Attachment 1CALIFORNIA
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Operating & Capital Summary Budget
Fiscal Year 2019/20 ATTACHMENT 1
Cover Photos: Ken Benjamin and Liv Ames
TOWN OF LOS GATOS
CALIFORNIA
Proposed Operating and Capital
Summary Budget
for
Fiscal Year July 1, 2019 to June 30, 2020
Town Council
Steve Leonardis............................................................ Mayor
Marcia Jensen ....................................................... Vice Mayor
Barbara Spector ........................................... Council Member
Marico Sayoc ............................................... Council Member
Rob Rennie .................................................. Council Member
Prepared under the direction of:
Laurel Prevetti ........................................................................................................... Town Manager
Stephen D. Conway ................................................................................................. Finance Director
110 E. Main Street, Los Gatos, CA 95030
www.losgatosca.gov
TOWN VISION STATEMENT
The Town of Los Gatos’ Vision Statement describes the community at its full potential, and is the
basis for the Five-Year Strategic Plan and accompanying priorities and goals. This Vision
Statement articulates the future for Los Gatos and reflects the high ideals identified by the
community:
Residents are united in their desire to maintain a high quality of life and preserve
the character of the Town. The overall community consensus is that Los Gatos
be a full-service community that is also environmentally sensitive; that Los Gatos
maintains a balanced, well-designed mix of residential, commercial, service and
open space uses, fostering a pedestrian-oriented community with a small town,
village-like character; that Los Gatos supports an active business community
that provides a wide variety of goods and services and a broad range of
employment opportunities, eliminating the need to travel to other communities;
and that Los Gatos provides a well-run, efficient municipal government that is
fiscally healthy, with high levels of public safety, recreational, art and cultural
amenities and is committed to high quality education.
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET FISCAL YEAR 2019/20
Table of Contents
INTRODUCTION
Town Manager’s Budget Message ................................................................................................................. A – 1
Budget Award ................................................................................................................................................. A – 17
Core Goals and Strategic Priorities ................................................................................................................. A – 5
Fund Descriptions ........................................................................................................................................... A – 19
Financial Practices .......................................................................................................................................... A – 23
General Fund Reserve Policy .......................................................................................................................... A – 27
Long-Term Debt Policy ................................................................................................................................... A – 35
Investment Policy ........................................................................................................................................... A – 39
Budget Process Overview ............................................................................................................................... A – 49
Budget Calendar ............................................................................................................................................. A – 52
Fiscal Year Surplus Flow of Funds ................................................................................................................... A – 55
Forecast Assumptions .................................................................................................................................... A – 57
Gann Appropriation Limit ............................................................................................................................... A – 59
Resolution Adopting the Gann Appropriation Limit ....................................................................................... A – 61
Resolution Adopting the Town’s Annual Budget ........................................................................................... A – 63
TOWN PROFILE
History and Culture of Los Gatos ..................................................................................................................... B - 1
Town Statistics ................................................................................................................................................. B - 6
Town Management ......................................................................................................................................... B - 11
Town Organizational Chart .............................................................................................................................. B - 12
Town Commissions, Committees, and Advisory Boards ................................................................................. B - 13
FINANCIAL SUMMARIES
Total Revenues and Expenditures
Total Budgeted Fund Activity Summary .......................................................................................................... C - 3
Total Revenue, Expenditure, and Fund Balance Trend Information ............................................................... C - 4
Total Revenue, Expenditure, and Fund Balance – 5-Year Summary ............................................................... C - 7
Total Town Revenue Summary – by Fund ....................................................................................................... C - 14
Total Town Expenditure Summary – by Fund ................................................................................................. C - 16
Total Town Revenue Summary – by Category ................................................................................................. C - 18
Total Town Expenditure Summary – by Category ........................................................................................... C - 19
General Fund Revenues and Expenditures
General Fund Revenues – by Department ...................................................................................................... C - 21
General Fund Expenditures – by Department ................................................................................................. C - 22
General Fund Revenues – by Category ............................................................................................................ C - 23
General Fund Expenditures – by Category ...................................................................................................... C - 25
General Fund Tax Revenues – Santa Clara County Cities Per Capita .............................................................. C – 27
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2019/20
Table of Contents page 2
General Fund Revenues and Expenditures
General Fund Tax Revenues – 10 Year History ................................................................................................ C - 28
General Fund – Fund Balance Activity ............................................................................................................. C - 29
Operating Transfers
Schedule of Interfund Transfers ...................................................................................................................... C - 30
Fund Balance
Fund Balance Activity Summary - by Fund ...................................................................................................... C - 31
Fund Balance - 5 Year Comparative Balances ................................................................................................. C - 33
Departmental Budgets
Department Revenues – by Program ............................................................................................................. C – 35
Department Expenditures – by Program ........................................................................................................ C - 37
In Kind Donations
In Kind Donations ........................................................................................................................................... C – 39
Fee Related Project List .................................................................................................................................. C - 40
Staffing
Departmental Staff – by Fund ........................................................................................................................ C - 42
Summary of FTEs – by Department ................................................................................................................. C - 43
5 Year History of Funded Positions –by Department ...................................................................................... C - 44
Summary of Personnel Changes ...................................................................................................................... C - 45
Positions by Home Department ..................................................................................................................... C – 49
Salary Schedules ............................................................................................................................................. C – 53
DEPARTMENTAL BUDGETS
Departmental Budget Listing ........................................................................................................................... D - 1
TOWN OFFICES
Town Offices Overview .................................................................................................................................... D - 3
Town Council Administration .......................................................................................................................... D - 7
Town Attorney Administration ....................................................................................................................... D - 11
Internal Service Fund
Liability Self Insurance Fund ........................................................................................................................... D – 17
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2019/20
Table of Contents page 3
ADMINISTRATIVE SERVICES
Administrative Services Overview ................................................................................................................. D - 21
Town Manager’s Office Administration ........................................................................................................ D - 27
Human Resources .......................................................................................................................................... D - 39
Finance .......................................................................................................................................................... D - 47
Clerk Administration ...................................................................................................................................... D - 55
Information Technology Staffing ................................................................................................................... D - 61
Non-Departmental ........................................................................................................................................ D - 67
Internal Service Funds
Information Technology Fund ....................................................................................................................... D - 73
Workers’ Compensation Fund ....................................................................................................................... D - 77
Office Stores Fund ......................................................................................................................................... D - 81
COMMUNITY DEVELOPMENT DEPARTMENT
Community Development Department Overview .........................................................................................D - 83
Community Development Administration ....................................................................................................D - 89
Development Review ....................................................................................................................................D - 93
Advanced Planning ........................................................................................................................................D - 99
Building & Inspection Services ..................................................................................................................... D - 103
Code Compliance Program ............................................................................................................................ D 109
BMP Housing Program ................................................................................................................................. D - 113
Pass-Through Accounts ............................................................................................................................... D - 117
POLICE DEPARTMENT
Police Department Overview ....................................................................................................................... D - 119
Police Administration ................................................................................................................................... D - 133
Records and Communications ...................................................................................................................... D - 139
Personnel and Community Services ............................................................................................................. D - 147
Patrol ............................................................................................................................................................ D - 157
Traffic ............................................................................................................................................................ D - 163
Investigations .............................................................................................................................................. D - 169
Parking Management .................................................................................................................................. D - 175
Pass-Through Accounts ............................................................................................................................... D - 181
Special Revenue Funds
Operating Grants .......................................................................................................................................... D - 183
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2019/20
Table of Contents page 4
PARKS & PUBLIC WORKS DEPARTMENT
Parks & Public Works Department Overview ............................................................................................... D – 187
Parks & Public Works Administration ........................................................................................................... D – 197
Engineering Program Services ...................................................................................................................... D – 201
Engineering Development Services .............................................................................................................. D – 207
Park Services ................................................................................................................................................ D – 211
Environmental Services ................................................................................................................................ D – 217
Streets and Signals........................................................................................................................................ D – 223
Property Damage .......................................................................................................................................... D – 231
Vehicle Maintenance Management ............................................................................................................. D – 233
Facilities Maintenance Staffing .................................................................................................................... D – 237
Pass-Through Accounts ................................................................................................................................. D – 239
Internal Service Funds
Equipment Replacement Fund ..................................................................................................................... D – 241
Vehicle Maintenance Fund ........................................................................................................................... D – 245
Facilities Maintenance Fund ......................................................................................................................... D – 249
Special Revenue Funds
Non-Point Source Program ........................................................................................................................... D – 253
Assessment Districts ..................................................................................................................................... D – 259
LIBRARY DEPARTMENT
Library Department Overview ...................................................................................................................... D - 275
Library Administration .................................................................................................................................. D - 281
Adult Services ............................................................................................................................................... D - 287
Youth Services .............................................................................................................................................. D - 293
Acquisitions & Cataloging ............................................................................................................................. D - 301
Circulation / System Administration ............................................................................................................ D - 305
Trust and Agency Funds
Library Trust Fund......................................................................................................................................... D - 311
Clelles Ness Trust Fund ................................................................................................................................. D - 313
Susan McClendon Trust Fund ....................................................................................................................... D - 315
Barbara Jones Cassin Trust Fund .................................................................................................................. D - 317
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2019/20
Table of Contents page 5
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview ........................................................................................................ E - 1
General Fund Appropriated Reserve ............................................................................................................... E - 9
Traffic Mitigation Fund .................................................................................................................................... E - 15
Grants and Awards Project Fund ..................................................................................................................... E - 19
Storm Drain Funds .......................................................................................................................................... E - 23
Utility Underground......................................................................................................................................... E - 29
Gas Tax Fund ................................................................................................................................................... E - 33
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Successor Agency to the Los Gatos RDA Overview ......................................................................................... F - 1
SA - Administration Fund ................................................................................................................................. F - 7
SA - Debt Service Program ............................................................................................................................... F - 9
2002 COP Debt Schedule ............................................................................................................................. F - 10
2010 COP Debt Schedule ............................................................................................................................. F - 12
Computation of Legal Debt Margin ............................................................................................................. F - 13
REFERENCE MATERIALS
List of Funds .................................................................................................................................................... G - 1
List of Programs .............................................................................................................................................. G - 2
List of Department Programs by Funding Source ........................................................................................... G - 7
Glossary .......................................................................................................................................................... G - 9
List of Acronyms ............................................................................................................................................. G - 18
Index ............................................................................................................................................................... G - 20
Fund Descriptions ............................................................................................................................................ G – 1
List of Funds ...................................................................................................................................................... G – 4
List of Programs
Introduction
This Page Intentionally Left Blank
TOWN OF LOS GATOS
CIVIC CENTER 110 E. MAIN STREET LOS GATOS, CA 95030
May 10, 2019
Honorable Mayor and Town Council:
I am pleased to present to you a balanced Fiscal Year (FY) 2019/20 Proposed Operating Budget
for the Town of Los Gatos. The proposed budget addresses Council identified Strategic Priorities
and considers other areas of importance to our community, the Council, and the Town
organization. The FY 2019/20 General Fund Budget programs total revenues and reserve
transfers of $52.1 million and expenditures and allocations of $52 million. The budget anticipates
a surplus of $140,000 and maintains existing service levels while recommending modest
additions in strategically important areas. This budget incorporates investments toward future
equipment replacement, additional funding toward unfunded pension liability, and increased
capacity for the Town’s technology infrastructure.
CONTEXT
An important aspect of our budget development process is taking a multi-year approach. Serving
as the foundation of the budget planning process, the Town updates the Five-Year Financial Plan
beginning in the fall of each year. The Plan includes developing assumptions for Town revenues
and expenditures with the goal of defining the expenditure limitations for the forthcoming
budget year and forecast period. While we are fortunate to have surpluses projected for this
year, the remainder of the five-year forecast shows very little room for growth in service delivery.
2019/20
Budget 2020/21
Forecast 2021/22
Forecast 2022/23
Forecast 2023/24
Forecast 2024/25
Forecast
Total Revenues,
Transfers & Use
of Reserves
$52.1 $43.8 $45.2 $46.2 $47.4 $48.6
Total Expenses &
Allocations $52 $45 $46 $47 $47.4 $48.1
Net Revenues
Less Expenses $0.1 ($1.2) ($0.8) ($0.8) $0.0 $0.5
As discussed with the Town Council in February 2019, sensitivity analyses with respect to
revenues and expenditures demonstrate that the Town organization is vulnerable to changes in
forecasted economic conditions. Growth in the economy would improve the Town’s outlook and
a potential recessionary scenario would require careful consideration of priorities to maintain a
balanced municipal budget.
To consider investment strategies for the Town organization’s future, it is important to
understand the strategic investments made to date. As the data below from the Town’s
Comprehensive Annual Financial Reports (CAFR) illustrates, the Town’s conservative budgeting
practices has historically yielded ongoing and one-time revenues sufficient to cover ongoing and
one-time expenditures. In addition, this budgeting methodology has provided the Town Council
the latitude over the years to enhance infrastructure in Los Gatos through capital projects and
address other targeted priorities, such as addressing increases in pension obligations.
One of the major cost drivers for the Town over the past decade has been unanticipated increases
in pension and other post-employment benefits (OPEB). The Town of Los Gatos provides a
defined benefit pension plan for all full-time employees as part of their total compensation
package. The defined benefit pension has been a standard part of compensation in governmental
organizations and in Los Gatos is in lieu of participating in Social Security. The Town also provides
a healthcare benefit for all eligible employees. The healthcare plan pays all, or a portion of,
health insurance premiums for qualified retirees and their survivors and dependents.
However, the Town’s plans over the past several decades, like all other CalPERS participants, have
experienced unfavorable investment returns, changes in actuarial assumptions, and
demographic changes which have outweighed any positive plan experiences. The outcome of
these unfavorable economic and demographic results is the development of unfunded pension
and OPEB obligations for the Town. As of the 2017 actuarial valuations, the combined unfunded
actuarial liability for both pension and OPEB is $63.6 million. The Town has taken significant
action to address these increases in our pension obligations. As illustrated in the tables below,
the Town has allocated or programmed approximately $30.5 million to date in additional
discretionary payments towards its pension and OPEB obligations.
In addition, during the most recent labor negotiations, the Town’s bargaining groups and all
unrepresented employees partnered to eliminate the Town’s existing retiree healthcare benefit
prospectively. It is anticipated that this collaboration will yield significant savings in the future.
Council Action Additional Discretionary Pension
Funding/Savings
The Town authorized payment of the entire approximate $4.5 million side fund liability associated with the Safety Plan. (June 2014).
$4,500,000.
The Town authorized the creation of an irrevocable Internal
Revenue Code (IRS) Section 115 Trust for the Town’s pension obligations. The Town Council to date has set aside $4.4 million towards additional Pension funding (115 Trust) including an additional $1.0 million adopted in the FY 17/18
budget. (December 2017)
$4,400,000
(accumulated to date)
The Town Council established a General Fund reserve policy for additional discretionary payments (ADPs) of $390,000 per year. Under the updated policy 20-year
amortization equivalence will be achieved through additional UAL payments of approximately $390,000 per year. The total savings associated with the ADP methodology is approximately $13.8 million versus the existing amortization schedules for both plans. (May 2018).
Additional minimum of $390,000 funding annually
(estimated savings $13.8 million)
Additional discretionary Pension funding allocated and programmed to date - $16,900,000
Council Action Additional OPEB Discretionary Funding
The Town Council proactively initiated prefunding OPEB obligations beginning in 2009 rather than remaining a pay as
you go system.
$13,600,000 (accumulated to date)
The Town Council established a General Fund reserve for CalPERS/Other Post-Employment Benefits (OPEB) (May 2016).
Additional $300,000 funding annually when GF surpluses exist
Additional discretionary OPEB funding to date - $13,600,000
As we turn our sights towards the future, it will be essential to maintain the base level of
organizational capacity that we have today; however, to maintain and grow the high quality
service levels that the Los Gatos community deserves and has come to expect, additional revenue
sources must be identified.
STRATEGIC GOALS AND PRIORITIES
In January 2019, the Town Council determined the Strategic Priorities for 2019-2021, providing
guidance to Town staff on workload prioritization. The Town Council reaffirmed its Core Goals,
including: Community Character, Good Governance, Fiscal Stability, Quality Public Infrastructure,
Civic Enrichment, and Public Safety.
Several Strategic Priorities are not one-time projects, but rather are ongoing commitments due
to their critical significance in ensuring the Town’s fiscal and infrastructure stability and the safety
and quality of life for Los Gatos residents, businesses, and visitors. These commitments include
continuing to address the Town’s unfunded pension and other post-employment benefits (OPEB)
obligations; developing Measure B transportation projects so the Town is positioned to receive
its fair share of the funds; addressing cut-through traffic; fostering emergency preparedness; and
participating in public safety regional communications infrastructure. Specifically for pension
and OPEB obligations, the Council expressed interest in the Council Finance Committee
continuing to find approaches to reduce the unfunded portion of the obligations.
In terms of capital projects, the Town Council affirmed its interest in completing the remaining
reconstruction of Almond Grove streets, investing in bicycle and pedestrian improvements, and
improving the pavement condition of the Town’s streets. In addition, the Council identified new
projects which include preparing a comprehensive parking plan, exploring transportation
demand management (TDM) ideas (such as the prospect of a community shuttle), and piloting a
one-way street in downtown.
Other Strategic Priorities position the Town for its future. The Council continues the General Plan
Update to engage the community in land use planning and policies to guide development for the
next couple of decades. Other Priorities address legal mandates and enhancing community
vitality.
The following illustrates the Strategic Priorities adopted for FY 2019-20. Some of these priorities
were acted upon during FY 2018/19 and the remaining items are included in this Operating and
Capital Budget for FY 2019/20.
UNDERSTANDING THE BUDGET DOCUMENT
The Operating Budget document includes Town-wide information as well as information specific
to each fund and each Department. The Town receives revenues from different sources, many
of which have restrictions on how they can be used. Separate funds are established to account
for the different types of revenues and allowable uses of those revenues.
The budget is prepared in accordance with Generally Accepted Accounting Principles. The budget
for governmental funds has been prepared on a modified accrual basis. The modified accrual
basis recognizes expenditures when the related fund liability is incurred. Revenues are
recognized when they become both measurable and available. “Measurable” means the amount
of the transaction can be determined and “available” means collectible within the current period
or soon enough thereafter to be used to pay liabilities of the current period.
FY 2019/20 FISCAL OUTLOOK
Overview
The workload and budgetary prioritization process took into account the Town’s current and long
term fiscal picture, as well as high priority service delivery needs. Key principles include:
Develop and recommend a balanced budget that maintains service levels;
Continue to make progress on Strategic Priorities identified by the Town Council; and
Identify opportunities to enhance service delivery through new revenue sources,
technology, and open government.
As shown in the chart below, the Proposed Budget is largely funded by the General Fund (67.7%).
For Council’s consideration, staff is recommending the following allocations:
• $1,337,500 to the Pension/OPEB Reserve from the Capital/Special Projects Reserve per the
Town Council’s Strategic Priority discussion.
• $755,788 to the Budget Stabilization and Catastrophic Reserves to maintain the required 25%
funding level of the proposed operating budget.
• $129,000 from Budget Strategy Reserve to the Capital/Special Project Reserve and closing the
Budget Strategy Reserve.
• $5,557,500 from the General Fund Appropriated Reserve (GFAR) and $152,000 from the Open
Space Reserve to fund the Capital Improvement Program.
• $1,061,256 from the available Compensated Absences balance to the Workers’ Compensation
Fund given increased claim activities.
Staff is requesting Council’s direction for the allocation of an estimated $1.9 million Surplus
Property Reserve and the estimated $1.0 million of residual balance available from the proposed
closing of the Vehicle Maintenance and Stores Internal Service Funds. Current balances are
estimates, final reserve balances will be determined upon fiscal year-end closure an audit. If no
allocation is made, these monies would be placed in a Vehicle Maintenance and Stores Residual
Reserve for future Council decision-making.
General Fund
The General Fund pays for core services such as public safety, community development, parks
and public works, library, and other services. The revenue used to pay for these services comes
primarily from local taxes such as property tax, sales tax, transient occupancy tax, franchise fees,
licenses and permits, Town services, fines and forfeitures, and a variety of other sources. As
illustrated in the chart below, the majority of General Fund revenue supports the services
provided by Police, Parks and Public Works, Community Development, and Library.
General Fund revenue is estimated at $42.8 million in the FY 2019/20 Proposed Budget, excluding
debt service, and fund transfers. This is an increase of $2.9 million (7.3%) when compared to the
FY 2018/19 Adopted Budget. While increased Property Tax accounts for the majority of the
increase in revenue, vehicle license fee (VLF) backfill property tax, transient occupancy tax, and
sales tax have also increased. While sales tax revenues are generally expected to decrease over
time, in November 2018, the voters approved a 1/8 cent general purpose sales tax dedicated to
the Town of Los Gatos. Revenue collection began in April 2019 and is reflected in the revenue
estimates.
The Town’s General Fund operating budget expenditures for FY 2019/20 have increased by $0.4
million or 0.9% compared to the prior year’s Adopted Budget (excluding fund transfers, and debt
service). Last year, the Adopted Budget included a $3.2 million payment to the IRS 115 Pension
Trust. In comparison, the FY 2019/20 Proposed Budget reflects all negotiated salary increases
and market adjustments necessary to attract and retain high performing employees. Together,
this explains the year over year budget increase. Other components of the expenditures include
employee benefits, grants and awards, internal service charges, operating expenses for supplies
and services, and debt service. The delivery of Town services is highly dependent on labor, which
makes up 59.7% of budgeted General Fund expenditures for FY 2019/20.
Internal Service Funds
Internal Service Funds are used for areas where goods or services are provided to other Town
Departments. Internal Service Funds include funds and programs for Information Technology,
Liability Insurance, Workers’ Compensation, Facilities Maintenance, and Equipment
Replacement. Staff is proposing to close the Office Store and Vehicle Maintenance Internal
Services Funds and reallocate the residual fund balances per Council direction. Staff recommends
transferring $1,061,256 to the Workers’ Compensation Fund to mitigate increased claim
activities. All personnel that were previously funded in Internal Service Fund Programs are
programmed in the General Fund beginning in FY 2018/19.
Capital Projects Fund
The Capital Improvement Projects Fund is typically used to account for financial resources that
are used for the acquisition or construction of major capital infrastructure or to provide or
improve facilities for Town Departments as identified in the five-year Capital Improvement
Program (CIP).
The proposed FY 2019/20 Town-wide expenditures from the Capital Projects Funds is $12.2
million (excluding transfers out) which is inclusive of $9.3 million in General Fund Appropriated
Reserve for the Town’s CIP program.
Special Revenue Funds
Special Revenue Funds are a fund type used to account for the proceeds of specific revenue
sources that are legally restricted to expenditures for specific purposes. Special Revenue Funds
account for 1.0% of the Town-wide expenditure budget. The Town’s largest Special Revenue
Fund is the Urban Run-Off Source Fund. The Total proposed Budget for Special Revenue Funds
for FY 2019/20 is $579,173.
Trust Funds
Trust funds are used to account for assets held by the Town as a trustee agent for individuals,
private organizations, and other governments. The Town’s Trust Funds are comprised of four
trusts established to provide for the servicing of donations and bequests to the Town’s Library
program. The FY 2019/20 budgeted expenditures in this trust fund total $133,255.
Successor Agency to the Los Gatos RDA Funds
The Successor Agency to the Los Gatos Redevelopment Agency (RDA) is a private purpose trust
fund that accounts for the assets, liabilities, and operations transferred from the dissolution of
the Town’s RDA. These funds include Certificates of Participation issued to finance several capital
improvement projects throughout the Town and repayment of obligations incurred by the
Town’s RDA prior to its dissolution. The FY 2019/20 budgeted expenditures in this trust fund
total $3.8 million.
