budgeted • Elevated Inflation and interest rate- Consumers more cost-conscious • EMS (Ambulance Billing)- $3.8 million for the fiscal year • Interest Revenue- 595% more than the budgeted amount
• Staff recognizing significant investment opportunity
City of Sonoma – FY 2024-25 Year-End Update 16
15 16
Agenda Item #9.1:
9/25/2025
9 FY 2024-25 GENERAL FUND
EXPENDITURES (BUDGET VS
ACTUAL)
City of Sonoma – FY 2024-25 Year-End Update 17
GENERAL FUND EXPENDITURE FY 2024-25
City of Sonoma – FY 2024-25 Year-End Update 18
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0 Personnel Costs PERS UAL Professional Services Sheriff Contract SVFD Contract Operating Cost Transfers Debt Service $5.4
$1.9
$2.7
$6.1
$6.6
$4.4
$1.1
$0.0
$4.8
$1.9 $1.9
$5.9
$6.5
$4.8
$1.1
$0.0 Millions
EXPENDITURE: BUDGET VS ACTUAL
FY 2024-25 Amended Budget FY 2024-25 Unaudited Actuals
17 18
Agenda Item #9.1:
9/25/2025
10 GENERAL FUND EXPENDITURE BY CATEGORY
City of Sonoma – FY 2024-25 Year-End Update 19
Personnel Costs
$4,809,529
17.8%
PERS UAL
$1,874,317
6.9%
Professional Services
$1,949,018
7.2%
Sheriff Contract
$5,922,375
21.9%
SVFD Contract
$6,516,433
24.1%
Operating Cost
$4,799,846
17.8%
Transfers
$1,107,012
4.1%
Debt Service
$13,886
0.1%
GENERAL FUND FIVE-YEAR FISCAL FORECAST ($M)
City of Sonoma – City Council Budget Adoption June 18, 2025 20 $27.5
$29.4
$30.1
$31.0
$31.8
$32.7
$27.0
$29.2
$29.6
$30.4
$31.2
$32.0
$26.0
$27.0
$28.0
$29.0
$30.0
$31.0
$32.0
$33.0
$34.0
2024/25 Unaudited Actuals 2025/26 Amended
Budget
2026/27 Projected
Budget
2027/28 Projected
Budget
2028/29 Projected
Budget
2029/30 Projected
Budget $ millions
General Fund Five-Year Fiscal Forecast ($millions)
Surplus Deficit Revenues Expenditures
$0.7M
$0.6M
$0.2M
$0.5M
$0.5M
$0.6M
19 20
Agenda Item #9.1:
9/25/2025
11 GENERAL FUND EXPENDITURE BY DEPARTMENT*
City of Sonoma – FY 2024-25 Year-End Update 21
*Unaudited FY 2024-25 $78,691
$151,251
$294,544
$476,971
$558,593
$674,052
$734,524
$847,355
$1,018,191
$1,107,012
$1,218,962
$1,320,585
$1,493,273
$1,637,937
$7,378,098
$8,002,380
$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 Successor Agency
City Council
City Attorney
City Clerk
Public Works Admin & Stormwater
Building
Finance Community Activities
Non-Departmental Transfers Out Planning
Public Works Street Maintenance
City Manager Parks and Recreation Police Fire
City of Sonoma – City Council Budget Adoption June 18, 2025 22 FY 2024-25 GENERAL FUND RESERVE $MILLIONS
$4.6 $4.6 $4.9
$1.5 $1.5 $1.5
$9.0 $9.9 $9.3
$0.2
$0.5 $0.5
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
FY 2024-25 (Forecast)* FY 2024-25 (Unaudited) FY 2025-26 (Forecast) Millions Operating Reserve Emergency Reserve Unreserved/Undesignated Others $16.5M $16.2M $15.3M
*Budget Adoption
21 22
Agenda Item #9.1:
9/25/2025
12 CITY OF
SONOMA
TRANSPARENCY
PORTAL
City of Sonoma – FY 2024-25 Year-End Update 23
City of Sonoma – FY 2024-25 Year-End Update 24
QUESTIONS?
23 24
Agenda Item #9.1: