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About the Commission

Budget

Fiscal Year Final Budget 2024-25

Budget Adopted June 2022

The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 requires all LAFCOs to adopt a final budget by June 15 of each year. The Sonoma LAFCO budget is funded by the County, the cities and the independent special districts.

Previous Years

Expenditures

Salaries & Benefits

Expenses 2023-24
Adopted		 Year-End Actuals 2024-25
Adopted


Year-End
Actuals

202-5-26
Adopted
Regular Wages $ 455,473 $ 396,808 $ 529,109 $419,830 $550,833
Cash Allowance $ 26,552 $ 2,153 $ - $10,479 $9,090
Bds & Commissions $ 9,600 $4,400 $ 9,600 $6,700 $9,600
County Retirement $ 159,778 $122,137 $ 183,998 $136,466 $180,563
FICA/Medicare $ 35,776 $29,900 $ 38,934 $31,117 $40,622
Health Insurance $76,000 $72,495 $93,155  $78,135 $98,163
Deferred Comp (401) $ 17,153 $13,537 $ 19,757 $14,757 $20,560
HRA $ 3,257 $3,037 $ 3,270 $3,637 $3,270
Disability $ 2,797 $2,296 $ 3,053 $2,447 $3,181
Dental Insurance $ 3,995 $3,251 $ 3,995 $3,264 $3,995
Life Insurance $ 661 $536 $ 758 $574 $788
Vision Insurance $ 662 $536 $ 662 $539 $662
Unemploy. Insurance $ 108 $87 $104 $82 $178
Workers Compensation $ 7,345 $6,219 $ 8,839 5,851 $7,443
Other Expenses $ 96 $69 $ 102 $72 $102
Retiree Accrued Payoff $ 0 $0 $ 0 $0 $0
Total Salaries and Benefits $ 799,242  $657,462 $ 895,336 $713,950 $929,050

Services & Supplies

Expenses 2023-24
Adopted		 Year-End Actuals 2023-24 Adopted Year-Emd 
Actuals		 2025-26
Adopted
Auditing Services $ 17,000 $17,000  $ - $ - $20,000
Auditor Accounting Services $ 7,000 $ 13,500 $ 13,000 $10,000 $16,000
Legal Services $ 35,000 $ 45,000 $ 40,000 $40,000 $46,000
Professional Services $ 35,000 $ 85,500 $ 50,000 $15,000 $30,000
Legal Notices $ 2,500 $ 500 $ 2,000 $3,600 2,000
Rents & Leases $ 43,000 $ 42,000 $ 43,000 $44,000 $44,000
Travel Expense $ 5,000 $ 9,381 $ 10,000 $1,500 $1,000
Private Car Expense $ 500 $ 1,106 $ 1,500 $ 0 $ 0
Communications $ 2,700 $ 2,600 $ 2,800 $3,000 $3,100
ISD-Data Processing $ 27,000 $ 29,000 $ 28,000 $34,000 $37,000
Info Systems - Development $ 0 $ 0 $ 0 $ 0 $ 5,000
ISD-Supplemental Website $ 1,000 $ - $ - $1,000 $500
Postage $ 1,000 $ 25 $ 1,000 $4,000 $1,000
Printing $ 500 $ - $ 500 $5,000 $500
County Services $ 3,000 $ 15,000 $ 15,000 $9,000 $5,700
Memberships $ 8,913 $ 8,913 $ 9,123 $9,200 $9,424
Office Expense $ 4,000 $ 5,300 $ 4,000 $4,300 4,000
Major Equip. Replacement $ 1,882 $ 1,816 $ 1,459 $1,600 $2,827
Total Services & Supplies $ 194,995 $ 196,254 $ 194,995 $194,900 $255,244

Total Expenditures

Expenses 2023-24 Adopted Budget Year-End Actuals 2024-25 Adopted Budget Year-End Actuals 2025-26
Adopted
Total Expenditures $ 994,237 $ 931,641 $ 1,116,718 $908,850 $1,184,294

Revenues

Funding Agencies

Source 2023 - 24 Adopted Budget Year-End Actuals 2024 - 25 Adopted Budget Year-End Actuals 2025-26 
Adopted
County $ 320,938 $ 320,938 $ 336,985 $336,985 $353,835
Special Districts $ 160,469 $ 160,469 $ 168,492 $168,492 $176,917
Cities $ 320,938 $ 320,938 $ 336,985 $336,985 $353,835
Total Intergovermental Revenues $ 802,345 $ 802,345 $ 842,463 $842,463 $884,586

Other Revenues

Source 2023 - 24 Adopted Budget  Year-End Actuals 2024 - 25 Adopted Budget Year-End Actuals 2025-26
Adopted
Interest on Invested Cash $ 8,000 $ 36,000 $ 30,000 $45,000 $30,000
Fee for Services $ 0 $ 60,500 $ 0 $43,000 $ 0
Use of Fund Balance  $ 183,892 $ 31,337  $ 244,155 $88,000 $30,000

Total Revenues

Title 2023-24 Adopted Budget   Year-End Actuals

2024-25 Adopted Budget

Year-End Actuals 

2025-26
Adopted
Total Revenue Sources $ 994,237
 $ 931,641
 $ 1,116,718
 $930,463 $914,586

Fund Balance

2022-23 Beginning Fund Balance $ 763,792
Added to Fund Balance Year End $ 61,279
Beginning 2023-24 Fund Balance $ 825,071
Added to Fund Balance $ 1,074
Beginning 2024-25 Fund Balance  $ 826,146
Estimated Addition to Fund Balance  $ 21,613
Estimated Beginning 2025-26 Fund Balance  $ 847,759
Estimated Reserve (50% of Fund Balance) $423,880