GENERAL FUND RESERVES
The total General Fund Reserves are forecasted at a balance of approximately $22.9 million as of
June 30, 2019. Additional information on the estimated FY 2018/19 and FY 2019/20 year-end
General Fund balances can be found in the Financial Summaries section. As indicated in the next
chart, the General Fund reserves are decreasing from the prior year due primarily to programmed
payments to the Town’s California Public Employees Retirement System (CalPERS) side-fund
payoff in June 2014 of $4.5 million dollars, transfers to the CIP program in FY 2016/17 ($7.0
million), FY 2017/18 ($2.4 million), FY 2018/19 ($2.4 million), FY 2019/20 ($5.7 million), and the
total of $4.4 million scheduled payments to the IRS 115 Pension Trust Fund in FY 2017/18 and FY
2018/19.
Catastrophic and Budget Stabilization Reserves
As per the Town’s Reserve Policy and reaffirmed by Council, the Catastrophic and Budget
Stabilization Reserves are to be maintained at combined minimum funding level of 25% of
General Fund ongoing operating expenditures. The funding requirement is equally divided
between the Catastrophic Reserve (12.5%) and the Budget Stabilization Reserve (12.5%). Fund
balance in these reserves is used to fund future fluctuations in the economy, mitigating the
cyclical changes in locally generated revenues from temporary downturns in the local economy.
Staff recommends transferring $755,788 from available prior year-end saving to meet the
required 25% funding level, or $10.8 million total for FY 2019/20.
Pension/OPEB Reserve
Committed fund balance in this reserve will be used to aid in funding pension and Other Post-
Employment Benefits (OPEB) unfunded obligations. This reserve is primarily used to house
additional discretionary payments budgeted for future allocation. Additional discretionary
payments will either be allocated directly to CalPERS, the Town’s Pension IRS 115 Trust Fund, or
the OPEB IRS 115 Trust Fund. With Council direction, upon the close of the fiscal year, the
CalPERS/OPEB Reserve receives $300,000 of the available year-end savings. In FY 2018/19 the
Council approved development of an additional reserve policy to reduce the amortization period
for prior amortization bases from 30 years to 20 years. Initial annual programming of $390,000
was established subject to final adjustment based upon updated CalPERS actuarial valuations.
The Council Finance Committee makes recommendations for the use of these funds for future
Town Council/Oversight Committee consideration.
Capital / Special Projects
With Council direction, upon the close of the fiscal year, the Capital/Special Projects Reserve
receives the Town's annual revenues above operating expenditures after funding all legally
restricted reserves at their required levels. Fund balance is assigned for the acquisition and
construction of capital facilities. It is anticipated the reserve will have approximately $2.5 million
as of June 30, 2020.
Compensated Absences Reserve
A reserve is maintained annually to fund 50% of all vested hours of vacation earnings. It is
anticipated the reserve will have approximately $1.1 million as of June 30, 2020.
6/30/2013
Actual
6/30/2014
Actual
6/30/2015
Actual
6/30/2016
Actual
6/30/2017
Actual
6/30/2018
Actual
6/30/2019
Estimated
6/30/2020
Proposed
Commited to:
Budget Stabilization Reserve 5,450,000$ 5,450,000$ 5,450,000$ 6,621,808$ 4,969,847$ 5,037,243$ 5,037,243$ 5,415,137$
Catastrophic Reserves 5,450,000 5,450,000 5,450,000 4,637,406 4,969,847 5,037,243 5,037,243 5,415,137$
Pension/OPEB Reserve - - - 300,000 3,388,913 2,878,913 690,000 2,027,500
Almond Grove Reserve - - - 8,459,973 1,801,318 - - -
Assigned to:
Open Space Reserve 562,000 562,000 562,000 562,000 562,000 562,000 562,000 410,000
Sustainability 140,553 140,553 140,553 140,553 140,553 140,553 140,553 140,553
Strategy Reserve 2,600,000 2,600,000 129,090 129,090 -
Capital / Special Projects 12,427,161 10,218,579 9,511,527 4,222,405 8,332,953 14,421,203 10,035,983 2,514,285
Authorized Carryforward 56,741 56,741 56,741 99,284 34,852 99,927 99,927 99,927
Compensated Absences 350,329 193,647 2,122,512 1,061,256
Veh. Maint. & Stores Residual 1,005,069 1,005,069
Surplus Property 1,905,000 1,905,000
Other 2,004,101 1,001,265 1,032,563 2,807,085 2,950,527
Total General Fund Reserve 26,090,556$ 22,879,138$ 22,203,384$ 27,643,429$ 27,150,612$ 28,499,819$ 29,571,705$ 22,944,391$
General Fund Reserve
Vehicle Maintenance and Stores Residual Reserve
A reserve established to hold the residual fund balances transferred to the Town’s General Fund
upon the closing the Vehicle Maintenance Fund and Stores Internal Service Funds for future
Council reallocation. It is anticipated the reserve will have approximately $1.0 million as of June
30, 2019.
Surplus Property Reserve
A reserve established for placing the proceeds from surplus property sales until further Town Council
reallocation. It is anticipated the reserve will have approximately $1.9 million as of June 30, 2019.
Other
The Town has several other smaller reserves that have been classified as other. These reserves
include an authorized carryforward, open space reserve which may be used to make selective
open space acquisitions, and a sustainability reserve which will be used to fund projects that
enhance the community environment. Please refer to the Financial Summaries section (C-1) for
additional information.
KEY BUDGET ASSUMPTIONS
Revenues
The FY 2019/20 Budget assumes continued economic growth, with the General Fund revenues
(excluding debt payments and fund transfers in) expecting to increase by 3.6% to $36.8 million.
Revenue projections for each category were based upon estimates provided to the Town by the
Santa Clara County Assessor, the Town’s sales tax consultant, and careful examination of revenue
trends and patterns. The economy remains generally positive which has resulted in staff
proposing an increase in operating revenues of $0.5 million. This is mostly due to forecasted
increases in revenues such as property tax, and transient occupancy tax. Sales tax revenue
increased in FY 2019/20 and then decreases over time. The sales tax projections include the
voter approved one-eighth general purpose sales tax dedicated to the Town of Los Gatos.
Revenue collection began in April 2019. Additional details regarding the assumptions used in the
development of revenue estimates can be found in the Forecast Assumptions discussion later in
this section.
Staffing
All personnel that were previously funded in Internal Service Fund Programs are programmed in
the General Fund beginning in FY 2018/19, increasing total General Fund FTE counts and
decreasing the Internal Service Fund FTE Counts by the same amount.
The FY 2019/20 Operating Budget has 160.31 budgeted FTEs, including temporary staff. This
reflects an increase of 1.12 of FTEs compared to the prior year. The recommended FY 2019/20
staffing levels also reflect the following changes from the prior year’s adopted budget:
Administrative Services and Town Offices - The FY 2019/20 budget reflects the addition of
one permanent Accountant/Finance Analyst position in the Finance Department, partially
offset by a reduction of temporary hours and the elimination of a 0.35 FTE Account
Technician position. The budget also includes a reclassification of 2.0 FTE Office Assistant
positions to 1.00 FTE Deputy Town Clerk and 1.00 FTE Administrative Assistant in the Clerk
program. The Clerk program also reflects an increase of temporary hours to assist with
special projects and tasks related to the programming for Music in the Park. In addition, the
budget reflects a title change from the IT Analyst and Network Administrator classifications
to a single IT Systems Administrator classification to continue to provide critical support to
the Town’s technology infrastructure necessary to support modern governance and promote
succession planning. The current Network Administrator is dedicated to the support of
Police Department technology. To better reflect the resource allocation, 1.00 reclassified
FTE IT Systems Administrator will be transferred to the Police Department program. There
is also an addition of a part time, two-year position to assist with the Town’s emergency
preparedness activities and regional emergency management engagement.
Police –The FY 2019/20 budget reflects the transfer of 1.00 FTE IT Systems Administrator
from IT to the Police Department program as described above. The program also contains
one-time request for a Project Manager and Community Services Officer.
Community Development Department (CDD) –The FY 2019/20 budget reflects a one-time
request for a nighttime Code Compliance Community Service Officer.
FY 18/19 FY 19/20
Authorized/Funded Authorized/Funded
Town Staff Town Staff
Departments Positions Positions
Town Council 0.50 0.50
Town Attorney 1.88 1.88
Administrative Services 20.53 20.18
Community Development 20.08 20.08
Police Department 59.00 60.00
Parks & Public Works 34.50 34.50
Library 12.50 12.50
Total Positions 148.99 149.63 *
All Department Hourly Employee Staff
Converted to FTE's 10.21 10.68
Total Positions 159.20 160.31
* Due to rounding.
Non-Personnel Operating Expenditures
Non-Personnel expenditure budgets were developed based on actual expenditures in prior years,
adjusted for FY 2019/20 funding needs. In light of limited available resources, the FY 2019/20
proposed budgeted non-personnel expenditures are conservative, with additions primarily
limited to non-discretionary, contractually obligated, or mandated increases.
FIVE-YEAR FINANCIAL PLAN
Serving as a foundation of the budget planning process, the Town updates the Five-Year Financial
Plan beginning in the fall of each year. The Plan includes updates to Town revenues and
expenditures with the first year of the forecast’s revenue estimates being the most critical in the
process, as that will ultimately define the expenditure limitations for the forthcoming budget
year. The multi-year conservative revenue projections further refine the Town’s planning for
current and future expenditures based on future projections. The preliminary assumptions are
used to forecast the Town’s fiscal capacity and provide the financial framework within which the
proposed Department service levels must be developed. They also serve as the basis to test the
potential impacts of proposed policy and operational modifications based upon the Town
Council’s most recently adopted Strategic Priorities.
Indicative of the continued strength in the local economy, the first year of the Five-Year
forecast provides some limited opportunities to fund non-discretionary increases related to
various costs such as contractually obligated increases and unavoidable increases in certain
employee benefit costs such as pension and healthcare. The forecast includes General Fund
one time uses for both salaries and benefits for temporary employees to provide help with
special projects, temporary workload relief, and mandated costs.
The table on the next page summarizes the most recent Five-Year Financial Plan prepared in
early May 2019. The updated Five-Year Financial Plan spans FY 2019/20 – 2024/25.
Account Revenue Category 2018/19
Estimates
2019/20
Budget
2020/21
Forecast
2021/22
Forecast
2022/23
Forecast
2023/24
Forecast
2024/25
Forecast
4100 Property Tax 13.5$ 14.2$ 13.6$ 14.5$ 15.1$ 15.6$ 16.0$
4110 VLF Backfill Property Tax 3.7 3.8 3.9 4.0 4.1 4.3 4.4
4200 Sales & Use Tax 7.6 8.0 8.0 8.1 8.1 8.2 8.4
4250 Franchise Fees 2.4 2.5 2.5 2.6 2.7 2.8 2.9
4251 Transient Occupancy Tax 2.6 2.8 2.9 2.9 2.9 3.0 3.0
4400 Business License Tax 1.5 1.4 1.4 1.4 1.4 1.4 1.4
4400 Licenses & Permits 2.8 3.4 3.1 3.2 3.3 3.4 3.5
4500 Intergovernmental 0.8 1.0 0.7 0.7 0.7 0.7 0.8
4600 Charge for Services 4.0 4.3 4.2 4.3 4.4 4.5 4.6
4700 Fines & Forfeitures 0.5 0.5 0.5 0.5 0.5 0.5 0.6
4800 Interest 0.9 0.6 0.4 0.4 0.4 0.4 0.4
4850 Other Sources 6.9 2.3 1.5 1.5 1.5 1.5 1.5
4900 Fund Transfers In 1.5 0.5 0.5 0.5 0.5 0.5 0.5
48.9$ 45.3$ 43.2$ 44.6$ 45.6$ 46.8$ 48.0$
Use of Capital/Special Project Reserve - Capital 2.3 5.7 0.6 0.6 0.6 0.6 0.6
Use of Pension/OPEB Reserve 3.2 0 0 0 0 0 0
Use of Capital/Special Project Reserve - Other 1.1 0 0 0 0 0 0
Use of Compensated Absences 0 1.1 0 0 0 0 0
55.5$ 52.1$ 43.8$ 45.2$ 46.2$ 47.4$ 48.6$
Account Expenditure Category 2018/19
Estimates
2019/20
Budget
2020/21
Forecast
2021/22
Forecast
2022/23
Forecast
2023/24
Forecast
2024/25
Forecast
5110 Salary 18.2 20.0 19.7 19.9 20.0 20.0 20.0
5120 CalPERS Benefits 5.3 6.9 7.3 7.8 8.3 8.5 8.7
5200 All Other Benefits 3.5 4.1 4.2 4.4 4.4 4.5 4.6
6211 OPEB Pay as You Go 1.2 1.2 1.3 1.3 1.4 1.4 1.4
6000 Operating Expenditures 7.1 6.6 5.6 5.6 5.8 5.9 6.3
7200 Grants & Awards 0.3 0.2 0.2 0.2 0.2 0.2 0.2
7400 Utilities 0.5 0.5 0.6 0.6 0.6 0.6 0.6
8060 Internal Service Charges 2.5 2.3 2.5 2.6 2.7 2.8 2.8
8900 Debt Service 1.9 1.9 1.9 1.9 1.9 1.9 1.9
40.4$ 43.7$ 43.3$ 44.3$ 45.3$ 45.8$ 46.5$
GASB 45 Retiree Medical Actuarial 1.1 1.1 0.7 0.7 0.7 0.6 0.6
Additional Discretionary Payment - Pension 0.4 0.4 0.4 0.4 0.4 0.4 0.4
41.9$ 45.2$ 44.4$ 45.4$ 46.4$ 46.8$ 47.5$
Capital Transfers Out to GFAR 2.3 5.7 0.6 0.6 0.6 0.6 0.6
Transfer to Internal Service Funds 0.5 1.1 0 0 0 0 0
Pension/OPEB Transfer to PARS 3.2 0 0 0 0 0 0
Allocate to Compensated Absences 1.9 0 0 0 0 0 0
Surplus 1.0 0 0 0 0 0 0
Allocate to Property Surplus Reserve 1.9 0 0 0 0 0 0
52.7$ 52.0$ 45.0$ 46.0$ 47.0$ 47.4$ 48.1$
2.8$ 0.1$ (1.2)$ (0.8)$ (0.8)$ -$ 0.5$
* Due to rounding of individual categories FY 2018/19 Total Revenues and Transfers includes $0.2 million.
NET REVENUES RESERVE TRANSFERS LESS EXPENDITURES &
RESERVE ALLOCATIONS
TOTAL REVENUES, TRANSFERS, AND USE OF RESERVES
TOTAL EXPENDITURES & RESERVE ALLOCATIONS
Town of Los Gatos General Fund 5-Year Forecast
(in $ million)
TOTAL OPERATING REVENUES & TRANSFERS*
TOTAL OPERATING EXPENDITURES
TOTAL OPERATING & DISCRETIONARY EXPENDITURES
STATE BUDGET IMPACTS
Details on the State of California FY 2019/20 Proposed Budget will be available as part of the
Governor’s May Revised Budget and it is not expected to be materially different from the
Governor’s FY 2019/20 Proposed Budget released in January 2019.
Regarding transportation revenues, the Governor allocated about $206 million for local road
maintenance and repairs, $485 million for transit, $358 million to improve trade corridors, and
$120 million for State highway maintenance. The estimated Gas Tax revenue totals
approximately $1.2 million for FY 2019/20 due to the recently enacted Road Recovery and Repair
Act of 2017 (SB1). These funds can only be used for new construction and reconstruction of Town
streets.
ONGOING BUDGET CONSTRAINTS:
Fire Protection Services
Fire Protection Services for the Town of Los Gatos are provided by the Santa Clara County Central
Fire Protection District. These services have been provided under an annexation agreement
effective March 18, 1970 in which the tax rate then in effect for Town’s fire protection services
was essentially transferred to the County’s Central Fire Protection District. Based upon the latest
assessed valuation reports provided by the County of Santa Clara, the property tax collected from
Los Gatos residents for FY 2018/19 and remitted to the Santa Clara County Central Fire Protection
District for fire protection services is estimated to be approximately $15.2 million.
Unfunded Other Post-Employment Benefits (OPEB) and Pension Liabilities
The Town’s pension unfunded actuarial liability (UAL) as of June 30, 2017 (the “date of value” for
our most up to date actuarial valuation from the California Public Employees Retirement System
or “PERS”) is approximately $52.5 million. The Town’s unfunded actuarial OPEB liabilities are
projected to total approximately $11.1 million.
In March 2017, the Town appointed three residents with financial expertise as non-voting
members to the Town Council Finance Committee. The Committee is providing valuable
guidance to the Town Council and staff in the development of long term strategies to pay down
and manage OPEB and pension liabilities.
CONCLUSION
While the national, state, and local economy appears to remain positive, it is likely that the
economy will weaken within the next couple of years. For this reason, the FY 2019/20 budget
proposes to maintain the status quo of the Town’s high service levels with minimal staffing
additions, while also addressing the Town Council’s priorities.
In light of future projections, opportunities to enhance service delivery, while lowering operating
costs through resource and workload redeployments and organizational restructuring continue
to be explored. Developments at the local and State level, including unanticipated changes in
major revenue sources or unforeseen State revenue “takes,” will be brought to Town Council’s
attention in a timely manner so that an appropriate action can be taken.
Building on the progress of the past, we are cautiously programming for the future. With this
budget, we continue to fund important priorities, including: bicycle and pedestrian
improvements, pavement maintenance, additional discretionary funds toward pension
obligations, emergency preparedness, replacement of aging equipment, and maintenance of
older facilities. In addition, the Proposed Budget provides resources for the Town Council’s new
Strategic Priorities, such as a comprehensive parking study, other transportation demand
management options, and a downtown one-way street pilot.
I wish to thank all of the Departments, including Department Directors and the members of their
management, analytical, and support staff, who worked diligently on the preparation of this
budget document. In addition, I would like to recognize the efforts of the entire Finance
Department and the Assistant Town Manager:
Stephen Conway, Finance Director
Gitta Ungvari, Finance and Budget Manager
Mark Gaeta, Accountant
Melissa Ynegas, Administrative Analyst
Diane Howard, Payroll Technician
Kenneth Stiles, Administrative Technician
Arn Andrews, Assistant Town Manager
Respectfully submitted,
Laurel Prevetti
Town Manager
The Government Finance Officers Association of the United States and Canada (GFOA) has presented a
Distinguished Budget Presentation Award to the Town of Los Gatos, California for its annual budget since the
fiscal year beginning July 1, 2003. In order to receive this award, a government unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a financial plan, and
as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
FUND DESCRIPTIONS
The basic accounting and reporting entity for the Town is a fund. A fund is "an independent fiscal and
accounting entity used to record all financial transactions related to the specific purpose for which the
fund was created." Funds are established for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions, or limitations.
Funds used in government are classified into three broad categories: governmental, proprietary, and
fiduciary. Governmental funds include activities usually associated with a typical state or local
government's operations (public safety, general government activities, etc.). Proprietary funds are used
in governments to account for activities often found in the private sector (utilities, stadiums, and golf
courses are prime examples). Trust and Agency funds are utilized in situations where the government is
acting in a fiduciary capacity as a trustee or agent. The various funds are grouped in fund types and
categories as follow:
MAJOR AND NON-MAJOR GOVERNMENTAL FUNDS
These funds support activities usually associated with the governmental entities’ operation (police, fire,
and general government functions).
General Fund
The General Fund is a Major Fund and is the chief operating fund of the Town. All general tax revenues
and other receipts not allocated by law or some other contractual agreement to other funds are
accounted for in the General Fund. Expenditures of this fund include the general operating expenses
traditionally associated with governments such as administration, engineering, and public safety.
Special Revenue Funds
Special Revenues Funds are used to account for specific revenues that are legally restricted to
expenditure for particular purposes. The following funds are Non-Major Special Revenue Funds:
• Non-Point Source Maintenance Fund - budgets and accounts for environmental services such as
storm water management.
• Community Development Block Grant Fund - budgets and accounts for federal Community
Development Block Grant monies.
• Landscape and Lighting Special Assessment District Funds - budgets and accounts for revenues and
expenditures within special districts. The Town provides maintenance of the trees, landscaping,
irrigation systems, lighting, sound wall and fences for improvements in the public right-of-way,
within specific district boundaries.
FUND DESCRIPTIONS
Capital Project Funds
Capital Project Funds are used to account for the acquisition, construction, and improvement of capital
facilities other than those financed by proprietary funds. The Town accounts for the following Major
Capital Project Funds:
• General Fund Appropriated Reserve – established to provide resources for capital projects not fully
funded from other sources.
The Town also accounts for the following Non-Major Capital Project Funds:
• Storm Drain Basin Project Funds – established to account for fees paid in conjunction with the
development in three drainage areas.
• Construction Tax Fund – established to levy a tax based upon building additions or alterations. The
types of taxes imposed include Capital Improvement, Utility Underground, and Parks.
• Gas Tax Fund – established to budget and account for revenues and expenditures pertaining to the
maintenance and construction of Town streets.
NON-MAJOR PROPRIETARY FUNDS
There are two classifications of Proprietary Funds: Enterprise Funds and Internal Service Funds.
Enterprise Funds are used to account for activities that are operated in a manner similar to a private
business enterprise, where the cost of the goods or services are to be financed or recovered primarily
through user charges. The Town does not currently utilize Enterprise Funds.
Internal Service Funds
Used to account for the revenues and expenditures of services provided to Town Departments. The
Town has several Non-Major Internal Service Funds:
• Equipment Replacement Fund – established to accumulate monies for the replacement of major
Town equipment and vehicles. When vehicles and equipment are acquired at a cost greater
than $10,000, a normal life span is calculated, and replacement costs are charged directly to the
Departments over that life span with funds accruing to the Equipment Reserve Fund.
• Vehicle Maintenance Fund – established to budget and account for the cost of operating,
maintaining and replacing automotive equipment used by other Town Departments. This fund is
being discontinued with the Fiscal Year 2019/20 Budget. Any fund balance will be added to the
General Fund Assigned Reserve. The actual reserve balance will be determined at the year-end
close.
• Information Technology (IT) Fund – established to budget and account for the cost of maintaining,
replacing, and updating existing information technology used by Town Departments.
• Office Stores Fund - established to budget and account for photocopy equipment, postage and bulk
meter expenses are controlled at one source point and expended to the Departments as they
requisition the goods or services. Photocopies are charged to Departments at $.05/copy. This fund
is being discontinued with the Fiscal Year 2019/20 Budget. Any fund balance will be added to the
General Fund Assigned Reserve. The actual reserve balance will be determined at the year-end
close.
FUND DESCRIPTIONS
• Workers’ Compensation Fund – established to budget and account for revenues derived from
charges made to operating Departments at rates based on the State Compensation Fund, annually
adjusted to ensure an adequate reserve for future claims. This fund is charged for administrative
costs of settling claims as well as material and other costs of job-related illness or injury.
• The Pooled Liability Assurance Network (PLAN) Self-Insurance Fund - established to ensure an
adequate reserve for future property and liability claims.
FIDUCIARY FUNDS
Fiduciary Funds are used to account for assets held by the Town acting in a fiduciary capacity for other
entities and individuals. Such funds are operated to carry out the specific actions of trust agreements,
ordinances and other governing regulations. There are two categories of fiduciary funds, Trust and
Agency.
Trust Funds
Accounts for assets held by the Town in a trustee capacity under formal trust agreement. The Town
currently administers the following funds:
• Library Trust Fund - established to account for the accounts for assets held in trust, through receipt
of donations and bequests. Funds received from individuals, services organizations, and a library
specific non-profit organization.
• Clelles Ness Trust – established to account for the accounts for a specific bequest subject to an
agreement made for its use.
• Susan McClendon Trust – established to account for the accounts for a specific bequest subject to
an agreement made for its use.
• Barbara Jones Cassin Trust – established to account for the accounts for a specific bequest subject
to an agreement made for its use.
• RDA Successor Agency Private Purpose Trust Fund – established to account for the assets and
liabilities transferred from the dissolution of the Town’s former Redevelopment Agency and the
continuing operations related to the existing Redevelopment Agency obligations.
Debt Service Funds
A fund established to account for the accumulation of resources for, and the payment of, general long-
term debt principal and interest.
FINANCIAL PRACTICES
REVENUE
• The Town maintains a diversified revenue base that is locally generated to shelter the community
from fluctuations in any one revenue source.
• The Town audits and collects all locally generated taxes.
• The Town establishes and maintains all user charges and fees based on the cost of providing
services.
BUDGETING and EXPENDITURE
• The Town Council considers and adopts an annual balanced budget effective from July 1st to June
30th of the following calendar year. A balanced budget requires current year operating expenses to
be fully funded by current year revenues and identified undesignated/unreserved fund balance.
• Fund Balance Reserves are used only for non-recurring “one-time” and capital projects and not for
on-going operations.
• Long-term debt is confined to capital improvements or special projects that cannot be financed from
current revenues.
• The Town Manager is authorized to implement the programs as approved in the adopted budget.
Within a specific fund the Town Manager may transfer appropriations between categories,
Departments, projects, and programs as needed to implement the adopted budget.
• With the approval of the Town Manager, unexpected appropriations may be carried forward to the
next fiscal year provided funds have been previously encumbered for a specific purpose.
• The annual budget includes a $100,000 Designated Contingency for non-recurring, unanticipated
expenditures. The Town Manager may approve expenditures from this contingency if needed
during the fiscal year.
• A capital outlay (fixed asset) purchase is any single item or piece of equipment which costs more
than $10,000 and has an expected useful life exceeding one year.
• A mid-year budget report is submitted to the Town Council to provide information on the status of
the Town’s financial condition.
FUND BALANCE RESERVES
Reserves are established, dedicated, and maintained annually to meet known and estimated unknown
future liabilities through actions of the Town Council.
• The specific Fund Balance reserve accounts include but are not limited to a restricted reserve for:
FINANCIAL PRACTICES
A fully funded workers’ compensation and unemployment insurance
Liability insurance including one year’s premium payment to the insurance carrier or pool
• Reserves are maintained at a minimum of 25% of General Fund ongoing operating expenditures,
equally divided between the Catastrophic Reserve (12.5%) and the Budget Stabilization Reserve
(12.5%).
When either fund drops below the minimum, per Town Council adopted policy, Town Council is required
to develop a one to five-year reserve replenishment plan to meet the minimum threshold of 25% of
General Fund ongoing, operating expenditures, excluding one-time expenditures.
• A reserve is maintained for the depreciation and replacement of equipment.
• A reserve is maintained for the maintenance of buildings.
• Pension/Other Post Employment Benefits (Pension/OPEB) Reserve is maintained to use as a
supplemental funding source to pay down unfunded pension and other post employment liabilities.
Amounts that are constrained by the Town’s intent to be used for specific purposes, but are neither
restricted nor committed, should be reported as assigned fund balance. Examples of assigned fund
reserves:
• Compensated Absences – A reserve is maintained annually to fund 50% of all vested hours of
vacation earnings.
• Open Space – Town Council established this reserve in FY 1998/99 with an initial balance of
$500,000 to be used for the preservation of open space, connection of open space trails, the
definition of the southern boundary of the Town with passive open space, and protection of unique
natural features.
• Sustainability – Established by Town Council in FY 2008/09 budget by closing the Solid Waste
Management Fund and placing the initial residual fund balance of $296,554 in a General Fund
reserve dedicated for conservation, recycling, and sustainability.
• Authorized Carry forward - A reserve is maintained for materials and services on approved purchase
order and contracts which were issued but not finalized or fulfilled as of the end of the fiscal year
but for which funds will be carried forward to the following fiscal year.
• Vehicle Maintenance and Stores Residual – A reserve established to hold the residual fund balances
transferred to the Town’s General Fund upon closing the Vehicle Maintenance and Stores Internal
Service Funds for future Council reallocation.
• Surplus Property – A reserve established for placing the proceeds from surplus property sales until
further Town Council reallocation.
• Capital/Special Projects Reserve – Funds reserved under this category are designated for key
infrastructure and capital/special projects as identified in the Town’s 5-year Capital Improvement
Plan, as there is no ongoing funding source to support the Town’s capital needs.
FINANCIAL PRACTICES
CAPITAL IMPROVEMENT
Capital Improvement Projects are funded by the following revenue sources:
• Available General Fund Reserves
• Gas Taxes
• Construction Fund Fees
Utility
Capital
Parks
• Storm Drain Basin Fees
• Grant Funding
• Other state and federal funding sources as they become available
• The multi-year plan for capital improvements is updated annually. Future capital expenditures will
be projected annually for a 5-year period based on changes in Council priorities or replacement of
the infrastructure.
• The annual Capital Improvement Plan is based on the multi-year Capital Improvement Program.
• The Town coordinates the development of the Capital Improvement Plan with the development of
the Operating Budget.
• The Town identifies the estimated costs and potential funding sources for each capital project
proposed prior to its submittal to the Town Council for approval.
• Capital projects financed by issuing bonds are paid back within a period not to exceed the useful life
of the project.
• The Town Manger is authorized to implement the projects as approved in the adopted Capital
Improvement Plan. Within a specific fund, the Town Manager may transfer appropriations between
projects as needed to implement the adopted Capital Improvement Plan.
GENERAL FUND RESERVE POLICY
COUNCIL POLICY MANUAL
TITLE: General Fund Reserve Policy
POLICY NUMBER: 4-03
EFFECTIVE DATE: 05/16/2011 PAGES: 4
ENABLING ACTIONS:
REVISED DATES: 02/21/2017;
05/15/2018
APPROVED:/S/ Rob Rennie
PURPOSE
The purpose of this Policy is to establish a target minimum level of designated reserves in the
General Fund to:
• Reduce the financial impacts associated with a disaster or catastrophic event;
• Respond to the challenges of a changing economic environment, including prolonged
downturns in the local, state, or national economy; and
• Demonstrate continued prudent fiscal management and creditworthiness.
BACKGROUND
The Town of Los Gatos has always maintained a high level of General Fund reserves, which has
contributed to superior ratings by credit rating agencies; provided financial flexibility in
economic downturns; contributed a source of investment income for General Fund operations;
and assured financial coverage in the event of future emergencies.
GUIDING PRINCIPLES
Following sound financial practices and adhering to the Government Finance Officers of
American (GFOA) recommendations, the Town’s designated reserves include reserves for
known and unknown contingencies, which take into consideration the:
• Diversity of revenue base
• Volatility of revenue structure
• Changes in political environment
Small Town Service Community Stewardship Future Focus
General Fund Reserve Policy
TITLE: General Fund Reserve Policy
PAGE: 2 of 7
POLICY NUMBER: 4-03
• Frequency of operating surpluses/deficits
• Cash flow management practices
The General Fund Reserve Policy is to be reviewed by the Town Council as part of the annual
operating budget review and adoption process.
POLICY
The fund balance is the difference between the assets and liabilities reported in a governmental
fund. Under current accounting standards, there are five separate components of fund
balance, each of which identifies the extent to which the Town is bound to honor constraints on
the specific purposes for which amounts can be spent.
The following components are defined by Governmental Accounting Standards Board (GASB)
Statement No. 54 and shall constitute the Town’s Fund Balance:
• Nonspendable Fund Balance (inherently nonspendable)
• Restricted Fund Balance (externally enforceable limitations on use)
• Committed Fund Balance (self-imposed limitations on use)
• Assigned Fund Balance (limitation resulting from intended use)
• Unassigned Fund Balance (residual net resources)
The first two components listed above are not specifically addressed in this Policy due to the
nature of their restrictions. The example of nonspendable fund balance is inventory. Restricted
fund balance is either imposed by law or constrained by grantors, contributors, or laws or
regulations of other governments. This Policy is focused on financial reporting of unrestricted
fund balance, or the last three components listed above. These three components are further
defined below.
The accounting policies of the Town consider restricted fund balance spent first when
expenditure is incurred for purposes for which both restricted and unrestricted fund balance is
available. Similarly, when an expenditure is incurred for purposes for which amounts of the
unrestricted classifications of fund balance could be used, the Town considers committed
amounts to be reduced first, followed by assigned amounts and then unassigned amounts.
General Fund Reserve Policy
TITLE: General Fund Reserve Policy
PAGE: 3 of 7
POLICY NUMBER: 4-03
Committed Fund Balance
The Town Council, as the Town’s highest level of decision-making authority, may commit fund
balance for specific purposes pursuant to constraints imposed by formal action taken, such as
an ordinance or resolution. These committed amounts cannot be used for any other purpose,
unless the Town Council removes or changes the specific use through the same type of formal
action taken to establish the commitment. The Town Council action to commit fund balance
needs to occur within the fiscal reporting period; however, the amount can be determined
subsequently at the final close of the fiscal year.
The Town currently sets aside funds into four committed reserves to address unforeseen
emergencies or disasters, significant changes in the economic environment, unfunded pension
and Other Post-Employment Benefits (OPEB) obligations, and key infrastructure and capital
projects. These include the Catastrophic Reserve, Budget Stabilization Reserve, Pension (OPEB)
Reserve and Almond Grove Street Projects Reserve.
Catastrophic Reserve
Funds reserved under this category shall be used to mitigate costs associated with unforeseen
emergencies, such as a disaster or catastrophic event. Should unforeseen and unavoidable
events occur that require the expenditure of Town resources beyond those provided for in the
annual budget, the Town Manager or designee shall have authority to approve Catastrophic
Reserve appropriations. The Town Manager or designee shall then present to the Town Council
a budget amendment confirming the nature of the emergency and authorizing the
appropriation of reserve funds.
The Town currently commits to maintaining this reserve at a minimum of 12.5% of General
Fund ongoing operating expenditures (minus one-time expenditures).
Should a catastrophic disaster occur, the required reserve level should be adequate to meet the
Town’s immediate financial needs. For example, in the event of natural disaster, the
Catastrophic Reserve would provide necessary coverage for basic operating expenses, including
salary and benefits for safety and non-safety Town employees, while still meeting debt service
obligations for approximately 60 days. This time frame would enable the Town to explore other
available cash alternatives, including the use of internal service funds.
Budget Stabilization Reserve
Funds reserved under this category shall be used to mitigate annual revenue shortfalls (actual
revenues less than projected revenues) due to changes in the economic environment and/or
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one-time uses that will result in future efficiencies and/or budgetary savings. Examples of
“economic triggers” and one-time uses include, but are not limited to:
An unplanned, major event such as a catastrophic disaster requiring expenditures
which exceed the General Fund Catastrophic Reserve;
Drop in projected/actual revenue of more than five percent in property or sales tax,
or other economically sensitive revenues;
Budgeted revenue taken over by another entity exceeding $100,000;
Loss of businesses considered to be significant sales tax generators;
Reductions in projected/actual revenue of more than five percent due to actions by
the state/federal government;
Workflow/technical system improvements to reduce ongoing, personnel costs and
enhance customer service;
One-time maintenance of service levels due to significant economic/budget
constraints; and
One-time transitional costs associated with organizational restructuring to secure
long-term personnel cost savings.
The Town currently commits to maintaining this reserve at a minimum of 12.5% of General
Fund ongoing operating expenditures (minus one-time expenditures).
Should a loss of the Town’s single highest source of sales tax revenue occur, the required
reserve level should be adequate to meet the Town’s immediate financial needs. For example,
the reserve level in the Budget Stabilization Fund would provide for an approximate 3-year
transition period, giving the Town adequate time to realign its operating costs with available
resources, while minimizing service impacts.
Pension/OPEB Reserve
Funds reserved under this category shall be used to further mitigate costs associated with
pension and OPEB unfunded obligations. These funds will be used as a funding source for
potential additional discretionary payments to pay down unfunded pension and other post-
employment obligations, or held in the reserve account to be used as a supplemental funding
source for unanticipated increases to the annual pension and other post-employment costs
resulting from future actuarial assumptions and investment market volatility.
This Policy requires the Town to set aside additional annual discretionary payments (ADPs) to
reduce the effective amortization period of the Town’s pension unfunded actuarial liabilities
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from approximately 30 years to 20 years. To facilitate the implementation of this Policy, staff
shall update the estimated unfunded amortization schedules in conjunction with the Town’s
and CalPERS actuaries. This process will coincide with the annual proposed budget process to
determine the additional annual discretionary payment levels required to maintain the goal of
lowering the amortization period from a 30-year to a 20-year amortization period for all prior
year actuarial bases through FY 18/19. The ADP is currently projected at $390,000 for FY
2018/19 (subject to annual updates provided by CalPERS actuaries). Per Council direction
instead of paying future ADPs will either be allocated directly to CalPERS, the Town’s Pension
IRS 115 Trust Fund, or the OPEB will deposit ADPs into the IRS 115 Trust Fund.
As part of the proposed budget for each forthcoming fiscal year, staff shall annually
appropriate, to the extent possible, the amount of annual discretionary payments necessary to
maintain the unfunded pension liability amortization shortening from 30 to 20 years.
In the event the annual amount required for additional discretionary payments is not available
from operating revenues, the ADP shall be funded by a first lien on any one-time excess
revenues above expenditures once other General Fund required reserve levels have been
established at the appropriate levels as per the Town’s General Fund Reserve Policy. If in any
given year neither budgetary appropriations or a first lien on one-time excess revenues are
sufficient to fund the annual ADP, that years ADP will be accrued to the following year until
paid.
Additionally, effective upon the close of fiscal year 2015/16 and thereafter, if sufficient General
Fund year-end savings are available and targeted reserve levels of 25% (12.5% for Catastrophic
Reserve and 12.5% for Budget Stabilization Reserve) of the next fiscal year’s operating budget
and the funding the following year’s proposed budget ADP have been met, upon final close of
the fiscal year, a minimum of $300,000 annually shall be deposited into the Pension/OPEB
Reserve fund. In addition, Council can assign additional amount deposited to the Pension/OPEB
Reserve with a formal Council action from available year end savings.
Almond Grove Street Project Reserve
Funds reserved under this category shall be used to reconstruct the 10 streets identified in the
Almond Grove Street Rehabilitation Project specification.
The Council awarded the bid in April 2017 allowing for $2.9 million savings within the project.
The Council reappropriated the use of the savings through the FY 2017/18 budget process. The
Almond Grove Reserve should be reduced by the identified $2.9 million savings. The Almond
Grove Street Reserve balance will be reduced at each fiscal year end by the funds expended on
the Almond Grove Street Rehabilitation Project during the fiscal year.
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Assigned Fund Balance
Amounts that are constrained by the Town’s intent to be used for specific purposes, but are
neither restricted nor committed, should be reported as assigned fund balance. This Policy
hereby delegates the authority to assign amounts to be used for specific purposes to the Town
Manager for the purpose of reporting to assign amounts in the annual financial statements. A
few examples of assigned fund balance follow.
• Encumbrances – material s and services on purchase order and contracts which are
unperformed.
• Reappropriations – appropriated by the Council for specific projects or programs that
were not completed and not encumbered by year end.
• GASB 31 Adjustments – unrealized investment gains that have been recorded in the
financial statements in accordance with GASB 31.
Capital and Special Projects Reserve
Funds reserved under this category are designated for key infrastructure and capital/special
projects as identified in the Town 5-year Capital Improvement Plan, as there is no ongoing
funding source to support the Town’s capital needs.
Unassigned Fund Balance
At the end of each fiscal year, the Finance Department reports on the audited year-end
budgetary fiscal results. Should actual General Fund revenues exceed expenditures and
encumbrances, a year-end operating surplus shall be reported. Any year-end surplus which
results in the General Fund balance exceeding the level required by this Reserve Policy shall be
available for allocation for the following, subject to Council approval:
Offset projected future deficits
Anticipated intergovernmental fiscal impacts
One-time funding, non-recurring needs
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Upon funding any of the above reserve levels pursuant to this General Fund Reserve Policy, any
remaining surplus of fiscal year revenues above expenditures shall be placed in the Capital and
Special Projects Reserve for appropriation within the Capital Improvement Program budget.
Replenishment of Unreserved Fund Balance
In keeping with the principles discussed in this Policy, when either fund is used, Town Council
will develop a 1 to 5 year reserve replenishment plan to meet the minimum threshold of 25% of
General Fund ongoing, operating expenditures, excluding one-time expenditures.
/S/Robert Schultz, Town Attorney
LONG TERM DEBT POLICY
COUNCIL POLICY MANUAL
TITLE: Long Term Debt Policy
POLICY NUMBER: 4-01
EFFECTIVE DATE: 11/2/16 PAGES: 3
ENABLING ACTIONS: 2016-062 REVISED DATES:
APPROVED:/S/ Barbara Spector
PURPOSE
The Long Term Debt Policy sets forth certain debt management objectives for the Town and
establishes overall parameters for issuing and administering the debt for which the Town is
financially obligated or is responsible for managing.
SCOPE
The following long term debt policy sets the considerations for issuing debt and provides
guidance in the timing and structuring of long term debt commitments.
POLICY
GENERAL PRACTICES
1. The Town will seek to maintain and improve the current bond rating in order to
minimize borrowing costs and preserve access to credit.
2. Bond issue proposals are to be accompanied by an analysis defining how the new issue,
combined with current debt, impacts the Town’s debt capacity and conformance with
Town debt policies.
3. Debt Service costs [General Obligation (GO) Bond, Certificate of Participation (COP),
Revenue Bond, and Contractual Debt] are not to exceed 25% of the Town’s operating
revenue.
4. A ratio of current assets to current liabilities of at least 2/1 will be maintained to ensure
the Town’s ability to pay short-term obligations.
Small Town Service Community Stewardship Future Focus
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THE TOWN WILL CONSIDER THE ISSUANCE OF LONG TERM OBLIGATIONS UNDER
THE FOLLOWING CONDITIONS:
1. The Town will use debt financing only for one-time capital improvement projects and
unusual equipment purchases, and only under the following circumstances:
a. When the project is included in the Town’s five-year capital improvement
program and is in conformance with the Town’s General Plan.
b. When the project is not included in the Town five-year capital improvement
plan, but it is an emerging critical need whose timing was not anticipated in the
five-year capital improvement program, or it is a project mandated immediately
by State or Federal requirements.
c. When the project’s useful life, or the projected service life of the equipment, will
be equal to or exceed the term of the financing.
d. When there are designated revenues sufficient to service the debt, whether
from project revenues, other specified and reserved resources, or infrastructure
cost-sharing revenues.
e. Debt financing (other than tax and revenue anticipation notes) is not considered
appropriate for any recurring purpose such as current operating and
maintenance expenditures.
2. The costs of developing and maintaining the Successor Agency to the Town of Los Gatos
Redevelopment Agency (Agency) long term debt policy will be borne by the Agency and
will be developed in conjunction with amendments to existing redevelopment project
area plans and/or new proposals to issue debt by the Successor Agency to the Town of
Los Gatos Redevelopment Agency.
3. The Town will follow all State and Federal regulations and requirements regarding bond
provisions, issuance, taxation and disclosure.
4. Costs incurred by the Town, such as bond counsel and financial advisor fees, printing,
underwriters’ discount, and project design and construction costs, will be charged to the
bond issue to the extent allowable by law.
5. The Town will monitor compliance with bond covenants and adhere to federal arbitrage
and disclosure regulations.
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PROCEDURES
This Long Term Debt Policy shall be adopted by resolution of the Town Council. The Treasurer
shall present this Long Term Debt Policy as needed to the Town Council for review to ensure its
consistency with the Town’s long term debt objectives, and current law. Any amendments to
this Long Term Debt Policy shall be approved by the Town Council.
/S/ Robert Schultz, Town Attorney
INVESTMENT POLICY
COUNCIL POLICY MANUAL
TITLE: Investment Policy
POLICY NUMBER: 4-02
EFFECTIVE DATE: 11/1/2016 PAGES: 8
ENABLING ACTIONS: 2016-063
REVISED DATES: 5/16/2017; 5/15/2018
APPROVED:/S/ Rob Rennie
PURPOSE
The Town of Los Gatos (the “Town”), incorporated in 1887, is located approximately 60 miles south of
San Francisco, in the southwestern portion of Santa Clara County. The Town operates under the
Council/Manager form of government. The Town Council is the legislative body for the Town. It has five
members elected to serve staggered four year terms. The Town Manager is appointed by the Town
Council.
The Town Council has adopted this Investment Policy in order to establish the investment scope,
objectives, delegation of authority, standards of prudence, reporting requirements, internal controls,
eligible investments and transactions, diversification requirements, risk tolerance, and safekeeping and
custodial procedures for the investment of the funds of the Town. All Town funds will be invested in
accordance with this Investment Policy and with applicable sections of the California Government Code.
This Investment Policy was originally adopted by the Town Council of the Town of Los Gatos November
1, 2016. Town Council adopted revisions replace any previous investment policy or investment
procedures of the Town.
SCOPE
This Investment Policy applies to all of the Town's short-term operating funds. These funds are
described in the Town's annual financial report and include, but are not limited to:
General Fund
Special Revenue Funds
Capital Project Funds
Debt Service Funds
Enterprise Fund
Internal Service Funds
Fiduciary Funds
Small Town Service Community Stewardship Future Focus
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Specifically excluded from this Investment Policy are amounts which are held by a trustee or fiscal agent
and pledged as payment or security for bonds or other indebtedness, obligations under a lease, or
obligations under certificates of participation. Such funds are invested in accordance with statutory
provisions, ordinance, resolution, or indenture governing the issuance of the obligations. In addition,
this Investment Policy is not applicable to the Town's Deferred Compensation Plan. These investments
are directed by each employee participant in accordance with the rules of the Deferred Compensation
Plan.
POLICY
OBJECTIVES
The Town’s funds shall be invested in accordance with all applicable Town policies and codes, State
statutes, and Federal regulations, and in a manner designed to accomplish the following objectives,
which are listed in priority order:
1. Preservation of capital and protection of investment principal.
2. Maintenance of sufficient liquidity to meet anticipated cash flows.
3. Attainment of a market value rate of return.
4. Diversification to avoid incurring unreasonable market risks.
DELEGATION OF AUTHORITY
Management responsibility for the Town’s investment program is delegated annually by the Town
Manager to the Town Treasurer/Finance Director (the “Treasurer”) pursuant to California Government
Code Section 36510. The Treasurer may delegate the authority to conduct investment transactions and
to manage the operation of the investment portfolio to other specifically authorized staff members. The
Treasurer shall maintain a list of persons authorized to transact securities business for the Town. No
person may engage in an investment transaction except as expressly provided under the terms of this
Investment Policy.
The Treasurer shall develop written administrative procedures and internal controls, consistent with this
Investment Policy, for the operation of the Town's investment program. Such procedures shall be
designed to prevent losses arising from fraud, employee error, misrepresentation by third parties, or
imprudent actions by employees.
The Town may engage the support services of outside investment advisors in regard to its investment
program, so long as it can be demonstrated that these services produce a net financial advantage or
necessary financial protection of the Town's financial resources.
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PRUDENCE The standard of prudence to be used for managing the Town's investments shall be California
Government Code Section 53600.3, the prudent investor standard which states, “When investing,
reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with
care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited
to, the general economic conditions and the anticipated needs of the agency, that a prudent person
acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like
character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency.”
The Town's overall investment program shall be designed and managed with a degree of
professionalism that is worthy of the public trust. The Town recognizes that no investment is totally
without risk and that the investment activities of the Town are a matter of public record. Accordingly,
the Town recognizes that occasional measured losses may occur in a diversified portfolio and shall be
considered within the context of the overall portfolio's return, provided that adequate diversification
has been implemented and that the sale of a security is in the best long-term interest of the Town.
The Treasurer and authorized investment personnel acting in accordance with written procedures and
exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk
or market price changes, provided that the deviations from expectations are reported in a timely fashion
to the Town Council and appropriate action is taken to control adverse developments.
ETHICS AND CONFLICTS OF INTEREST
Elected officials and Town employees involved in the investment process shall refrain from personal
business activity that could conflict with proper execution of the investment program or could impair or
create the appearance of an impairment of their ability to make impartial investment decisions. Elected
officials and Town employees shall disclose to the Town Council any business interests they have in
financial institutions that conduct business with the Town and they shall subordinate their personal
investment transactions to those of the Town. In addition, the Town Manager and the Treasurer shall
file a Statement of Economic Interests each year pursuant to California Government Code Section 87203
and regulations of the Fair Political Practices Commission.
AUTHORIZED SECURITIES AND TRANSACTIONS All investments and deposits of the Town shall be made in accordance with California Government Code
Sections 16429.1, 53600-53609 and 53630-53686, except that pursuant to California Government Code
Section 5903(e), proceeds of bonds and any moneys set aside or pledged to secure payment of the
bonds may be invested in securities or obligations described in the ordinance, resolution, indenture,
agreement, or other instrument providing for the issuance of the bonds. Any revisions or extensions of
these code sections will be assumed to be part of this Investment Policy immediately upon being
enacted. However, in the event that amendments to these sections conflict with this Investment Policy
and past Town investment practices, the Town may delay adherence to the new requirements when it is
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deemed in the best interest of the Town to do so. In such instances, after consultation with the Town’s
attorney, the Treasurer will present a recommended course of action to the Town Council for approval.
All investment limits specified in the Policy are calculated at the time of investment.
The Town has further restricted the eligible types of securities and transactions as follows:
1. United States Treasury bills, notes, bonds, or certificates with a final maturity not exceeding five
years from the date of trade settlement.
2. Federal Agency Obligations for which the faith and credit of the United States are pledged for the
payment of principal and interest and which have a final maturity not exceeding five years from the
date of trade settlement. There is no limit on the percentage of the portfolio that can be invested in
this category, however, no more than 20% of the town’s total portfolio shall be invested in the
combination of Government National Mortgage Association (GNMA), Federal National Mortgage
Association (FNMA) and Federal Home Loan Mortgage Corporation (FHLMC) mortgage-backed
securities.
3. Federal Instrumentality (government sponsored enterprise) debentures, discount notes, callable
securities, step-up securities, and mortgage-backed securities (including FNMA and FHLMC) with a
final maturity not exceeding five years from the date of trade settlement. There is no limit on the
percentage of the portfolio that can be invested in this category, however, no more than 20% of the
town’s total portfolio shall be invested in the combination of GNMA, FNMA, and FHLMC mortgage-
backed securities.
4. Prime Commercial Paper with a maturity not exceeding 270 days from the date of trade settlement
with the highest ranking or of the highest letter and number rating as provided for by a nationally
recognized statistical-rating organization (NRSRO). The entity that issues the commercial paper shall
meet all of the following conditions in either sub-paragraph A. or sub-paragraph B. below:
A. The entity shall (1) be organized and operating in the United States as a general
corporation, (2) have total assets in excess of five hundred million dollars
($500,000,000) and (3) Have debt other than commercial paper, if any, that is rated “A”
or higher by a NRSRO.
B. The entity shall (1) be organized within the United States as a special purpose
corporation, trust, or limited liability company, (2) have program wide credit
enhancements, including, but not limited to, over collateralization, letters of credit or
surety bond and (3) have commercial paper that is rated “A-1” or higher, or the
equivalent, by a NRSRO.
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Purchases of eligible commercial paper shall not exceed:
• 10% of the outstanding commercial paper of any single corporate issuer,
• 5% of the Town’s total portfolio in the commercial paper of any one issuer, and
• 25% of the Town’s total portfolio.
5. Eligible Bankers Acceptances with a maturity not exceeding 180 days from the date of trade
settlement, issued by a state or national bank with combined capital and surplus of at least $250
million, whose deposits are insured by the FDIC, and whose senior long-term debt is rated at least A
or the equivalent by a NRSRO at the time of purchase. No more than 5% of the Town’s total
portfolio shall be invested in banker’s acceptances of any one issuer, and the aggregate investment
in banker’s acceptances shall not exceed 30% of the Town’s total portfolio.
6. Medium Term Notes (Corporate Notes) issued by corporations organized and operating within the
United States or by depository institutions licensed by the United States or any state and operating
within the United States, with a final maturity not exceeding five years from the date of trade
settlement, and rated at least “A” or the equivalent by a NRSRO. No more than 5% of the Town’s
total portfolio shall be invested in the medium-term notes of any one issuer and the aggregate
investment in medium term notes shall not exceed 30% of the Town’s total portfolio.
7. Municipal & State Obligations:
A. Municipal bonds including registered notes or bonds of any of the 50 states, including bonds
payable solely out of the revenues from a revenue-producing property owned, controlled, or
operated by a state or by a department, board, agency, or authority of any of the 50 states.
B. In addition, bonds, notes, warrants, or other evidences of indebtedness of any local agency in
California, including bonds payable solely out of the revenues from a revenue-producing
property owned, controlled, operated by the local agency, or by a department, board, agency,
or authority of the local agency.
Municipal bonds must be rated at least “A” or the equivalent by a NRSRO with maturities not
exceeding five years from the date of the trade settlement. No more than 5% of the Town’s total
portfolio shall be invested in “A” rated bonds or in the bonds of any one municipality. In addition,
the aggregate investment in municipal bonds may not exceed 30% of the total portfolio.
8. Certificates of Deposit with a final maturity not exceeding five years from the date of trade
settlement. The aggregate investment in certificates of deposit shall not exceed 30% of the Town’s
portfolio, and no more than 5% of the portfolio shall be held in any one deposit or allocated to any
one issuer. Certificates of Deposit shall be issued by a nationally or state-chartered bank or a state
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9. or federal savings and loan association or by a state-licensed branch of a foreign bank or by a
federally licensed branch of a foreign bank provided that the senior debt obligations of the issuing
institution are rated at least “A” or the equivalent by a NRSRO.
Negotiable certificates of deposit issued by a nationally or state-chartered bank, or by a federally
licensed or state-licensed branch of a foreign bank. Purchases of negotiable certificates of deposits
are subject to the limitations of Section 53601(i), shall be fully insured by the FDIC with a
corresponding FDIC certification number, and shall be delivered through the Depository Trust
Company.
Non-Negotiable certificates of deposit issued by a nationally or state-chartered bank, or by a
federally licensed or state-licensed branch of a foreign bank. Purchases of non-negotiable
certificates of deposit are subject to the limitations of Sections 53601(n) and 53638 and shall be fully
insured by the FDIC with a corresponding FDIC certification number.
Private sector entities may be used to place certificates of deposit subject to the limitations of
Section 53601.8.
10. State of California’s Local Agency Investment Fund (LAIF), pursuant to California Government Code
Section 16429.1. The aggregate amount invested in LAIF shall not exceed the maximum allowed by
the fund.
11. Money Market Funds registered under the Investment Company Act of 1940 that (1) are “no-load”
(meaning no commission or fee shall be charged on purchases or sales of shares); (2) have a
constant net asset value per share of $1.00; (3) invest only in government securities, and (4) have a
rating of at least AAA or the equivalent by at least two NRSROs. No more than 10% of the Town’s
total portfolio shall be invested in money market funds of any one issuer, and the aggregate
investment in money market funds shall not exceed 20% of the Town’s total portfolio.
Securities that have been downgraded to a level that is below the minimum ratings described herein
may be sold or held at the Town’s discretion. The portfolio will be brought back into compliance with
Investment Policy guidelines as soon as is practical.
The foregoing list of authorized securities and transactions shall be strictly interpreted. Any deviation
from it must be preapproved by resolution of the Town Council. PORTFOLIO MATURITIES AND LIQUIDITY
To the extent possible, investments shall be matched with anticipated cash flow requirements and
known future liabilities. The Town will not invest in securities maturing more than five years from the
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date of trade settlement, unless the Town Council has by resolution granted authority to make such an
investment at least three months prior to the date of investment.
SELECTION OF BROKER/DEALERS
The Treasurer shall maintain a list of broker/dealers approved for investment purposes, and it shall be
the policy of the Town to purchase securities only from those authorized firms. To be eligible, a firm
must meet at least one of the following criteria:
• Be recognized as a Primary Dealer by the Federal Reserve Bank of New York or have a primary
dealer within their holding company structure; or
• Report voluntarily to the Federal Reserve Bank of New York; or
• Qualify under Securities and Exchange Commission (SEC) Rule 15c3-1 (Uniform Net Capital Rule).
In addition, authorized broker/dealers must be licensed by the State of California as a broker/dealer as
defined in Section 25004 of the California Corporations Code.
The Town may engage the services of investment advisory firms to assist in the management of the
portfolio and investment advisors may utilize their own list of approved broker/dealers. Such
broker/dealers will comply with the selection criteria above and the list of approved firms shall be
provided to the Town on an annual basis or upon request.
In the event that an external investment advisor is not used in the process of recommending a particular
transaction in the Town’s portfolio, authorized broker/dealers shall attest in writing that they have
received and reviewed a copy of the this Investment Policy and shall be required to submit and annually
update a Town approved Broker/Dealer Information request form, which includes the firm’s most recent
financial statements.
The Town may purchase commercial paper from direct issuers even though they are not on the
approved broker/dealer list as long as they meet the criteria outlined in Item 4 of the Authorized
Securities and Transactions section of this Investment Policy.
COMPETITIVE TRANSACTIONS
Each investment transaction shall be competitively transacted with authorized broker/dealers. At least
three broker/dealers shall be contacted for each transaction and their bid and offering prices shall be
recorded.
If the Town is offered a security for which there is no other readily available competitive offering, the
Treasurer will document quotations for comparable or alternative securities.
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SELECTION OF BANKS
The Treasurer shall maintain a list of banks and savings banks approved to provide banking services for
the Town. To be eligible, a bank must be a member of the Federal Deposit Insurance Corporation, must
qualify as a depository of public funds in the State of California as defined in California Government
Code Section 53630.5 and shall secure deposits in excess of FDIC coverage in accordance with California
Government Code Section 53652.
Authorized banks that accept deposits from the Town shall meet high standards with regard to liquidity,
asset quality, profitability and capital adequacy. The Treasurer shall utilize a commercial bank rating
service to perform credit analysis on banks seeking authorization. Banks that in the judgment of the
Treasurer no longer offer adequate safety to the Town shall be removed from the Town’s list of
authorized banks. SAFEKEEPING AND CUSTODY The Treasurer shall select one or more financial institutions to provide safekeeping and custodial
services for the Town. A Safekeeping Agreement shall be executed with each custodian bank prior to
utilizing that bank's safekeeping services.
Custodian banks will be selected on the basis of their ability to provide services for the Town's account
and the competitive pricing of their safekeeping related services.
The purchase and sale of securities and repurchase agreement transactions shall be settled on a delivery
versus payment basis. All securities shall be perfected in the name of the Town. Sufficient evidence to
title shall be consistent with modern investment, banking and commercial practices.
All investment securities, purchased by the Town, will be delivered by book entry and will be held in
third-party safekeeping by a Town approved custodian bank or its Depository Trust Company (DTC)
participant account.
All Fed wireable book entry securities owned by the Town shall be held in the Federal Reserve System in
a customer account for the custodian bank which will name the Town as “customer.”
All DTC eligible securities shall be held in the custodian bank’s DTC participant account and the
custodian bank shall provide evidence that the securities are held for the Town as “customer.”
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PORTFOLIO PERFORMANCE
The investment portfolio shall be designed to attain a market rate of return throughout budgetary and
economic cycles, taking into account prevailing market conditions, risk constraints for eligible securities,
and cash flow requirements. The performance of the Town’s investments shall be compared to the
average yield on the U.S. Treasury security that most closely corresponds to the portfolio’s weighted
average effective maturity. When comparing the performance of the Town’s portfolio, its rate of return
will be computed net of all fees and expenses.
REPORTING
No less than quarterly, the Treasurer shall prepare a report of the investment earnings and performance
results of the Town’s investment portfolio. The report shall be submitted to the Town Clerk within 45
days after the end of each quarter for inclusion as an agenda item at the next scheduled Town Council
meeting. The report shall include the following information:
1. Investment type, issuer, date of maturity, par value and dollar amount invested in all securities, and
investments and monies held by the Town;
2. A market value as of the date of the report (or the most recent valuation as to assets not valued
monthly) and the source of the valuation;
3. Realized and unrealized gains or losses calculated by amortized cost and by fair value.
4. The weighted average maturity of the portfolio and a percentage breakdown of the total portfolio
by maturity.
5. A description of the funds, investments and programs that are under the management of contracted
parties;
6. A statement of compliance with this Investment Policy or an explanation for non-compliance; and
7. A statement of the ability to meet expenditure requirements for the next six months, and an
explanation of why money will not be available if that is the case.
PROCEDURES
This Investment Policy shall be adopted by resolution of the Town Council. Annually the Town Manger
shall present this Investment Policy to the Town Council for review to ensure its consistency with the
Town’s investment objectives, current law and economic trends. Any amendments to this Investment
Policy shall be approved by the Town Council.
/S/ Robert Schultz, Town Attorney
BUDGET PROCESS OVERVIEW
The Town of Los Gatos adopts an annual Operating and Capital Budget and an annual budget
update of the five year Capital Improvement Plan for the Town of Los Gatos. The budgets
contain summary level information for revenue and expenditure appropriations for the fiscal
year beginning July 1st and ending June 30th. The budget documents are prepared in accordance
with generally accepted accounting principles (GAAP).
Budget Purpose
The Operating and Capital Summary Budget and the Capital Improvement Plan serve as the
Town’s financial plan, as well as a policy document, a communications tool, and an operations
guide. Developed with an emphasis on long range planning, service delivery, and program
management, a fundamental purpose of these documents is to provide a linkage between the
services and projects the Town intends to accomplish, and the resources committed to get the
work done.
The format of the budget facilitates this linkage by clearly identifying the program purpose, key
projects, and work plan goals in relation to revenue and expenditures appropriations.
Basis of Budgeting and Accounting
Developed on a program basis with fund level authority, the Operating and Capital Budgets
represent services and functions provided by the Town in alignment with the resources
allocated during the fiscal year.
The Town’s Governmental Funds consist of the General Fund, Special Revenue Funds, Debt
Service Funds, and Capital Project Funds for both the Town and the Successor Agency.
Basis of Accounting and Budget refers to the timing factor concept in recognizing transactions.
This basis is a key component of the overall financial system because the budget determines the
accounting system. For example, if the budget anticipates revenues on a cash basis, the
accounting system must record only cash revenues as receipts. If the budget uses an accrual
basis, accounting must do likewise. The Town’s budgeting and accounting systems both use a
combination of modified accrual and full accrual basis in the accounting and budget systems.
Governmental Fund budgets are developed using the modified accrual basis of accounting.
Under this basis, revenues are estimated for the period if they are susceptible to accrual, (e.g.
amounts can be determined and will be collected within the current period). Principal and
interest on general long term debt are budgeted as expenditures when due, whereas other
expenditures are budgeted for liabilities expected to be incurred during the current period.
Proprietary Fund budgets use the full accrual basis of accounting whereby revenue budget
projections are developed recognizing revenues expected to be earned during the period, and
expenditures are developed for expenses anticipated to be incurred in the fiscal year. The Town
maintains one type of proprietary fund: Internal Service Funds.
The Town’s Fiduciary Funds are also budgeted under the modified accrual basis. The Town
administers five trust funds. The Town does not currently have any agency funds. Trust funds
are subject to trust agreement guidelines.
Summary of Budget Development
The Town develops its budgets with a team-based approach. Town Management and the
Finance Department guide the process through budget development; however program budgets
and work plans are developed with each Department’s Director, Analyst, and Program
Manager’s oversight and expertise. This approach allows for hands-on planning and creates a
clearer understanding for both management and staff of a program’s goals and functions to be
accomplished in the next budget year.
The Development Process
Typically both the Operating and Capital Budget and Capital Improvement Plan (CIP) processes
begin in the winter with the Town Council and Town Manager’s cooperative development and
refinement of initiatives and directives for the upcoming budget year. The CIP is reviewed
during this time to determine funding capabilities, project priorities, and to refine project work
plans. Although the CIP budget document is prepared separately from the Operating and
Capital Budget, CIP program information is incorporated into the Operating and Capital
Summary Budget document through the resulting financial appropriations and service level
requirements.
In January, the budget preparation process begins officially for staff with a budget kickoff
meeting. Budget assumptions, directives and initiatives developed by Town Council and
Management are provided to set the Town’s overall objectives and strategic priorities
determined by the Council. Department staff identifies and analyzes program revenue and
expenditure projections in coordination with Finance/Budget staff and Town Management.
Capital improvement projects are assessed and refined, and CIP funding and appropriation
requirements are finalized.
Through rounds of budget briefings and revisions, the final proposed program budget and work
plans are developed by the end of April; operational and capital work plans are finalized, and
the Finance/Budget staff prepares financial summary information. Per the Town Code, the Town
Manager submits the entire proposed budget package to the Town Council for its consideration,
including Departmental budgets and work plans.
Budget Adoption
During the month of May, the Town Council reviews the proposed Operating and Capital
Summary Budget, and the Capital Improvement Plan for the five-year period in a public hearing.
Notice of the hearing is published in a local newspaper at least ten days prior to the Council’s
public hearing date. The public is invited to participate, and copies of the proposed budgets are
available for review in the Town Clerk’s office, on the Town website, and at the budget hearing.
Under requirements established in Section 65401 of the State Government Code, the Town’s
Planning Commission also reviews the proposed Capital Improvement Plan and reports back to
the Town Council as to the conformity of the CIP with the Town’s Adopted General Plan.
Final Council-directed revisions to the proposed budget are made and the budget documents
are resubmitted to the Town Council for adoption, consistent with Section 2.30.295(b) of the
Los Gatos Town Code which requires the Town Manager to annually prepare and submit a
budget to the Town Council. This is accomplished in June at a subsequent noticed public
hearing.
The approved resolutions to adopt the CIP and operating budgets and the appropriation
limitation (aka Gann Limit) follow this section with the publication of the adopted budget.
Budget Amendments
During the course of the fiscal year, work plan changes and unanticipated needs necessitate
adjustments to the adopted budgets. The Town Manager is authorized to transfer
appropriations between categories, Departments, projects, and programs within a fund in the
adopted budget, whereas the Town Council holds the authority for budget increases and
decreases and transfers
between funds that may be approved at any Town Council meeting.
The Town Council considers the status of the revenues and expenditures as of December 31st
during a Mid-Year Review. This typically occurs in February and the Council may act on
additional budget modifications at that time.
BUDGET CALENDAR
September/October/November/December
CIP work plan proposals and development
• Determine project priority
• Prepare upcoming work plan, timing schedules
• Prepare cost estimates
• Determine revenue sources
Determine and refine initiatives and directives for upcoming budget year
Update User Fee Schedule
December/January
Council Strategic Priorities Established
January
Prepare Internal Service and Equipment Replacement Fund analyses and schedules, finalize
internal service rates
Budget Kick-off Meeting – General information to staff on:
• Town Council Strategic Goals
• Budget assumptions, directives, initiatives, and goals
• Development of Department and program work plans
• Asset/Internal Services/Staffing request procedures
1st Draft revenue projections due to Budget Office
Analyze budget projections and review with Town Manager
February
1st Draft staffing requests due to Budget Office
Review and finalize staffing positions and requests
1st Draft asset, internal service requests, and expenditure requests due
1st Draft CIP Budget due to Budget Office
Review Internal Service requests with responsible Program Managers
1st Draft Internal Service budgets due to Budget Office
Incorporate approved staffing, assets, internal services and program expenditure requests into a
1st Draft budget
March
Review and analyze 1st Draft budget, briefing with Town Manager
1st Draft CIP budget briefing – determine program revisions
1st Draft budget briefings with Town Manager, Department Heads, and Analysts to determine
Department / program revisions
2nd Draft budget revisions and work plans due to Budget Office
2nd Draft briefing and revisions with Town Manager and Departments
Public Hearings for proposed User Fee Schedule
April
Program narratives, financial and supplemental schedules, financial summaries, and charts
prepared
Proposed community grant awards
Budget revisions finalized and proposed budgets assembled
Proposed budget briefing with Town Manager
May
Distribute Proposed Operating and CIP budgets to Town Council
Public Hearings for proposed Operating and Capital, and CIP Budgets
Town Council revisions incorporated into budget documents
May/June
Public hearings for final adoption of the Gann Appropriation Limit, Operating and Capital
Budget, and 5-year CIP Budget
Final document preparation of financial and supplemental schedules, charts, reference
materials, etc.
July/August/September
Adopted Operating and CIP Budget documents finalized, printed and distributed
TOWN OF LOS GATOS
ANNUAL BUDGET/CAFR CYCLE
December
January
February
May
June
July
December
Prior FY (2017/2018)
June 30, 2018 CAFR finalized and presented for Council approval. CAFR surpluses assigned per the Council Reserve Policy as of June 30, 2018
Council deliberates Strategic Priorities and Budget direction for FY 2019/2020 Council determines if previously assigned surpluses should be reallocated for FY 2019/2020
Council adoption of the FY 2019/2020 Operating & Capital Budgets
End of June 30, 2019 CAFR period
June 30, 2019 CAFR finalized and presented for Council approval. CAFR surpluses assigned per the Council Reserve Policy as of June 30, 2019
All Council deliberations and actions include opportunities for public input
Current FY (2018/2019)
Next FY (2019/2020)
Start of new FY 2019/2020 Operating Budget year
Council considers Mid-Year Budget adjustments through 12/31/2018 for FY 2018/2019 Budget
Public hearing on FY 2019/2020 Operating & Capital Budgets
͌͌͌͌
FISCAL YEAR SURPLUS FLOW OF FUNDS
CAPITAL IMPROVEMENT PROGRAM
All Other Funds
• Traffic Mitigation
• Grant
• Storm Drain
• Utility
Underground
• Gas Tax
New Projects and Multiyear Projects (carryforward)
FORECAST ASSUMPTIONS
REVENUE BASELINE AND PROJECTION FACTORS
FORECAST ASSUMPTIONS
EXPENDITURE BASELINE AND PROJECTION FACTORS
The Town budgets vacant and non-sworn positions at the top step of the range for the position.
Sworn and management positions are budgeted at one step higher than the current step in
anticipation of potential merit increases in the upcoming fiscal year. For the Forecast, positions
are budgeted at the actual rate of pay of employees including benefits as of July 1, 2019.
FY 2019/20 FY 2020/21Forecast
FY 2021/22Forecast
FY 2022/23Forecast
FY 2023/24Forecast
FY 2024/25Forecast
4%0% 0% 0% 0% 0%
3%0% 0% 0% 0% 0%
Current baseline set by FY 2019/20 Proposed Budget 7% 7% 7% 7% 7%
Current baseline set by FY
2019/20 Proposed Budget 3.0% 3% 3% 3% 3%
Current baseline set by FY
2019/20 Proposed Budget 0% 0% 0% 0% 0%
Current baseline set by FY
2019/20 Proposed Budget 3.0% 3% 3% 3% 3%
Current baseline set by FY
2019/20 Proposed Budget Varies Varies Varies Varies Varies
Current baseline set by FY 2019/20 Proposed Budget Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service
Salaries - TEA, Confidential, and Management
Growth Rate
Type of Expenditure
Salaries - POA
Utilities
Debt Service
Benefit - Medical*
Operating Expenditures
Grants & Awards
Internal Service Charges
*Benefit increase estimates are provided by CalPERS/Public Employees’ Medical and Hospital Care Act
(PEMHCA)
The Town’s required contribution toward retirement and unfunded liabilities are provided by
CalPERS as a percentage of current payroll. The actual percentage used in the forecast are
summarized in the table below. CalPERS employer contribution are shown as a percentage of
payroll.
FY 2019/20 FY 2020/21Forecast
FY 2021/22Forecast
FY 2022/23Forecast
FY 2023/24Forecast
FY 2024/25Forecast
52.22%55.06% 59.79% 65.58% 65.76% 67.39%
15.02%15.05% 15.17% 15.29% 15.50% 17.00%
33.18%37.43% 40.14% 42.42% 43.74% 44.74%
33.18%Separete PEPRA rate for the
Miscellanious group has not
been established yet by
CalPERS.
37.43% 40.14% 42.42% 43.74% 44.74%
Safety*POA
Type of Expenditure
Safety POA - PEPRA
Miscellaneous
TEA/Confidential/ Management
MiscellaneousTEA/Confidential/ ManagementPEPRA
CalPERS Employer Contribution - Actual Percentage of Payroll
*Safety Classic Rate reflects 3% decrease in employer's contribution rate to reflect 3% contribution as negotiated
with the Town's POA during the collective bargaining process effective FY 2019/20.
GANN APPROPRIATION LIMIT
n November 6, 1979 California voters approved Proposition 4, commonly known as the
Gann Spending Limitation Initiative, establishing Article XIIIB of the State Constitution.
This proposition, which became effective in Fiscal Year 1980/81, mandated an
appropriations (spending) limit on the amount of tax revenues that the State and most local
government jurisdictions may appropriate within a fiscal year. This limit grows annually by a
population and cost-of-living factor.
The State Appropriation Limit was since modified by two subsequent initiatives – Proposition 98
in 1988 and Proposition 111 in 1990. Proposition 98 established the return of tax revenues
exceeding appropriation limit levels to the State or citizens through a process of refunds,
rebates, or other means. Proposition 111 allowed more flexibility in the appropriation
calculation factors.
Only tax proceeds are subject to this limit. Charges for services, fees, grants, loans, donations
and other non-tax proceeds are excluded. Exemptions are also made for voter-approved debt,
debt which existed prior to January 1, 1979, and for the cost of compliance with court or Federal
government mandates.
The Town Council adopts an annual resolution establishing an appropriations limit for the
following fiscal year using population and per capita personal income data provided by the State
of California’s Department of Finance. Each year’s limit is based on the amount of tax proceeds
that were authorized to be spent in fiscal year 1978/79, with inflationary adjustments made
annually to reflect increases in population and the cost of living.
APPROPRIATION LIMIT CALCULATION
The following schedule reflects historical appropriation factors for the prior ten years, and the
calculation for FY 2019/20:
For Beginning County Town Per Capita Ending %
YE Population Population Income Limit
Limit Factor Factor Factor Limit Increase
2009 26,416,980 1.0172 1.0318 1.0429 28,426,367 7.61%
2010 28,426,367 1.0156 1.0108 1.0062 29,048,811 2.19%
2011 29,048,811 1.0126 1.0101 0.9746 28,667,689 -1.31%
2012 28,667,689 1.0089 1.0096 1.0251 29,669,366 3.49%
2013 29,669,366 1.0124 1.0081 1.0377 31,169,671 5.06%
2014 31,169,671 1.0157 1.0147 1.0512 33,279,977 6.77%
2015 33,279,977 1.0150 1.0102 0.9977 33,701,485 1.27%
2016 33,701,485 1.0113 1.0020 1.0382 35,384,256 4.99%
2017 35,384,256 1.0126 1.0070 1.0537 37,754,174 6.70%
2018 37,754,174 1.0081 1.0040 1.0369 39,464,396 4.53%
2019 39,464,396 1.0099 1.0050 1.0367 41,317,775 4.70%
2020 41,317,775 1.0099 1.005 1.0385 43,333,304 4.88%
APPROPRIATION LIMIT FACTORS
Appropriation Appropriation
June 30
O
GANN APPROPRIATION LIMIT
The Town of Los Gatos’ appropriation limit for fiscal year 2019/20 is calculated as follows:
County Per Capita 2018/19 2019/20
Population Income Appropriation Appropriation Appropriation
Factor Factor Factor Limit Limit
1.0099 X 1.0385 =1.048781 X 41,317,775$ =43,333,304$
FY 2019/20 Calculation
As illustrated above, the total amount of tax revenues appropriated to the Town in FY 2019/20
is not to exceed $43,333,304. The FY 2019/20 budget anticipates $30,447,571 in tax revenues
which equates to $12,885,733 less than, or approximately 70% of, the appropriation limit for FY
2019/20. Therefore, the Town’s tax revenues fall substantially below the appropriation limit.
APPROPIATION TREND
Located in the Silicon Valley which has experienced significant job and population growth since
the Great Recession, Los Gatos has benefited from a strong local and regional economy. A
picturesque and charming town, Los Gatos is a desirable community known for its hometown
feel and excellent schools, which is reflected in the steady increases in property values.
Together, these factors contribute to a stable appropriation limit while maintaining a
comfortable margin between tax revenues received and the revenue limitation established
under the Gann Proposition. With a conservative forecast for an annual 2.22% revenue growth
and 5.0% appropriation growth (based on prior year averages), there remains a strong
expectation for an ongoing level of comfort in future year’s appropriation margins.
Actual2014/15 Actuals2015/16 Actuals2016/17 Actual 2017/18 Estimated 2018/19 Budgeted2019/20 Estimated2020/21 Estimated2021/22 Estimated2022/23 Estimated2023/2425,007,677$ 24,784,336$ 27,955,180$ 27,962,762$ 29,158,522$ $ 30,447,571 31,117,418$ 31,802,001$ 32,501,645$ 33,216,681$ 33,279,977$ 33,701,485$ 37,754,174$ 39,464,396$ 41,317,775$ $ 43,333,304 45,499,969$ 47,774,968$ 50,163,716$ 52,671,902$
75%74%74% 71% 71% 70%68%67%65%63%
Tax Revenues to Appropriation Limit
10 Year Trend
Tax RevenuesAppropriation Limit
Revenue to Limit %
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
Actual2014/15 Actuals2015/16 Actuals2016/17 Actual2017/18 Estimated2018/19 Budgeted2019/20 Estimated2020/21 Estimated2021/22 Estimated2022/23 Estimated2023/24
APPROPRIATION LIMIT ADOPTION
The resolution to adopt the appropriation limit of $43,333,304 will be presented for Council
adoption on June 4, 2019.
GANN APPROPRIATION RESOLUTION
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TOWN OF LOS GATOS
ANNUAL BUDGET RESOLUTION
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ANNUAL BUDGET RESOLUTION
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Financial Summaries
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FINANCIAL SUMMARIES
Total Revenues and Expenditures
The summary schedules provide a high level overview of the entire Town budget in a fund-type summary as well
as by fund-specific and category-specific summary levels.
Total Budgeted Fund Activity ........................................................................................................................ C – 3
Total Revenues, Expenditures, and Fund Balance Trend Information ........................................................... C – 4
Total Revenues, Expenditures, and Fund Balance – 5 Year Summary ............................................................ C – 7
Total Town Revenues – by Fund ..................................................................................................................... C – 14
Total Town Expenditures – by Fund ............................................................................................................... C – 16
Total Town Revenues – by Category ............................................................................................................. C – 18
Total Town Expenditures – by Category ......................................................................................................... C – 19
General Fund Revenues and Expenditures
The summary schedules identify the Town’s General Fund operating sources and uses at the Department and
category levels. The Fund Balance Activity summarizes the General Fund sources and uses which impact the
resulting ending fund balance.
General Fund Revenues – by Department .................................................................................................... C – 21
General Fund Expenditures – by Department ................................................................................................ C – 22
General Fund Revenues – by Category ........................................................................................................... C – 23
General Fund Expenditures – by Category ..................................................................................................... C – 25
General Fund Tax Revenues per Capita – Cities of Santa Clara County ......................................................... C – 27
General Fund Tax Revenues – 10 Year History of Key Tax Revenues ............................................................ C – 28
General Fund – Fund Balance Activity ............................................................................................................ C – 29
Operating Transfers
The schedule summarizes activity by fund of estimated fund transfers for the prior fiscal year and budgeted for
the adopted fiscal year.
Schedule of Interfund Transfers ..................................................................................................................... C – 30
FINANCIAL SUMMARIES
Fund Balance
With two fund balance schedules, one summarizes activity and ending fund balances as a quick look at the
ongoing status of the individual funds, and the second provides a 5 year trend.
Fund Balance Activity Summary – by Fund .................................................................................................... C – 31
5 Year Comparative Fund Balance – by Fund ................................................................................................. C – 33
Departmental Budgets
Department level schedules provide an overview of funding source and expenditure use by each program within
the Department.
Department Revenues – by Program ............................................................................................................. C – 35
Department Expenditures – by Program ........................................................................................................ C – 37
In-Kind Donations
The Town provides in-kind donations to local non-profits as described in this section.
In-Kind Donations ........................................................................................................................................... C – 39
Fee-Related Projects List
The Town has identified potential projects for the use of collected development impact fees.
Fee-Related Projects List ................................................................................................................................ C – 40
Staffing
The labor position schedules provide a summary level view of operational staffing assignments, funding, and
trends. The Personnel Changes Summary discusses staffing levels and labor costs in more detail.
Departmental Staff by Fund ........................................................................................................................... C – 42
Summary of FTEs by Department ................................................................................................................... C – 43
5 Year History of Funded Positions by Department ...................................................................................... C – 44
Summary of Personnel Changes .................................................................................................................... C – 45
Positions by Home Department ..................................................................................................................... C – 49
Salary Schedules ............................................................................................................................................. C – 53
TOTAL BUDGETED FUND ACTIVITY SUMMARY
FY 2019/20
This Total Budgeted Fund Activity Summary schedule groups the Town’s funds into three categories based on fund
purpose:
Operating Funds - Ongoing operations are funded out of the various Operating Funds. This includes the Town’s
General Fund Departmental program operations, as well as special revenue activities and internal service functions.
Fiduciary Funds - These funds include Trust funds and are held in a fiduciary capacity, with little variation in activity.
The Library Trusts are held for special uses for the Library. RDA Successor Agency Private Purpose Trust Fund is
established to account for the assets and liabilities transferred from the dissolution of the Town’s former
Redevelopment Agency (RDA) and the continuing operations related to the existing RDA obligations. The Successor
Agency’s Private Purpose Trust Fund has been incorporated into the Town’s operating budget. Only those funds
with activity are contained in the summary.
Capital Funds - Representing the capital improvement program activity, the Capital Funds reflect the significant
progress to complete capital projects and the resulting decrease in fund balances.
Estimated Revenues,Expenditures,Estimated Fund Balance
Fund
Balance
Prior Year
Carryfwds
Prior Year
Carryfwds Fund
Balance
Change
From 7/1/2019 & Transfers & Transfers 6/30/2020 Prior Year
Operating Funds
Governmental Funds
General Fund*29,571,705$ 45,282,132$ 51,909,446$ 22,944,391$ -22.4%(1)
Housing Conservation Program Fund 177,240 - - 177,240 0.0%
Community Dev Block Grant Fund (10,587) - - (10,587) 0.0%
Urban Run-Off Source Fund (8,839) 594,394 579,173 6,382 -172.2%(2)
Blackwell Assessment District Fund 13,363 3,210 10,907 5,666 -57.6%(3)
Kennedy Assessment District Fund 38,004 10,605 8,913 39,696 4.5%
Gemini Assessment District Fund 28,266 4,750 12,544 20,472 -27.6%(3)
Santa Rosa Assessment District Fund 54,305 5,000 19,472 39,833 -26.6%(3)
Vasona Assessment District Fund 53,577 10,075 18,644 45,008 -16.0%(3)
Hillbrook Assessment District Fund 19,483 6,040 19,757 5,766 -70.4%(3)
Proprietary Funds - Internal Service Funds
Liability Self-Insurance Fund 1,224,496 443,727 680,137 988,086 -19.3%(4)
Worker's Comp Self-Insurance Fund 16,099 2,087,485 1,657,210 446,374 2672.7%(4)
Information Technology Fund 2,379,739 859,223 955,575 2,283,387 -4.0%(5)
Office Stores Fund - - - - 0.0%
Equipment Replacement Fund 2,515,958 229,093 2,186,240 558,811 -77.8%(5)
Vehicle Maintenance Fund - - - - 0.0%
Facilities Maintenance Fund 885,649 1,173,757 1,961,752 97,654 -89.0%(3)
Total Operating Funds 36,958,458$ 50,709,491$ 60,019,770$ 27,648,179$ -25.2%
Trust Funds
Library Trust Fund 55,591$ 75,550$ 100,000$ 31,141$ -44.0%(3)
Ness Bequest tTrust Fund 20,755 - 20,755 - 0.0%
Betty McClendon Trust Fund 85,205 700 2,500 83,405 -2.1%
Barbara J Cassin Trust Fund 357,765 2,900 10,000 350,665 -2.0%
Total Trust Funds 519,316$ 79,150$ 133,255$ 465,211$ -10.4%
Capital Funds
GFAR*9,602,427$ 9,027,971$ 9,270,331$ 9,360,067$ -2.5%
Grant Funded CIP Projects Fund (252,889) 1,047,100 1,047,100 (252,889) 0.0%
Storm Drain #1 Fund 879,827 49,150 50,000 878,977 -0.1%
Storm Drain #2 Fund 1,803,014 53,770 50,000 1,806,784 0.2%
Storm Drain #3 Fund (74,294) 1,620 50,000 (122,674) -65.1%(3)
Traffic Mitigation Fund 260,487 942,524 942,524 260,487 0.0%
Construction Tax-Undergrounding Fund 3,042,294 52,490 - 3,094,784 1.7%
Gas Tax Fund 239,361 1,316,054 1,316,054 239,361 0.0%
Total Capital Projects Funds 15,500,227$ 12,490,679$ 12,726,009$ 15,264,897$ -1.5%
Successor Agency to the Los Gatos RDA Fund
SA- Trust Fund (Budgetary Fund Balance)3,803,678$ 3,823,202$ 3,823,202$ 3,803,678$ 0.0%
Total Successor Agency of the Los Gatos RDA Fund 3,803,678$ 3,823,202$ 3,823,202$ 3,803,678$ 0.0%
TOTAL ALL FUNDS 56,781,679$ 67,102,522$ 76,702,236$ 47,181,965$ -16.9%
* Major Funds
(1) One-time use of General Fund Capital Reserve for authorized capital projects
(2) Increasing cost of Urban Run-off Program driven by State mandates(3) One-time Capital Project budgeted for FY 2019/20(4) Based on estimated claims activity (5) Equipment Replacement and Information Technology Fund reflects increased acquisition activities for FY 2019/20
TOTAL TOWN
REVENUES AND EXPENDITURES
FUND BALANCE TREND INFORMATION
Note: Expenditures and Transfers Out may exceed Revenues due to the inclusion of planned and carry-forward
capital projects and payments from General Fund reserves to the Town’s Pension and OPEB Trust Funds.
Year End Reference
Revenues &
Transfers In
Expenditures &
Transfers Out
Designated
Fund Balance
2010/11 Actuals 53,064,630$ 72,439,477$ 56,038,626$
2011/12 Actuals 69,593,001$ 75,659,793$ 49,971,883$
2012/13 Actuals 55,847,086$ 53,432,243$ 53,386,677$
2013/14 Actuals 54,528,656$ 55,545,002$ 51,370,329$
2014/15 Actuals 63,470,973$ 56,593,416$ 58,247,886$
2015/16 Actuals 54,234,948$ 50,881,063$ 61,601,771$
2016/17 Actuals 62,873,003$ 62,912,315$ 61,562,459$
2017/18 Actuals 60,189,202$ 63,145,459$ 58,606,202$
2018/19 Estimated 66,099,134$ 67,923,643$ 56,781,679$
2019/20 Proposed 67,102,522$ 76,702,236$ 47,181,965$
TOTAL TOWN
REVENUE, EXPENDITURE, AND FUND BALANCE TREND INFORMATION
The Town continues to focus on priority issues that involve maintaining public safety and Town infrastructure
including streets and parks; and providing library, community development, and other services. These priorities are
coordinated with other Core Goals that protect the Town’s fiscal health and ensure cost efficient and effective delivery of Town-wide administrative services. The Town’s proactive and prudent fiscal approach is effective to
reducing operating expenditures, identifying revenue enhancements, and implementing operating efficiencies.
The FY 2019/20 operating budget is a balanced budget, with some use of General Fund reserves dedicated for one-
time uses. The FY 2019/20 Budget anticipates a surplus of $140,000 and maintains existing service levels while
recommending modest additions in strategically important areas. This budget incorporates investments toward
future equipment replacement, additional annual discretionary pension payments, and increased capacity for the
Town’s technology infrastructure. The FY 2019/20 budget has been balanced largely due to increased revenue,
resulting from the positive economy and the Town’s continued growth in the economically sensitive revenue sources
such as Property Tax, Transient Occupancy Tax, and Business Licenses. With regard to expenditures, the Town’s
employer-paid benefits are expected to increase for the foreseeable future, including obligated pension
contributions, the pre-funding of premiums for retiree health coverage, and the increasing costs of current health
plans. Specific trends affecting the fund balance forecast include:
Salaries and Benefits – As in most municipalities, services are provided directly by employees to the Town’s
residents, businesses, and visitors. As a service delivery enterprise, the cost of salaries and benefits are a significant
portion of the budget. Salaries and benefits account for 40.6% of the Town’s total expenditures in FY 2019/20 (and
59.7% of General Fund expenditures). The Town endeavors to balance fiscal prudence with the need to attract and
retain the requisite personnel to manage a 21st century municipality. As an example, when fiscal conditions
worsened during the recession of 2008, employees participated in wage freezes and unpaid furloughs for several
years to assist in achieving balanced budgets. After multiple years of such concessions, the Town discontinued the
furlough program in FY 2014/15 and reinstituted general wage increases for both non-sworn and sworn employees.
Even with unemployment at historic low levels and regional CPI above 3%, the Town and its employee bargaining
groups agreed to a 2.5% across the board salary increase for all three bargaining units, management, and confidential
plus a 1.5% cash bonus (non-PERSable) for non-sworn employees for FY 2018/19. As part of those negotiations, a
salary increase of 3% is reflected in the proposed budget for the non-sworn employees and a 4% across the board
salary increase for the Police Officers’ Association as outlined in the in the current Memoranda of Understanding for
FY 2019/20. In addition, all personnel that were previously funded in Internal Service Fund Programs were budgeted
in the General Fund beginning in FY 2018/19. This results in total General Fund expenditures for salaries and benefits increasing while decreasing the Internal Service Fund charges by the same amount.
The Town of Los Gatos provides a defined benefit pension plan for all full-time employees and some part-time
benefitted employees as part of their total compensation package. Defined benefit plans provide a fixed, pre-
established benefit payment for employees in retirement based on a formula which takes into account an
employee’s years of service and highest average annual salary. The defined benefit pension has been a standard
part of compensation in governmental organizations and in Los Gatos is in lieu of participating in Social Security. The
Town’s pension plans are administered by the Board of Administration of the California Public Employees’
Retirement System (CalPERS). The Board of Administration is responsible for the management and control of
CalPERS, including the exclusive control of the administration and investment of funds. Sworn employees are
covered under the Safety Plan which is a pooled plan, while all other employees are covered in the Miscellaneous
Plan, which is a separate plan. The Miscellaneous Plan is administered by CalPERS in the Public Employees’
Retirement Fund (PERF). In addition, the Town Council has established an Internal Revenue Code Section 115
Pension Trust as a supplement to the PERF fund. The Town’s Pension Trust is administered by the Town Pension
and OPEB Trusts Oversight Committee.
The Town also provides a healthcare benefit for all eligible employees. The healthcare plan pays all, or a portion of,
health insurance premiums for qualified retirees and their survivors and dependents. Healthcare benefits are also
referred to as Other Post-Employment Benefits or OPEB. The Town’s healthcare plan is an Internal Revenue Code
Section 115 Trust which is administered by the Town Pension and OPEB Trusts Oversight Committee. The Oversight
Committee is responsible for the management and control of the healthcare assets. As a result of collaboration with
TOTAL TOWN
REVENUE, EXPENDITURE, AND FUND BALANCE TREND INFORMATION
the Town’s Bargaining Units during FY 2018/19, all units agreed to the elimination of retiree health benefits
prospectively with the exception of the minimum employer contribution as required by the Public Employees’
Medical and Hospital Care Act (PEMHCA). The PEMHCA minimum represents a significant reduction from the
previous Town paid discretionary retiree payments. As a closed retiree medical plan, over time the Town will see
significant cost savings from this negotiated change. In addition, employees contribute a share of dependent
premiums to assist with cost-containment.
Pension contributions are a portion of the Town’s budget, as the Town is obligated to contribute a mandatory
amount established by the California Public Employees Retirement System (CalPERS) as a percent of salary. Town
employees contribute a percentage of their salary towards their pension in what’s referred to as the normal
cost. The normal cost is the annual cost of service accrual for active employees and can be viewed as the cost of
benefits earned by employees in the current year. The second source of normal cost funding is provided by employer
normal cost contributions. The employer normal cost rates for all cities/towns in CalPERS are established annually
by CalPERS. These rates are the minimum contractual obligations the Town must pay. It should be noted, that the
normal cost calculation assumes all actuarial assumptions will be met going forward. In the event the plans
experience unfavorable economic or demographic assumptions, an unfunded actuarial liability (UAL) may occur. The
cost associated with an unfunded liability is borne solely by the employer. The development of a UAL typically results
from unfavorable investment returns, changes in actuarial assumptions, unfavorable demographic shifts, and other
experiences that differ from those anticipated by the annual actuarial assumptions. As of the 2017 Actuarial Valuations the Town had a combined UAL for both Pension and OPEB of $63.6 million.
The Town’s pension plans over the past several decades, like all other CalPERS participants, have experienced
unfavorable investment returns, changes in actuarial assumptions, and unfavorable demographic shifts which have
outweighed any positive plan experiences. As such, the Town’s employer pension contributions are expected to
continue to increase. The Town’s employer contribution rate will increase from 46.09% in FY 2018/19 to 52.22% in
FY 2019/20 for classic sworn employees. For all other employees, the rate will increase from 30.87% in FY 2018/19
to 33.18% in FY 2019/20. The Public Employees’ Pension Reform Act (PEPRA), effective January 1, 2013,
implemented lower pension tiers for employees who are new to the PERS pension system. While this does not
provide immediate cost savings, it is anticipated to reduce future benefit expenditures in the next 10 to 15 years.
Employer contribution rates will increase from 13.96% in FY 2018/19 to 15.02% in FY 2019/20 for PEPRA sworn
employees. The Town prudently recognized the potential impacts to future service delivery if unfunded pension and
OPEB obligations were not addressed and additional funding strategies not identified. To date, the Town has taken
proactive steps totaling $30.5 million of additional discretionary spending strategies to address the current pension
and OPEB unfunded obligations.
For more information about the pension and other benefits offered to Town employees, see:
https://www.losgatosca.gov/44/Human-Resources. For more information about the Towns Pension and OPEB
plans please see:https://www.losgatosca.gov/2479/Town-Pension-and-OPEB-Plans-Information
Other Cost Drivers – A significant cost driver for the Town is energy costs, including fuel for safety and maintenance
vehicles, water for parks and landscaping, natural gas and electricity to heat and cool buildings, and lighting for street
lights, parking lots, and Town facilities. The Town has taken steps to ensure water conservation and recently made
energy retrofits to improve efficiency in Town facilities and reduce costs. Fuel costs can be reduced by utilizing
electric and/or hybrid vehicles, and installing electric vehicle charging stations throughout the Town. Staff will
continue to explore energy alternatives to reduce costs.
Revenue Recovery – On a positive note, all signs indicate that the economy remains strong as the Town is anticipating
increases in many economically sensitive revenues such as Property Tax, Transient Occupancy Tax (TOT), and Franchise Fees for FY 2019/20. General Fund revenues for FY 2019/20 (excluding debt payments and fund transfers
in) are 7.0% greater than budgeted prior year revenues. This increase is largely due to forecasted increases in
Property Tax, TOT, and Sales Tax. In November 2018, the voters approved a one-eight general purpose sales tax
dedicated to the Town of Los Gatos. Revenue collection began in April 2019 and is reflected in the revenue estimates.
TOTAL TOWN
REVENUES AND EXPENDITURES
GENERAL FUND
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax 10,779,434$ 11,518,257$ 12,510,822$ 13,543,960$ 14,174,700$
VLF Backfill 2,984,023 3,237,955 3,447,584 3,685,247 3,795,800
Sales & Use Tax 7,501,175 9,171,373 7,592,206 7,629,897 8,001,917
Franchise Fees 2,258,892 2,366,908 2,474,814 2,386,910 2,458,520
Transient Occupancy Tax 1,943,166 2,322,910 2,628,927 2,622,500 2,848,730
Other Taxes 1,465,547 1,720,980 1,686,251 1,490,000 1,400,000
Licenses & Permits 3,512,019 3,042,166 3,011,309 2,822,968 3,382,534
Intergovernmental 1,539,672 908,285 1,010,166 822,585 978,141
Town Services 3,485,351 3,454,666 4,625,136 3,997,808 4,328,336
Internal Srvc Reimbursement - - - - -
Fines & Forfeitures 858,929 917,106 676,212 505,349 483,950
Interest 620,895 171,653 244,762 932,518 629,774
Other Sources 361,618 2,201,886 1,233,881 5,038,605 356,170
Debt Service Reimbursement 1,922,398 1,923,303 1,914,739 1,909,073 1,905,024
Transfers In 2,436,405 313,825 544,836 1,543,605 538,536
TOTAL REVENUES 41,669,524$ 43,271,273$ 43,601,645$ 48,931,025$ 45,282,132$
EXPENDITURES
Salaries & Benefits 21,342,278$ 21,884,855$ 23,574,425$ 26,991,828$ 30,915,359$
Operating Expenditures 8,137,858 8,896,209 9,457,424 13,479,718 9,842,187
Grants & Awards 194,155 209,381 194,808 233,472 212,500
Fixed Assets 411,820 - - - -
Interest - - - - -
Internal Service Charges 3,539,936 3,552,157 3,867,445 2,459,829 2,253,620
Capital Projects - - - - -
Capital Acquisitions - - - - -
Debt Service 1,922,398 1,923,303 1,914,739 1,909,073 1,905,024
Transfers Out 581,014 7,298,187 3,243,595 2,785,220 6,780,756
TOTAL EXPENDITURES 36,129,459$ 43,764,092$ 42,252,436$ 47,859,140$ 51,909,446$
Net Increase (Decrease)5,540,065 (492,819) 1,349,209 1,071,885 (6,627,314)
Beginning Fund Balance 22,103,367 27,643,432 27,150,613 28,499,822 29,571,707
Ending Fund Balance*27,643,432$ 27,150,613$ 28,499,822$ 29,571,707$ 22,944,393$
GENERAL FUND
* Year End Fund Balance represents General Fund 111 (Long Term Compensated Absences were accounted in
Fund 961 prior to FY 2018/19).
TOTAL TOWN
REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax 13$ -$ 174$ -$ -$
VLF Backfill - - - - -
Sales & Use Tax - - - - -
Franchise Fees - - - - -
Transient Occupancy Tax - - - - -
Other Taxes 28,096 38,370 34,400 38,220 38,220
Licenses & Permits 30,000 30,780 231,323 231,323 231,323
Intergovernmental 6,011 (6,011) 903 - -
Town Services 338,813 341,846 345,365 353,071 353,071
Internal Srvc Reimbursement - - - - -
Fines & Forfeitures - - - - -
Interest 1,480 1,570 2,416 1,820 1,460
Other Sources - 102,654 - - -
Debt Service Reimbursement - - - - -
Transfers In 50,000 - - - 10,000
TOTAL REVENUES 454,413$ 509,209$ 614,581$ 624,434$ 634,074$
EXPENDITURES
Salaries & Benefits 111,664$ 126,005$ 135,347$ 149,572$ 190,474$
Operating Expenditures 355,021 355,246 405,064 537,763 416,474
Grants & Awards - - - - -
Fixed Assets - - - - 52,500
Interest - - - - -
Internal Service Charges 5,519 6,218 6,895 4,042 5,042
Capital Projects - - 6,870 - -
Capital Acquisitions - - - - -
Debt Service - - - - -
Transfers Out 4,920 4,920 4,920 4,920 4,920
TOTAL EXPENDITURES 477,124$ 492,389$ 559,096$ 696,297$ 669,410$
Net Increase (Decrease)(22,711) 16,820 55,485 (71,863) (35,336)
Beginning Fund Balance 387,085 364,374 381,194 436,679 364,816
Ending Fund Balance*364,374$ 381,194$ 436,679$ 364,816$ 329,480$
TOTAL TOWN
REVENUES AND EXPENDITURES
INTERNAL SERVICE FUNDS
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax -$ -$ -$ -$ -$
VLF Backfill - - - - -
Sales & Use Tax - - - - -
Franchise Fees - - - - -
Transient Occupancy Tax - - - - -
Other Taxes 44,453 23,165 31,838 40,000 40,000
Licenses & Permits - - - - -
Intergovernmental - - - - -
Town Services 147,850 115,233 161,595 95,000 90,000
Internal Srvc Reimbursement 4,521,610 4,552,407 4,880,836 3,433,133 3,285,647
Fines & Forfeitures - - - - -
Interest 6 8 5 - -
Other Sources 327,920 533,753 585,934 2,852,161 316,382
CIP Proj Reimbursement - - - - -
Transfers In - - 703,371 450,000 1,061,256
TOTAL REVENUES 5,041,839$ 5,224,566$ 6,363,579$ 6,870,294$ 4,793,285$
EXPENDITURES
Salaries & Benefits 1,298,397$ 3,344,009$ 1,585,148$ -$ 15,413$
Operating Expenditures 3,619,728 3,564,545 3,593,992 4,434,162 4,450,508
Grants & Awards - - - - -
Fixed Assets 547,171 402,806 620,915 900,711 1,661,240
Interest - - - - -
Internal Service Charges 170 53 - - 752
Capital Projects - - - - -
Capital Acquisitions - - - - -
Debt Service - - - - -
Transfers Out 1,500,833 295,680 - 1,355,069 1,313,000
TOTAL EXPENDITURES 6,966,299$ 7,607,093$ 5,800,055$ 6,689,942$ 7,440,913$
Net Increase (Decrease)(1,924,460) (2,382,527) 563,524 180,352 (2,647,628)
Beginning Fund Balance 10,585,057 8,660,597 6,278,070 6,841,594 7,021,946
Ending Fund Balance 8,660,597$ 6,278,070$ 6,841,594$ 7,021,946$ 4,374,318$
TOTAL TOWN
REVENUES AND EXPENDITURES
LIBRARY TRUST FUNDS
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax -$ -$ -$ -$ -$
VLF Backfill - - - - -
Sales & Use Tax - - - - -
Franchise Fees - - - - -
Transient Occupancy Tax - - - - -
Other Taxes - - - - -
Licenses & Permits - - - - -
Intergovernmental - - - - -
Town Services - - - - -
Internal Srvc Reimbursement - - - - -
Fines & Forfeitures - - - - -
Interest 4,863 4,623 6,724 4,350 4,150
Other Sources 163,518 79,760 74,315 83,270 75,000
CIP Proj Reimbursement - - - - -
Transfers In 1,380 - - - -
TOTAL REVENUES 169,761$ 84,383$ 81,039$ 87,620$ 79,150$
EXPENDITURES
Salaries & Benefits -$ -$ -$ -$ -$
Operating Expenditures 160,209 75,498 77,252 104,048 112,500
Grants & Awards - - - - -
Fixed Assets - - - - 20,755
Interest - - - - -
Internal Service Charges - - - - -
Capital Projects - - - - -
Capital Acquisitions - - - - -
Debt Service - - - - -
Transfers Out 215,585 - - - -
TOTAL EXPENDITURES 375,794$ 75,498$ 77,252$ 104,048$ 133,255$
Net Increase (Decrease)(206,033) 8,885 3,787 (16,428) (54,105)
Beginning Fund Balance 729,112 523,079 531,964 535,751 519,323
Ending Fund Balance 523,079$ 531,964$ 535,751$ 519,323$ 465,218$
TOTAL TOWN
REVENUES AND EXPENDITURES
CAPITAL PROJECT FUNDS
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax -$ -$ -$ -$ -$
VLF Backfill - - - - -
Sales & Use Tax - - - - -
Franchise Fees - - - - -
Transient Occupancy Tax - - - - -
Other Taxes 12,147 23,165 31,838 30,000 30,000
Licenses & Permits 504,658 658,660 1,381,590 506,567 822,053
Intergovernmental 1,035,991 798,016 1,306,153 1,540,596 3,122,607
Town Services - 7,500 - 20,880 46,500
Internal Srvc Reimbursement - - - - -
Fines & Forfeitures - - - - -
Interest 209,684 66,951 93,198 24,130 35,740
Other Sources 718,610 741,164 181,503 947,129 1,411,279
CIP Proj Reimbursement - - - - -
SCC RPTTF Reimbursement - - - - -
Transfers In 504,006 7,593,867 2,638,224 2,685,220 7,022,500
TOTAL REVENUES 2,985,096$ 9,889,323$ 5,632,506$ 5,754,522$ 12,490,679$
EXPENDITURES
Salaries & Benefits -$ -$ -$ -$ -$
Operating Expenditures 6,091 3,654 892 - -
Grants & Awards - - - - -
Fixed Assets - - - - -
Interest - - - - -
Internal Service Charges - - - - -
Capital Projects 2,293,246 6,863,374 10,041,528 8,209,275 12,192,394
Capital Acquisitions - - - - -
Debt Service - - - - -
Transfers Out 698,580 308,905 631,616 533,616 533,616
TOTAL EXPENDITURES 2,997,917$ 7,175,933$ 10,674,036$ 8,742,891$ 12,726,010$
Net Increase (Decrease)(12,821) 2,713,390 (5,041,530) (2,988,369) (235,331)
Beginning Fund Balance 20,829,543 20,816,722 23,530,112 18,488,582 15,500,213
Ending Fund Balance 20,816,722$ 23,530,112$ 18,488,582$ 15,500,213$ 15,264,882$
TOTAL TOWN
REVENUES AND EXPENDITURES
SUCCESSOR AGENCY TO THE TOWN OF LOS GATOS RDA
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax -$ -$ -$ -$ -$
VLF Backfill - - - - -
Sales & Use Tax - - - - -
Franchise Fees - - - - -
Transient Occupancy Tax - - - - -
Other Taxes - - - - -
Licenses & Permits - - - - -
Intergovernmental 1,989,524 1,964,636 1,958,325 1,919,073 1,915,024
Town Services - - - - -
Internal Srvc Reimbursement - - - - -
Fines & Forfeitures - - - - -
Interest 2,393 6,310 22,788 3,079 3,154
Other Sources - - - - -
CIP Proj Reimbursement 1,922,398 1,923,303 1,914,739 1,909,073 1,905,024
SCC RPTTF Reimbursement - - - - -
Transfers In - - - - -
TOTAL REVENUES 3,914,315$ 3,894,249$ 3,895,852$ 3,831,225$ 3,823,202$
EXPENDITURES
Salaries & Benefits 14,102$ (10,004)$ 1,385$ 1,605$ 1,748$
Operating Expenditures 5,357 16,770 5,270 11,570 11,670
Grants & Awards - - - - -
Fixed Assets - - - - -
Interest 1,025,000 1,065,000 756,482 1,150,000 1,195,000
Internal Service Charges 561 75 58 5 5
Capital Projects - - - - -
Capital Acquisitions - - - - -
Debt Service 2,819,796 2,725,469 3,013,089 2,668,145 2,614,779
Transfers Out 69,654 - 6,300 - -
TOTAL EXPENDITURES 3,934,470$ 3,797,310$ 3,782,584$ 3,831,325$ 3,823,202$
Net Increase (Decrease)(20,155) 96,939 113,268 (100) -
Beginning Fund Balance 3,613,726 3,593,571 3,690,510 3,803,778 3,803,678
Ending Fund Balance 3,593,571$ 3,690,510$ 3,803,778$ 3,803,678$ 3,803,678$
TOTAL TOWN
REVENUES AND EXPENDITURES
TOTAL ALL FUNDS
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Estimated Proposed
REVENUES
Property Tax 10,779,447$ 11,518,257$ 12,510,996$ 13,543,960$ 14,174,700$
VLF Backfill 2,984,023 3,237,955 3,447,584 3,685,247 3,795,800
Sales & Use Tax 7,501,175 9,171,373 7,592,206 7,629,897 8,001,917
Franchise Fees 2,258,892 2,366,908 2,474,814 2,386,910 2,458,520
Transient Occupancy Tax 1,943,166 2,322,910 2,628,927 2,622,500 2,848,730
Other Taxes 1,550,243 1,805,680 1,784,327 1,598,220 1,508,220
Licenses & Permits 4,046,677 3,731,606 4,624,222 3,560,858 4,435,910
Intergovernmental 4,571,198 3,664,926 4,275,547 4,282,254 6,015,772
Town Services 3,972,014 3,919,245 5,132,096 4,466,759 4,817,907
Internal Srvc Reimbursement 4,521,610 4,552,407 4,880,836 3,433,133 3,285,647
Fines & Forfeitures 858,929 917,106 676,212 505,349 483,950
Interest 839,321 251,115 369,893 965,897 674,278
Other Sources 1,571,666 3,659,217 2,075,633 8,921,165 2,158,831
CIP Proj Reimbursement 3,844,796 3,846,606 3,829,478 3,818,146 3,810,048
SCC RPTTF Reimbursement - - - - -
Transfers In 2,991,791 7,907,692 3,886,431 4,678,825 8,632,292
TOTAL REVENUES 54,234,948$ 62,873,003$ 60,189,202$ 66,099,120$ 67,102,522$
EXPENDITURES
Salaries & Benefits 22,766,441$ 25,344,865$ 25,296,305$ 27,143,005$ 31,122,994$
Operating Expenditures 12,284,264 12,911,922 13,539,894 18,567,261 14,833,339
Grants & Awards 194,155 209,381 194,808 233,472 212,500
Fixed Assets 958,991 402,806 620,915 900,711 1,734,495
Interest 1,025,000 1,065,000 756,482 1,150,000 1,195,000
Internal Service Charges 3,546,186 3,558,503 3,874,398 2,463,876 2,259,419
Capital Projects 2,293,246 6,863,374 10,048,398 8,209,275 12,192,394
Capital Acquisitions - - - - -
Debt Service 4,742,194 4,648,772 4,927,828 4,577,218 4,519,803
Transfers Out 3,070,586 7,907,692 3,886,431 4,678,825 8,632,292
TOTAL EXPENDITURES 50,881,063$ 62,912,315$ 63,145,459$ 67,923,643$ 76,702,236$
Net Increase (Decrease)3,353,885 (39,312) (2,956,257) (1,824,523) (9,599,714)
Beginning Fund Balance 58,247,886 61,601,771 61,562,459 58,606,202 56,781,679
Ending Fund Balance 61,601,771$ 61,562,459$ 58,606,202$ 56,781,679$ 47,181,965$
Note: Expenditures and Transfers Out may exceed Revenues due to the inclusion of planned and carry-forward
capital projects and payments from General Fund reserves to the Town Pension and OPEB Trust Funds.
TOTAL TOWN REVENUES
BY FUND
(Includes Transfers In)
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 ChangeFundFund Name Actuals Actuals Actuals Adopted Estimated Proposed from PY
General Fund111General Fund 41,669,525$ 43,271,274$ 43,601,644$ 42,363,657$ 48,931,025$ 45,282,132$ 6.9%
Special Revenue Funds211Housing Conservation Program 67 102,654 - - - - 0.0%212 Community Dev Block Grant 6,011 (6,011) - - - - 0.0%222 Urban Run-Off Source Fund 418,813 372,626 577,592 584,394 584,394 594,394 1.7%231 Blackwell Assessment District 3,233 3,252 3,311 3,210 3,260 3,210 0.0%232 Kennedy Assessment District 346 10,631 7,982 10,605 10,675 10,605 0.0%233 Gemini Assessment District 4,850 4,801 4,544 4,750 4,900 4,750 0.0%234 Santa Rosa Assessment District 5,000 5,074 5,402 5,000 5,000 5,000 0.0%235 Vasona Assessment District 10,054 10,107 9,612 10,075 10,075 10,075 0.0%236 Hillbrook Assessment District 6,041 6,074 6,138 6,040 6,130 6,040 0.0%
Internal Service Funds611Liability Self-Insurance 492,341 497,401 506,519 376,187 642,515 443,727 18.0%612 Worker's Comp Self-Insurance 963,155 1,026,355 1,135,141 878,386 1,362,335 2,087,485 137.7%621 Information Technology 1,114,384 1,110,361 1,177,826 334,478 1,120,501 859,223 156.9%622 Office Stores Fund 117,734 130,520 127,786 118,000 118,000 - -100.0%631 Equipment Replacement 501,093 458,689 1,070,616 1,070,000 1,088,399 229,093 -78.6%632 Facilities Maintenance 571,670 577,675 586,654 376,655 755,678 - -100.0%633 Vehicle Maintenance 1,281,462 1,423,566 1,759,036 1,209,089 1,782,866 1,173,757 -2.9%
Trust Funds
711 Library Trust 71,720 80,350 75,039 75,050 83,820 75,550 0.7%
712 Library History Project 1,380 - - - - - 0.0%
713 Ness Trust Bequest 845 345 516 - 200 - 0.0%
714 Betty McClendon Trust 705 750 1,079 700 700 700 0.0%
716 Barbara J Cassin Trust 2,764 2,939 4,404 2,900 2,900 2,900 0.0%
Capital Projects Funds
411 GFAR 1,282,824 8,913,877 3,495,886 4,180,576 3,992,239 9,027,971 116.0%
421 Grant Funded CIP Projects 196,627 3,093 243,448 544,046 207,903 1,047,100 92.5%461 Storm Drain #1 51,538 74,183 13,996 49,010 70,450 49,150 0.3%
462 Storm Drain #2 72,598 69,142 752,689 50,240 50,240 53,770 7.0%463 Storm Drain #3 46,944 6,813 40,564 1,860 1,860 1,620 -12.9%
471 Traffic Mitigation 572,672 163,126 151,452 354,874 242,106 942,524 165.6%472 Construction Tax-Undergrounding 79,297 47,615 68,868 44,310 44,310 52,490 18.5%
481 Gas Tax 682,594 611,472 865,606 1,324,204 1,145,428 1,316,054 -0.6%
Successor Agency to the Los Gatos RDA Fund
942 SA - Recognized Obligation Retirement 3,914,315 3,894,249 3,895,852 3,828,296 3,831,225 3,823,202 -0.1%
TOTAL Fund Rev & Transfers In 54,234,948$ 62,873,003$ 60,189,202$ 57,806,592$ 66,099,134$ 67,102,522$ 16.1%
TOTAL TOWN REVENUES
BY FUND
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
Actuals Actuals Actuals Adopted Estimated Proposed Total
General Fund 41,669,525$ 43,271,274$ 43,601,644$ 42,363,657$ 48,931,025$ 45,282,132$ 67.5%
Special Revenue Funds 454,415 509,208 614,581 624,074 624,434 634,074 0.9%
Internal Service Funds 5,041,839 5,224,567 6,363,578 4,362,795 6,870,294 4,793,285 7.1%
Trust Funds 169,760 84,384 81,038 78,650 87,620 79,150 0.1%
Capital Project Funds 2,985,094 9,889,321 5,632,509 6,549,120 5,754,536 12,490,679 18.6%
Successor Agency Fund 3,914,315 3,894,249 3,895,852 3,828,296 3,831,225 3,823,202 5.7%
Total Rev & Transfers In 54,234,948$ 62,873,003$ 60,189,202$ 57,806,592$ 66,099,134$ 67,102,522$ 100.0%
FY 2019/20 Revenues By Fund
TOTAL TOWN EXPENDITURES
BY FUND
(Includes Transfers Out)
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 ChangeFundFund Name Actuals Actuals Actuals Adopted Estimated Proposed from PY
General Fund111General Fund 36,129,459$ 43,764,091$ 42,252,436$ 47,516,992$ 47,859,140$ 51,909,446$ 9.2%
Special Revenue Funds211Housing Conservation Program - - - - - - 0.0%
212 Community Dev Block Grant - - - - - - 0.0%
222 Urban Run-Off Source Fund 452,726 466,762 521,147 559,482 664,571 579,173 3.5%
231 Blackwell Assessment District 1,650 1,555 2,536 10,907 2,597 10,907 0.0%232 Kennedy Assessment District 8,400 8,631 14,846 31,506 7,905 8,913 -71.7%233 Gemini Assessment District 1,406 1,406 2,244 12,544 2,722 12,544 0.0%234 Santa Rosa Assessment District 2,955 2,955 9,172 19,472 9,172 19,472 0.0%235 Vasona Assessment District 7,018 7,555 5,586 18,644 5,673 18,644 0.0%236 Hillbrook Assessment District 2,969 3,525 3,565 19,757 3,657 19,757 0.0%
Internal Service Funds611Liability Self-Insurance 656,053 1,015,409 397,190 641,361 412,788 680,137 6.0%
612 Worker's Comp Self-Insurance 1,264,688 1,337,371 1,416,722 1,218,202 1,966,962 1,657,210 36.0%
621 Information Technology 1,059,092 1,747,482 1,267,349 1,211,775 902,570 955,575 -21.1%
622 Office Stores Fund 122,562 113,210 100,432 134,500 345,791 - -100.0%
631 Equipment Replacement 2,028,117 712,638 636,400 1,572,945 900,711 2,186,240 39.0%632 Facilities Maintenance 484,662 805,178 506,234 376,655 1,018,466 - -100.0%633 Vehicle Maintenance 1,351,125 1,875,805 1,475,728 1,151,086 1,142,654 1,961,752 70.4%
Trust Funds
711 Library Trust 64,896 75,498 71,265 73,500 83,000 100,000 36.1%
713 Ness Trust Bequest 131,694 - - - 21,048 20,755 0.0%714 Betty McClendon Trust - - 5,986 - - 2,500 0.0%
716 Barbara J Cassin Trust - - - - - 10,000 0.0%
721 Parking District #88 179,204 - - - - - 0.0%
Capital Projects Funds411GFAR 2,025,650 5,448,916 9,556,479 4,154,302 6,564,889 9,270,331 123.2%
421 Grant Funded CIP Projects 181,443 3,400 15,394 950,446 326,681 1,047,100 10.2%
461 Storm Drain #1 - - - 50,000 - 50,000 0.0%
462 Storm Drain #2 95,820 - 18,700 50,000 - 50,000 0.0%
463 Storm Drain #3 - 12,750 107,992 50,000 - 50,000 0.0%471 Traffic Mitigation 587,695 141,791 119,507 334,874 242,106 942,524 181.5%
472 Construction Tax-Undergrounding - - - 2,218,000 - - -100.0%
481 Gas Tax 107,309 1,569,077 855,965 1,324,134 1,609,215 1,316,054 -0.6%
Successor Agency to the Los Gatos RDA Fund942SA- Trust Fund 3,934,470 3,797,310 3,782,584 3,831,229 3,831,325 3,823,202
TOTAL Fund Exp & Transfers Out 50,881,063$ 62,912,315$ 63,145,459$ 67,532,313$ 67,923,643$ 76,702,236$ 13.6%
TOTAL TOWN EXPENDITURES
BY FUND
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 %
Actuals Actuals Actuals Adopted Estimated Proposed of Total
General Fund 36,129,459$ 43,764,091$ 42,252,436$ 47,516,992$ 47,859,140$ 51,909,446$ 67.7%
Special Revenue Funds 477,124 492,389 559,096 672,312 696,297 669,410 0.9%
Internal Service Funds 6,966,299 7,607,093 5,800,055 6,306,524 6,689,942 7,440,914 9.7%
Trust Funds 375,794 75,498 77,251 73,500 104,048 133,255 0.2%
Capital Project Funds 2,997,917 7,175,934 10,674,037 9,131,756 8,742,891 12,726,009 16.6%
Successor Agency Fund 3,934,470 3,797,310 3,782,584 3,831,229 3,831,325 3,823,202 5.0%
Total Exp & Transfers Out 50,881,063$ 62,912,315$ 63,145,459$ 67,532,313$ 67,923,643$ 76,702,236$ 100.0%
FY 2019/20 Expenditures by Fund
TOTAL TOWN REVENUES
BY CATEGORY
FY 2019/20
Revenues
Total Budgeted Revenues (exclusive of Transfers In) have increased from the prior year, as the Town is expected to
experience revenue growth in some of the key economically sensitive revenue categories of Property Tax, Transient
Occupancy Tax, and VLF Backfill.
Key revenue highlights include:
Property Tax – Property Tax revenues have increased by 13.4% compared to the prior year budgeted amount as
home sales continue to rise with the strong economy.
Sales and Use Tax – While the Town only receives 1 cent of the 9 cents of sales tax paid per dollar of taxable sales
generated in Town, Sales and Use Tax remains one of the General Fund’s largest revenue sources. The FY 2019/20 budget reflects $8 million in sales tax revenue, or a 3% increase compared to the prior year budgeted amount. The
change is the combined effect of the additional 1/8 cent sales tax, and the negative impact is associated with Netflix
streaming and increased on-line retail sales versus local brick and mortar shopping.
Licenses and Permits – FY 2019/20 Licenses and Permits reflect a 1.1% increase reflecting anticipated permitting
activity.
Intergovernmental Revenues – Increases in intergovernmental revenues are due to changes in available grant
funding.
Transient Occupancy Tax– Transient Occupancy Tax (TOT) is expected to increase by 25.4% from FY 2018/19
budgeted amount of $2.3 million due to the continued strong travel and tourism industry, and the anticipated
additional TOT collection from short term vacation rental units.
Other Sources – This revenue reflects lease reimbursement revenue received from the Successor Agency to the Los
Gatos Redevelopment Agency for 2002 and 2010 Certificates of Participation (COPs) debt service payments for the
bond issues.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
Revenues Actuals Actuals Actuals Adopted Estimated Proposed Total
Property Tax 10,779,448$ 11,518,257$ 12,510,996$ 12,507,071$ 13,543,960$ 14,174,700$ 21.1%
VLF Backfill Property Tax 2,984,023 3,237,955 3,447,584 3,482,060 3,685,247 3,795,800 5.7%
Sales & Use Tax 7,501,175 9,171,373 7,592,206 7,744,208 7,629,897 8,001,917 11.9%
Franchise Fees 2,258,892 2,366,908 2,474,814 2,386,910 2,386,910 2,458,520 3.7%
Transient Occupancy Tax 1,943,166 2,322,910 2,628,927 2,272,500 2,622,500 2,848,730 4.2%
Miscellaneous Other Taxes 1,550,243 1,805,679 1,784,327 1,758,220 1,598,220 1,508,220 2.2%
Licenses & Permits 4,046,677 3,731,606 4,624,222 4,385,686 3,560,858 4,435,910 6.6%
Intergovernmental Revenues 4,571,198 3,664,925 4,275,547 5,262,535 4,282,254 6,015,772 9.0%
Town Services 3,972,014 3,919,245 5,132,095 4,909,709 4,466,759 4,817,907 7.2%
Internal Service Reimbursements 4,521,610 4,552,407 4,880,836 3,481,414 3,433,133 3,285,647 4.9%
Fines & Forfeitures 858,929 917,106 676,212 631,400 505,349 483,950 0.7%
Interest 839,321 251,116 369,892 317,696 965,897 674,278 1.0%
Miscellaneous Other Sources 5,416,461 7,505,824 5,905,113 5,037,114 12,739,311 5,968,879 8.9%
51,243,157$ 54,965,311$ 56,302,771$ 54,176,523$ 61,420,295$ 58,470,230$
Plus Transfers In 2,991,791 7,907,692 3,886,431 3,630,056 4,678,825 8,632,292 12.9%
Total Revenues & Other Sources 54,234,948$ 62,873,003$ 60,189,202$ 57,806,579$ 66,099,120$ 67,102,522$ 100%
Total Revenues
TOTAL TOWN EXPENDITURES
BY CATEGORY
FY 2019/20
Expenditures
Total Budgeted Expenditures (exclusive of Transfers Out) include budgeted Capital Improvements, which can vary
significantly from year to year. Net of Capital Projects, total expenditures reflect a 6.5% increase for FY 2019/20
compared to the prior year adopted budget. Expenditures of note include:
Salaries and Benefits – The FY 2019/20 budget reflects an increase in salaries related to negotiated across the board
increases and benefits attributed to increased CalPERS and medical benefits rates. Staffing modifications include
eliminating certain vacant positions and reclassifying them to better align with service delivery within the existing
budget, including the 0.35 FTE Administrative Technician position and temporary Analyst hours in the Finance Program. The 1.0 FTE IT Analyst added to the budget last year and the 1.0 FTE Network Administrator that is
currently budgeted have had the titles changed to the IT Systems Administrator classification and one FTE has moved
from Information Technology to the Police Department to accurately reflect existing IT services allocated to the
Police Department. The 1.0 FTE Accountant/Finance Analyst position is a permanent addition to the budget. Staff
also proposes one-time temporary hours within the Town Manager’s Office, Police Department, and Community
Development Department.
Fixed Assets – Budgeted fixed asset costs stem primarily from scheduled vehicle and equipment replacements. The
variance in expenditures from year to year does not impact current year charges to the Departments, only the actual
cash out to replace the asset.
Internal Service Charges – These expenditures represent the service program costs charged back to the operational
programs for Liability Insurance, Information Technology, Vehicle Replacement, and Building Maintenance services.
The FY 2019/20 budget reflects a decrease in the Internal Service Charges since two of the Internal Service Funds
will be closed during FY 2018/19.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
Actuals Actuals Actuals Adopted Estimated Proposed Total
Salaries and Benefits 22,766,441$ 25,344,865$ 25,296,305$ 27,347,094$ 27,143,005$ 31,122,995$ 40.6%
Operating Expenditures 14,791,682 16,085,203 16,354,837 20,807,148 20,053,122 17,943,668 23.4%
Grants 194,155 209,381 194,808 227,000 233,472 212,500 0.3%
Fixed Assets 958,991 402,807 627,785 1,798,038 900,711 1,734,495 2.3%
Interest 1,025,000 1,065,000 756,482 1,150,000 1,150,000 1,195,000 1.6%
Internal Service Charges 3,546,185 3,558,503 3,874,398 2,484,949 2,463,876 2,259,419 2.9%
Capital Projects 2,293,247 6,863,375 10,041,532 8,598,140 8,209,275 12,192,394 15.9%
Successor Agency Pass Thru 1,337,379 673,323 1,014,531 730,815 2,332,285 699,718 0.9%
Debt Services 897,398 802,166 1,098,350 759,073 759,072 709,755 0.9%
47,810,478$ 55,004,623$ 59,259,028$ 63,902,257$ 63,244,818$ 68,069,944$
Transfers Out 3,070,585 7,907,692 3,886,431 3,630,056 4,678,825 8,632,292 11.3%
Total Uses of Funds 50,881,063$ 62,912,315$ 63,145,459$ 67,532,313$ 67,923,643$ 76,702,236$ 100%
Total Expenditures
Expenditures
TOTAL TOWN EXPENDITURES
BY CATEGORY
Debt Service – Debt service charges reflect the Redevelopment Agency’s two outstanding Certificates of
Participation (2002 and 2010) through a leasing expenditure and reimbursement revenue which nets to zero for the
Town, while Successor Agency (SA) to the Los Gatos Redevelopment Agency funds provide the actual debt payment
for the bond issues. The SA reimburses the General Fund for the debt service payment. The 1992 COP for Parking
Lot #4 was paid in full in early FY 2012/13.
GENERAL FUND REVENUES
BY DEPARTMENT
FY 2019/20 Departmental Revenues
*The Town Manager’s Office, Human Resources, Finance, Clerk Administration, and Information Technology Programs are all
accounted for within the Administrative Services Department.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
Departments Actuals Actuals Actuals Adopted Estimated Proposed Total
Town Council 119$ 2,634$ 730$ -$ 150$ -$ 0.0%
Non-Departmental 25,815,404 30,660,035 28,988,477 28,371,332 33,685,253 31,267,889 73.0%
Administrative Services*2,107,339 1,939,016 1,946,533 2,105,357 2,614,894 2,176,383 5.1%
Community Development 4,359,149 3,803,661 3,835,046 5,066,010 3,856,838 4,967,543 11.6%
Police Department 3,356,188 2,880,573 2,769,309 2,518,704 2,449,304 2,661,412 6.2%
Parks & Public Works 1,579,102 1,666,480 3,530,073 1,789,845 2,805,805 1,716,845 4.0%
Library Services 93,420 81,746 71,902 58,500 66,103 48,500 0.1%
Total General Fund Revenues 37,310,721$ 41,034,145$ 41,142,070$ 39,909,748$ 45,478,347$ 42,838,572$ 100%
Town Debt Payments 1,922,398$ 1,923,303$ 1,914,739$ 1,909,073$ 1,909,073$ 1,905,024$
Transfers In 2,436,405 313,825 544,836 544,836 1,543,605 538,536
Net Operating Revenues 41,669,524$ 43,271,273$ 43,601,645$ 42,363,657$ 48,931,025$ 45,282,132$
GENERAL FUND EXPENDITURES
BY DEPARTMENT
FY 2019/20 Departmental Expenditures
* The Town Manager’s Office, Human Resources, Finance, Clerk Administrator, and Information Technology Programs are all
accounted for within the Administrative Services Department.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
Departments Actuals Actuals Actuals Adopted Estimated Proposed Total
Police Department 13,844,684$ 13,251,291$ 14,423,554$ 14,976,514$ 15,348,311$ 16,940,786$ 39.2%
Parks & Public Works 6,226,196 6,597,744 7,099,527 7,621,282 9,097,208 8,042,382 18.6%
Non-Departmental 3,839,489 4,945,746 5,109,456 7,015,300 6,871,599 3,868,255 8.9%
Community Development 4,032,333 3,793,929 4,192,165 5,583,158 4,648,870 5,760,099 13.3%
Administrative Services*2,883,289 2,825,082 3,193,995 4,290,959 3,961,505 4,815,138 11.1%
Library Services 2,332,268 2,508,678 2,529,017 2,556,267 2,461,954 2,935,010 6.8%
Town Council 171,530 193,584 192,183 223,036 215,399 240,605 0.6%
Town Attorney 296,258 426,548 354,205 556,183 560,001 621,391 1.4%
Total General Fund Exp 33,626,047$ 34,542,602$ 37,094,102$ 42,822,699$ 43,164,847$ 43,223,666$ 100%
Town Debt Payments 1,922,398$ 1,923,303$ 1,914,739$ 1,909,073$ 1,909,073$ 1,905,024$
Transfers Out 581,014 7,298,187 3,243,595 2,785,220 2,785,220 6,780,756
Net Operating Expenditures 36,129,459$ 43,764,092$ 42,252,436$ 47,516,992$ 47,859,140$ 51,909,446$
GENERAL FUND REVENUES
BY CATEGORY
FY 2019/20 General Fund revenues and fund transfers are estimated to increase by 6.9% from the FY 2018/19
adopted budget. The Town’s operations are funded through a variety of revenue sources as depicted above. Revenues were estimated by trend analysis and historical data as explained below:
Sales Tax – While the Town only receives 1 cent of the 9 cents of sales tax paid per dollar of taxable sales generated
in Town, Sales and Use Tax remains one of the General Fund’s largest revenue sources. The FY 2019/20 budget
reflects $8 million in sales tax revenue, or a 3% increase compared to the prior year budgeted amount. The change
is the combined effect of the additional 1/8 cent sales tax, and the negative impact of Netflix streaming and reduced
local brick and mortar sales compared with on-line retail sales.
Property Tax – Property Tax receipts in Los Gatos are expected to increase from the budgeted FY 2018/19 amount
by 13.4% totaling $14.2 million, as homes sales continue to rise with the positive economy. Property Tax budget
projections are based on valuations projected by the Santa Clara County Assessor’s Office, given increased home
sales, coupled with anticipated adjustments in property tax distribution due to the dissolution of California
redevelopment agencies. The Town receives 9.3 cents of each property tax dollar paid by property owners. The
remaining 90.7 cents of each dollar is distributed to several other taxing jurisdictions, including local schools,
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
Revenue Category Actuals Actuals Actuals Adopted Estimated Proposed Total
Property Tax 10,779,434$ 11,518,257$ 12,510,822$ 12,507,071$ 13,543,960$ 14,174,700$ 31.3%
VLF Backfill Property Tax 2,984,023 3,237,955 3,447,584 3,482,060 3,685,247 3,795,800 8.4%
Sales & Use Tax 7,501,175 9,171,373 7,592,206 7,744,208 7,629,897 8,001,917 17.7%
Franchise Fees 2,258,892 2,366,908 2,474,814 2,386,910 2,386,910 2,458,520 5.4%
Transient Occupancy Tax 1,943,166 2,322,910 2,628,927 2,272,500 2,622,500 2,848,730 6.3%
Other Taxes 1,465,547 1,720,980 1,686,251 1,650,000 1,490,000 1,400,000 3.1%
Licenses & Permits 3,512,019 3,042,166 3,011,309 3,311,429 2,822,968 3,382,534 7.5%
Intergovernmental 1,539,672 908,285 1,010,166 685,759 822,585 978,141 2.2%
Town Services 3,485,351 3,454,666 4,625,136 4,461,638 3,997,808 4,328,336 9.6%
Fines & Forfeitures 858,929 917,106 676,212 631,400 505,349 483,950 1.1%
Interest 620,895 171,653 244,762 267,806 932,518 629,774 1.4%
Other Sources 2,284,016 4,125,189 3,148,620 2,418,040 6,947,678 2,261,194 5.0%
Total Revenues 39,233,119$ 42,957,448$ 43,056,809$ 41,818,821$ 47,387,420$ 44,743,596$
Transfers In:2,436,405$ 313,825$ 544,836$ 544,836$ 1,543,605$ 538,536$ 1.2%
Total Revenues & Transfers In 41,669,524$ 43,271,273$ 43,601,645$ 42,363,657$ 48,931,025$ 45,282,132$ 100%
GENERAL FUND REVENUES
BY CATEGORY
community college districts, the County of Santa Clara, Santa Clara County Central Fire Protection District, and other
special districts that serve the community.
Town Services – Charges for Town Services decreased by 3% reflecting development projects that are in progress.
Licenses & Permits – Licenses and Permits remained flat based on current and anticipated building activities.
Intergovernmental Revenues – Intergovernmental revenues reflect a 42% increase since more grant revenue is
anticipated to be received than the prior fiscal year.
Franchise Fees – Compared to the prior fiscal year, Franchise Fees, including cable television, electric utility and solid
waste, have increased by 3%. The increase is based on an analysis of current year collection tends.
Transient Occupancy Tax – Transient Occupancy Tax (TOT) is expected to increase by 25.4% from the FY 2018/19
budgeted amount of $2.3 million due to the continued strong travel and tourism industry, and the anticipated
additional TOT collection from short term vacation rental units.
Fines and Forfeitures – Fines and Forfeitures include library and traffic fines and administrative citations which are
expected to decrease by 23%.
Transfers In –Transfers in have remained the same as in the prior year budget.
Other Sources – Other sources reflects a 6% decrease compared to the prior fiscal year because of a reduction in
Town “pass Through” programs.
GENERAL FUND EXPENDITURES
BY CATEGORY
The FY 2019/20 General Fund Operating Budget of $45,128,690 (net of transfers out and the General Fund Update
expenses) represents a 0.9% increase compared to the net FY 2018/19 adopted operating expenditures budget of
$44,731,771
Salaries & Benefits – The delivery of Town services is highly dependent on labor which comprises 59.7% of budgeted
General Fund expenditures for FY 2019/20. The FY 2019/20 budget reflects an increase in salaries consistent with
approved labor contracts, and benefits costs attributed to increased CalPERS and medical benefits rates.
Operating Expenditures –The operating expenditures include $1.0 million for the General Plan Update. The FY
2019/20 operating expenditures increased when compared to the FY 2018/19 adopted budget. Town-wide efforts
continue to emphasize the importance of containing operating costs while maintaining core services; however,
factors such escalating energy costs and general cost increases have offset many departmental reductions.
Grants & Awards –The Town provides General Fund grants and awards to local nonprofit organizations for a variety
of human, art, special events and educational services. FY 2019/20 grants and awards reflect 0.2% decrease in grant
funding from the prior year.
Internal Service Charges – These expenditures represent the service program costs charged back to the operational
programs for Liability Insurance, Information Technology, Vehicle Replacement, and Building Maintenance services.
The FY 2019/20 budget reflects a decrease in the Internal Service Charges since two of the Internal Service Funds will be closed during FY 2018/19.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20 % of
xpenditure Category Actuals Actuals Actuals Adopted Estimated Proposed Total
Salaries & Benefits 21,342,278$ 21,884,855$ 23,574,425$ 27,182,217$ 26,991,828$ 30,915,359$ 59.7%
Operating Expenditures 8,137,858 8,896,209 9,457,424 12,932,896 13,479,718 9,842,187 19.0%
Fixed Assets 411,820 - - - - - 0.0%
Grants & Awards 194,155 209,381 194,808 227,000 233,472 212,500 0.4%
Debt Service 1,922,398 1,923,303 1,914,739 1,909,073 1,909,073 1,905,024 3.7%
Internal Service Charges 3,539,936 3,552,157 3,867,445 2,480,585 2,459,829 2,253,620 4.2%
Total Expenditures 35,548,445$ 36,465,905$ 39,008,841$ 44,731,771$ 45,073,920$ 45,128,690$
Transfers Out 581,014$ 7,298,187$ 3,243,595$ 2,785,220$ 2,785,220$ 6,780,756$ 13.1%
Total Exp & Transfers Out 36,129,459$ 43,764,092$ 42,252,436$ 47,516,991$ 47,859,140$ 51,909,446$ 100.1%
GENERAL FUND EXPENDITURES
BY CATEGORY
Debt Service – The Town facilitates the Successor Agency (SA) to the Los Gatos Redevelopment Agency’s two
Certificates of Participation (COPs) through a leasing expense and reimbursement revenue which nets to zero for
the Town, while SA funds provide the actual debt payment for the bond issues.
Transfers Out – The General Fund Transfers Out include $5,709,500 to the Capital Projects Fund, $1,061,256 to
Workers’ Compensation Fund, and $10,000 to Non-Point Source Program for pollution prevention.
GENERAL FUND TAX REVENUES
CITIES OF SANTA CLARA COUNTY – TAX REVENUES PER CAPITA
(LATEST DATA AVAILABLE AT THE TIME OF PUBLICATION)
FY 2016/17 Actual Tax Revenue Amounts and Per Capita
Source: Santa Clara County and Cities of Santa Clara County
GENERAL FUND TAX REVENUES
BUDGET WITH 10 YEAR HISTORY
Sum of Key Change from
Revenues Prior Year
2009/10 Actuals 7,465,871$ 8,317,217$ 923,783$ 1,122,000$ 17,828,871$ 3.1%
2010/11 Actuals 7,289,897$ 9,971,409$ 1,004,659$ 1,136,511$ 19,402,476$ 3.1%
2011/12 Actuals 7,532,073$ 9,889,100$ 1,174,485$ 1,077,320$ 18,196,717$ 3.1%
2012/13 Actuals 9,477,043$ 8,757,428$ 1,295,887$ 1,151,579$ 20,681,937$ 3.1%
2013/14 Actuals 9,054,908$ 8,029,571$ 1,512,846$ 1,130,020$ 19,727,345$ 3.1%
2014/15 Actuals 10,113,287$ 8,202,678$ 1,896,721$ 1,779,407$ 21,992,093$ 3.1%
2015/16 Actuals 10,779,434$ 7,501,175$ 1,943,166$ 1,465,546$ 21,689,321$ 3.1%
2016/17 Actuals 11,518,257$ 9,171,373$ 2,322,910$ 1,720,980$ 24,733,520$ 3.1%
2017/18 Actuals 12,510,822$ 7,592,206$ 2,628,927$ 1,686,251$ 24,418,206$ 3.1%
2018/19 Estimated 13,543,960$ 7,629,897$ 2,000,000$ 1,490,000$ 24,663,857$ 13.7%
2019/20 Proposed 14,174,700$ 8,001,917$ 2,848,730$ 1,400,000$ 26,425,347$ 7.1%
Business
License Tax
Occupancy
Tax
Sales
TaxFiscal Year
Property
Tax
GENERAL FUND
FY 2018/19 & FY 2019/20 ESTIMATED FUND BALANCE ACTIVITY
FY 2018/19 and FY 2019/20 Estimated Fund Balance Activity:
* Town Council may reallocate the funds available from the proceeds of surplus property and the residual balance
of closing the Vehicle Maintenance and Stores Internal Service Funds ($2.9M) to other Reserves during the budget
hearing on May 21, 2019. Otherwise these proceeds will be placed in the Capital/Special Projects Reserve,
consistent with the Town’s adopted General Fund Reserve Policy for future Council consideration. The balances
are estimates and will be finalized upon closing FY 2018/19.
Estimated Fund Balance Estimated
July 1, 2019 Sources June 30, 2020
Balance (Uses)Balance
Unreserved Fund Balances
Undesignated Reserves -$ -$ -$ -$ -$
Available to be Appropriated 2,807,085 45,282,132 51,909,446 6,770,756 2,950,527
Reserved Fund Balances
Committed to:
Budget Stabilization Reserve 5,037,243 - - 377,894 5,415,137
Catastrophic Reserves 5,037,243 - - 377,894 5,415,137
CalPERS/OPEB Reserve 690,000 - - 1,337,500 2,027,500
Almond Grove Reserve - - - -
Assigned to:-
Open Space Reserve 562,000 - - (152,000) 410,000
Sustainability 140,553 - - 140,553
Strategy Reserve 129,090 - - (129,090) -
Capital / Special Projects 10,035,983 - - (7,521,698) 2,514,285
Authorized Carryforwards 99,927 - - - 99,927
Compensated Absences 2,122,512 - - (1,061,256) 1,061,256
Vehicle Maintenance & Stores Residual 1,005,069 - - - 1,005,069
Surplus Property Reserve 1,905,000 - - - 1,905,000
29,571,705$ 45,282,132$ 51,909,446$ -$ 22,944,391$
Revenues &
Transfers In Expenditures
and Transfers
OutUse of / Addition to GF Reserves:
Total Use of and Addition To Reserves
Budget StabilizationCatastrophic Pension/OPEBOpen SpaceSustainabilityStrategic PlanningCapital/Special ProjectsCarryforward EncumbrancesCompensated AbsencesVehicle Maint & Stores Res. *Surplus Property *Estimated Undesignated Fund BalanceTotal GF Balance5,037,243$ 5,037,243$ 2,878,913$ 562,000$ 140,553$ 129,090$ 14,421,203$ 99,927$ 2,122,512$ -$ -$ -$ 30,428,684$ To Pension/OPEB Reserve(Fund Balance Resolution 2018-029)1,000,000 (1,000,000)
Transfer to GFAR
(FY 2018/19 Budget Resolution 2018-028)(2,335,220)
Transfer to Equip. Repl. Fund (FY 2018/19 Budget Resolution 2018-028)(450,000)
To PARS Trust (FY 2018/19 Budget Resolution 2018-028)(3,188,913)
Use of Reserve - Developer Fee Collected
(Council Action 3/19/2019 Item 6)(600,000)
Surplus Property Reserve (Resolution 2018-052)1,905,000
Closing Veh. Maint. and Stores Funds Estimated Residual Balance 1,005,069
FY 2018/19 Estimated Year-End Surplus 2,807,085
5,037,243$ 5,037,243$ 690,000$ 562,000$ 140,553$ 129,090$ 10,035,983$ 99,927$ 2,122,512$ 1,005,069$ 1,905,000$ 2,807,085$ 29,571,705$
Additional Funding To Pension/OPEB Reserve 1,337,500 (1,337,500)
Additional Funding for PCI Improvements (1,337,500)
Dowtown Revitalization (1,000,000)
Additional Capital Projects (152,000) (3,220,000)
50% of Com. Abs. to Workers' Comp.(1,061,256)
Reserve 25% of GF Operating Expenditure 377,894 377,894 (755,788)
Close Budget Strategy Reserve (129,090) 129,090
FY 2019/20 Estimated Year-End Surplus 143,442
5,415,137$ 5,415,137$ 2,027,500$ 410,000$ 140,553$ -$ 2,514,285$ 99,927$ 1,061,256$ 1,005,069$ 1,905,000$ 2,950,527$ 22,944,391$ Estimated General Fund Balance June 30, 2020Proposed FY 2019/20Actual General Fund Balance June 30, 2018
Estimated General Fund Balance June 30, 2019 Estimated FY 2018/19
SCHEDULE OF INTERFUND TRANSFERS
FISCAL YEAR 2018/19 & 2019/20
Estimated Adopted Budget
2018/19 2018/19 2019/20 2019/20
Fund Description Transfers In Transfers Out Transfers In Transfers Out
General Funds
General Fund 1,543,605$ 2,785,220$ 538,536$ 6,780,756$
Special Revenue Funds
Solid Waste Management - - - -
HCD Housing Rehabilitation - - - -
HCD-Community Dev Block Grant - - - -
Urban Run-Off Program - - 10,000 -
Landscape & Lighting Districts
Blackwell District - 460 - 460
Kennedy Meadows District - 1,510 - 1,510
Gemini Court District - 610 - 610
Santa Rosa Heights District - 660 - 660
Vasona Heights District - 1,430 - 1,430
Hillbrook District - 250 - 250
Internal Service Funds
Liability Self Insurance-Fund - - - -
Worker's Comp Self Insurance - - 1,061,256 -
Management Information Systems - 300,000 - -
Office Stores Fund - 224,791 - -
Equipment Fund 450,000 - - 525,000
Vehicle Maintenance Fund - 780,278 - -
Facilities Maintenance Fund - 50,000 - 788,000
Trust & Agency Funds
Barbara J. Cassin Trust - - - -
History Project Trust Fund - - - -
Library Trust Fund - - - -
Capital Project Funds
GFAR 2,685,220 417,616 7,022,500 417,616
Grant Funded CIP Projects - - - -
Storm Drain #1 - - - -
Storm Drain #2 - - - -
Storm Drain #3 - - - -
Traffic Mitigation - 10,000 - 10,000
Construction Utility Underground - - - -
Gas Tax - Street & Signal - 106,000 - 106,000
Successor Agency of the Los Gatos RDA Funds
SA - Administration - - - -
SA - Debt Service - - - -
SA - Low / Moderate Housing - - - -
SA - Recognized Obligation Retirement - - - -
SA - General Fund - - - -
Total Transfers 4,678,825$ 4,678,825$ 8,632,292$ 8,632,292$
FUND BALANCE ACTIVITY SUMMARY
FISCAL YEAR 2019/20
7/1/19 Plus Less 6/30/20EstimatedRevenues &Transfers Expenditures &Transfers Use of EstimatedFund Balance Carryforwards In Carryforwards Out Reserves Fund BalanceGENERAL FUND
Unreserved Fund BalancesUndesignated ReservesAvailable to be Appropriated 2,807,085$ 44,743,596$ 538,536$ 45,128,690$ 6,780,756$ 6,770,756$ 2,950,527$
Reserved Fund Balances
Committed to:
Budget Stabilization Reserve 5,037,243 - - - - 377,894 5,415,137
Catastrophic Reserves 5,037,243 - - - - 377,894 5,415,137 Pension/OPEB Reserve 690,000 - - - - 1,337,500 2,027,500
Almond Grove Reserve - - - - - - -
Assigned to:Open Space Reserve 562,000 - - - - (152,000) 410,000 Sustainability 140,553 - - - - - 140,553
Strategy Reserve 129,090 - - - - (129,090) -
Capital/Special Projects 10,035,983 - - - - (7,521,698) 2,514,285 Authorized Carryforwards 99,927 - - - - - 99,927
Compensated Absences 2,122,512 - - - - (1,061,256) 1,061,256
Vehicle Maintenance & Stores Residual 1,005,069 - - - - - 1,005,069 Surplus Property Reserve 1,905,000 - - - - - 1,905,000 Total General Fund Reserves 29,571,705$ 44,743,596$ 538,536$ 45,128,690$ 6,780,756$ -$ 22,944,391$
SPECIAL REVENUE FUNDS
Housing Conservation Program 177,240$ -$ -$ -$ -$ -$ 177,240$
Community Dev Block Grant (10,587) - - - - - (10,587) Urban Run-Off Source Fund (8,839) 584,394 10,000 579,173 - - 6,382
Blackwell Assessment District 13,363 3,210 - 10,447 460 - 5,666
Kennedy Assessment District 38,004 10,605 - 7,403 1,510 - 39,696 Gemini Assessment District 28,266 4,750 - 11,934 610 - 20,472 Santa Rosa Assessment District 54,305 5,000 - 18,812 660 - 39,833
Vasona Assessment District 53,577 10,075 - 17,214 1,430 - 45,008
Hillbrook Assessment District 19,483 6,040 - 19,507 250 - 5,766 Total Special Revenue Funds Reserves 364,812$ 624,074$ 10,000$ 664,490$ 4,920$ -$ 329,476$
Fiscal Year 2019/20 Proposed Budget
General Fund Undesignated Reserves reflect ongoing revenue, carryforward, transfer, expenditures, the net effect of the change in Designated Reserves, and the use of Undesignated Reserves. • FY 2019/20 Budgeted revenue and expenditure appropriations, and transfers to and from the General Fund. • Authorized carryforwards reflect operating appropriations that were brought forward as a funding source. The actual carryforward amount will be determined at FY 2018/19 year-end, with funding offset by undesignated reserves. • General Fund Reserve Policy requires a minimum of 25% of General Fund operating expenditures equally divided between the Budget Stabilization Reserve and Catastrophic Reserve. • In FY 2015/16, Council established a General Fund Pension/Other Post Employment Benefits (OPEB) Reserve Account. At the same time, the Council revised the General Fund Reserve Policy to provide for a maximum of $300,000 in General Fund Year End Savings upon year-end close to be deposited in the Pension/OPEB Reserve Account and used as authorized by Town Council. • Undesignated Fund Balance is a year-end fund balance not yet identified by the Town Council for a specific purpose. The Town General Fund Reserve Policy requires full funding of the Catastrophic and Budget Stabilization Reserves, distribution to the Pension/OPEB Reserve, and any remianing balance to the Capital/Special Project Reserve.
FUND BALANCE ACTIVITY SUMMARY
FISCAL YEAR 2019/20
7/1/19 Plus Less 6/30/20EstimatedRevenues &Transfers Expenditures &Transfers Use of Estimated
Fund Balance Carryforwards In Carryforwards Out Reserves Fund BalanceINTERNAL SERVICE FUNDS
Liability Self-Insurance 1,224,496$ 443,727$ -$ 680,137$ -$ -$ 988,086$
Worker's Comp Self-Insurance 16,099 1,026,229 1,061,256 1,657,210 - - 446,374 Information Technology 2,379,739 859,223 - 955,575 - - 2,283,387 Office Stores Fund - - - - - - -
Equipment Replacement 2,515,958 229,093 - 1,661,240 525,000 - 558,811
Vehicle Maintenance - - - - - - - Facilities Maintenance 885,649 1,173,757 - 1,173,752 788,000 - 97,654
Total Internal Service Funds Reserves 7,021,941$ 3,732,029$ 1,061,256$ 6,127,914$ 1,313,000$ -$ 4,374,312$
TRUST & AGENCY
Library Trust 55,591$ 75,550$ -$ 100,000$ -$ -$ 31,141$
Ness Trust Bequest 20,755 - - 20,755 - - - Betty McClendon Trust 85,205 700 - 2,500 - - 83,405 Barbara J Cassin Trust 357,765 2,900 - 10,000 - - 350,665
Total Trust & Agency Funds Reserves 519,316$ 79,150$ -$ 133,255$ -$ -$ 465,211$
CAPITAL PROJECTS FUNDSGFAR 8,142,217$ 2,005,471$ 7,022,500$ 8,852,715$ 417,616$ -$ 7,899,857$
GFAR - Designated for Parking 1,460,210 - - - - - 1,460,210
Grant Funded CIP Projects (252,889) 1,047,100 - 1,047,100 - - (252,889) Storm Drain #1 879,827 49,150 - 50,000 - - 878,977
Storm Drain #2 1,803,014 53,770 - 50,000 - - 1,806,784
Storm Drain #3 (74,294) 1,620 - 50,000 - - (122,674) Traffic Mitigation 260,487 942,524 - 932,524 10,000 - 260,487 Construction Tax-Undergrounding 3,042,294 52,490 - - - - 3,094,784
Gas Tax 239,361 1,316,054 - 1,210,054 106,000 - 239,361
Total Capital Projects Funds Reserves 15,500,227$ 5,468,179$ 7,022,500$ 12,192,393$ 533,616$ -$ 15,264,897$
Successor Agency of the Los Gatos RDA Fund
SA- Trust Fund 3,803,678$ 3,823,202$ -$ 3,823,202$ -$ -$ 3,803,678$
Total SA of the Los Gatos RDA Funds Reserves 3,803,678$ 3,823,202$ -$ 3,823,202$ -$ -$ 3,803,678$
TOTAL RESERVES 56,781,679$ 58,470,230$ 8,632,292$ 68,069,944$ 8,632,292$ -$ 47,181,965$
Equipment Replacement Fund Balance is the accumulation of replacement funding-to-date for assets. Revenues are the pro-rated annual charges to departments
for asset replacement, and expenditures reflect the cost of equipment up for replacement in this fiscal year. The Fund will continue to reallocate Fund Balance as a
transfer to the General Fund for assets that have accumulated replacement costs and have been identified as no longer being part of the Replacement Schedule.
Fiscal Year 2019/20 Proposed Budget
GFAR, Grant Fund, Storm Drain Funds, and Gas Tax Fund Balances reflect the spending down of available funds in FY 2018/19 in line with the planned Capital
Improvement Program. The GFAR and Grant Funds also include transfers-in to fund these planned projects. Traffic Mitigation Fund reflects a transfer out of
$10,000 for estimated annual administration fees. Grant Funded Projects Fund Balance reflects appropriations for incoming revenues and prior year carryforwards,
which will result in either positive or negative fund balance depending on timing of receipts and budget. All grant projects net to zero at completion.
FUND BALANCE RESERVES
5 YEAR COMPARATIVE BALANCES
6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020ActualActualActualEstimatedBudgetedFund Balance Reserves YE Balance YE Balance YE Balance YE Balance YE Balance
GENERAL FUNDRestricted Fund BalancesUnreserved Fund Balances
Undesignated ReservesAvailable to be Appropriated - - - 2,807,085 2,950,527 Committed to:
Budget Stabilization Reserve 6,621,808 4,969,847 5,037,243 5,037,243 5,415,137 Catastrophic Reserves 4,637,406 4,969,847 5,037,243 5,037,243 5,415,137 Pension/OPEB Reserve 300,000 3,388,913 2,878,913 690,000 2,027,500
Almond Grove Reserve 8,459,973 1,801,318 - - - Assigned to:Open Space Reserve 562,000 562,000 562,000 562,000 410,000
Sustainability 140,553 140,553 140,553 140,553 140,553 Strategic Planning Reserve 2,600,000 2,600,000 129,090 129,090 - Capital/Special Projects 4,222,405 8,332,953 14,421,203 10,035,983 2,514,285
Authorized Carryforwards 99,284 34,852 99,927 99,927 99,927
Compensated Absences*- 350,329 193,647 2,122,512 1,061,256 Vehicle Maintenance & Stores Residual - - - 1,005,069 1,005,069
Surplus Property Reserve - - - 1,905,000 1,905,000
Total General Fund Reserves*27,643,429$ 27,150,612$ 28,499,819$ **29,571,705$ 22,944,391$
SPECIAL REVENUE FUNDS
Housing Conservation Program 74,586$ 177,240$ 177,240$ 177,240$ 177,240$ Community Dev Block Grant (4,576) (10,587) (10,587) (10,587) (10,587) Urban Run-Off Source Fund 109,030 14,894 71,338 (8,839) 6,382
Blackwell Assessment District 10,231 11,928 12,700 13,363 5,666 Kennedy Assessment District 40,097 42,097 35,234 38,004 39,696 Gemini Assessment District 20,392 23,787 26,088 28,266 20,472
Santa Rosa Assessment District 60,128 62,247 58,477 54,305 39,833
Vasona Assessment District 42,596 45,148 49,175 53,577 45,008 Hillbrook Assessment District 11,887 14,436 17,010 19,483 5,766
Total Special Revenue Funds Reserves 364,371$ 381,190$ 436,675$ 364,812$ 329,476$
INTERNAL SERVICE FUNDSLiability Self-Insurance 1,403,449$ 885,441$ 994,769$ 1,224,496$ 988,086
Worker's Comp Self-Insurance 1,213,323 902,307 620,726 16,099 446,374 Information Technology 2,888,452 2,251,331 2,161,808 2,379,739 2,283,387 Office Stores Fund 183,127 200,437 227,790 - -
Equipment Replacement 2,148,005 1,894,057 2,328,270 2,515,958 558,811 Vehicle Maintenance 409,872 182,369 262,791 - - Facilities Maintenance 414,367 (37,872) 245,437 885,649 97,654
Total Internal Service Funds Reserves 8,660,595$ 6,278,070$ 6,841,591$ 7,021,941$ 4,374,312$
* Year End Fund Balance represents General Fund 111 (Long Term Compensated Absences were accounted in Fund 961 prior to FY 2018/19).
FUND BALANCE RESERVES
5 YEAR COMPARATIVE BALANCES
6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020
Actual Actual Actual Estimated BudgetedFund Balance Reserves YE Balance YE Balance YE Balance YE Balance YE Balance
TRUST FUNDS
Library Trust 46,145$ 50,997$ 54,771$ 55,591$ 31,141$
Ness Trust Bequest 40,743 41,087 41,603 20,755 -
Betty McClendon Trust 88,662 89,412 84,505 85,205 83,405
Barbara J Cassin Trust 347,522 350,461 354,865 357,765 350,665
Total Trust Reserves 523,072$ 531,957$ 535,744$ 519,316$ 465,211$
CAPITAL PROJECTS FUNDS
GFAR 13,328,595$ 16,793,556$ 10,714,880$ 8,142,217$ 7,899,857
GFAR - Designated for Parking 1,460,210 1,460,210 1,460,210 1,460,210 1,460,210
Grant Funded CIP Projects (379,946) (380,253) (134,111) (252,889) (252,889)
Storm Drain #1 721,198 795,381 809,377 879,827 878,977
Storm Drain #2 949,644 1,018,786 1,752,774 1,803,014 1,806,784
Storm Drain #3 (2,788) (8,725) (76,154) (74,294) (122,674)
Traffic Mitigation 207,206 228,541 260,487 260,487 260,487
Construction Tax-Undergrounding 2,881,501 2,929,116 2,997,984 3,042,294 3,094,784
Gas Tax 1,651,113 693,508 703,148 239,361 239,361
Total Capital Projects Funds Reserves 20,816,733$ 23,530,120$ 18,488,595$ 15,500,227$ 15,264,897$
AGENCY FUND
SA - Trust Fund ( Budgetary Fund Balance)3,593,571$ 3,690,510$ 3,803,778$ 3,803,678$ 3,803,678$
Total Agency Fund Reserves 3,593,571$ 3,690,510$ 3,803,778$ 3,803,678$ 3,803,678$
TOTAL RESERVES 61,601,771$ 61,562,459$ 58,606,202$ 56,781,679$ 47,181,965$
DEPARTMENT REVENUES
BY PROGRAM
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20ActualsActualsActualsAdoptedEstimatedProposed
Town Offices
1101 Town Council -$ -$ -$ -$ -$ -$
1301 Town Attorney 119 2,634 730 - 150 -
1302 Liability Self-Insurance Fund 492,341 497,401 506,519 376,187 642,515 443,727
Total Town Offices 492,460$ 500,035$ 507,249$ 376,187$ 642,665$ 443,727$
Administrative Services Department
1201 Non-Departmental 27,772,802$ 32,681,146$ 31,218,830$ 30,596,021$ 35,909,942$ 33,488,529$
2101 Town Manager Administration 13,547 7,639 14,590 8,055 20,004 29,415 2102 Community Grants - - - - - -
2103 Housing Program 67 102,654 - - - -
2104 HCD Housing Rehab 6,011 (6,011) - - - -
2201 Human Resources - 15,235 - - - -
2202 Workers' Compensation Fund 963,155 1,026,355 1,135,140 878,386 1,362,335 1,026,229 2301 Finance & Administrative Services 2,086,597 1,893,142 1,931,943 1,917,806 2,422,588 2,139,774 2302 Office Stores Fund 117,734 130,520 127,786 118,000 118,000 -
2303 Parking Assessment District 92,346 - - - - -
2401 Clerk Administation - - - - - -
2502 Information Technology Management - - - 169,300 169,300 -
2501 Information Technology Systems 1,114,383 1,110,362 1,172,455 334,478 1,120,501 859,223 2803 Smoking Restriction Implementation - 19,998 - - - - 2999 Pass Thru Accounts 7,194 3,002 - 10,196 3,002 7,194
Total Administrative Services 32,173,836$ 36,984,042$ 35,600,744$ 34,032,242$ 41,125,672$ 37,550,364$
Community Development
3101 Administration -$ -$ -$ -$ 7,500$ -$
3201 Developmental Review 821,153 693,250 707,514 610,000 621,530 607,500 3202 Advanced Planning 211,700 149,224 142,006 1,361,000 391,000 1,130,200 3301 Inspection Services 2,244,922 2,172,585 2,105,643 2,447,000 1,994,115 2,510,000
3401 Code Compliance 10,300 5,225 4,800 3,100 57,215 4,300
3501 BMP Housing Program 360,877 195,941 190,833 134,410 190,978 183,043
3999 Pass Thru Accounts 710,196 587,435 684,249 510,500 594,500 532,500
Total Community Development 4,359,148$ 3,803,660$ 3,835,045$ 5,066,010$ 3,856,838$ 4,967,543$
Police Department4101Administration 33,528$ 6,778$ 14,210$ 21,500$ 29,472$ 23,735$ 4201 Records & Communication 9,993 8,880 9,530 11,172 15,172 10,472
4202 Personnel & Community Services 336,798 377,720 430,842 295,640 415,200 435,600
4301 Patrol 828,320 905,751 919,251 919,560 905,764 961,883
4302 Traffic 500,142 498,202 535,896 443,402 451,283 456,703
4303 Investigations 184,932 168,080 130,497 124,130 131,898 140,713 4304 Parking Program 824,936 872,394 676,242 626,066 470,566 504,400 4800 Grants Program - Police 77,239 15,196 50,579 39,119 26,967 95,791
4999 Pass Thru Accounts 560,300 27,573 2,263 38,115 2,982 32,115
Total Police Department 3,356,188$ 2,880,574$ 2,769,310$ 2,518,704$ 2,449,304$ 2,661,412$
DEPARTMENT REVENUES
BY PROGRAM
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20ActualsActualsActualsAdoptedEstimatedProposed
Parks & Public Works
5101 Administration 594$ 7,231$ (3,272)$ -$ -$ -$
5201 Engineering Program Services - 128,775 209,631 - - -
5202 Engineering Development Srvcs 776,907 696,327 1,817,315 698,260 768,009 680,260 5203 Non-Point Source Fund 368,813 372,626 577,591 584,394 584,394 584,394 5301 Park Services 298,408 250,936 318,940 280,270 226,950 225,270
5302 Environmental Services 165,753 158,961 148,110 160,156 160,029 160,156
5401 Street & Signals 198,969 219,798 198,030 195,543 221,603 195,543
5402 Equipment Replacement 501,093 458,689 672,616 620,000 638,399 229,093
5403 Vehicle Maintenance 571,670 577,675 586,654 376,655 755,678 - 5404 Facilities Maintenance 1,281,462 1,423,566 1,459,036 1,209,089 1,782,866 1,173,757 5405 Property Damage 67,785 26,856 206,630 - 9,008 -
5501 Lighting & Landscape Districts 29,524 39,940 36,990 39,680 40,040 39,680
5999 Pass Thru Accounts 70,686 79,790 319,073 140,000 1,104,590 140,000
8011 GFAR 818,463 1,320,008 857,661 1,545,342 1,307,005 2,005,471
8021 Grant Funded CIP Projects 156,987 3,093 243,448 544,046 207,903 1,047,100
8031 Storm Drain #1 51,538 74,183 13,997 49,010 70,450 49,150
8032 Storm Drain #2 72,598 69,142 752,689 50,240 50,240 53,770 8033 Storm Drain #3 46,944 6,813 40,564 1,860 1,860 1,620 8041 Traffic Mitigation 572,672 163,126 151,452 354,874 242,106 942,524
8042 Utility Undergrounding 79,297 47,615 68,868 44,310 44,310 52,490 8051 Gas Tax - Street & Signals 682,594 611,471 865,607 1,324,204 1,145,428 1,316,054
Total Parks & Public Works 6,812,757$ 6,736,621$ 9,541,630$ 8,217,933$ 9,360,868$ 8,896,332$
Library
7101 Administration 6,950$ 7,218$ 206$ -$ -$ -$
7201 Adult Services 4,520 9,836 9,836 35,000 35,000 35,000
7202 Children's Services - 14,066 14,066 - - 2,500 7203 Acquisitons & Cataloging 5,596 3,559 1,762 - - -
7204 Circulation Services 41,354 47,067 23,832 23,500 8,000 11,000
7801 Operating Grant - - 22,200 - 23,103 -
7301 Library Trust 71,720 80,350 75,040 75,050 83,820 75,550
7302 Clelles Ness Bequest Trust 845 345 516 - 200 -
7304 Betty McClendon Trust 705 750 1,079 700 700 700 7305 Barbara J Cassin Trust 2,764 2,939 4,404 2,900 2,900 2,900
Total Library 134,454$ 166,130$ 152,941$ 137,150$ 153,723$ 127,650$
Successor Agency to the Los Gatos RDA
9403 SA- Admin Services 42,854$ 22,073$ 25,623$ 10,000$ 10,000$ 10,000$
9404 SA- Debt to 2002 COP 1,363,015 1,360,886 1,365,839 1,351,146 1,351,096 1,348,198
9405 SA-Debt to 2010 COP 2,508,446 2,511,290 2,504,390 2,467,150 2,470,129 2,465,004 9406 SA- Debt to 1992 COP - - - - - -
Total SA to the Los Gatos RDA 3,914,315$ 3,894,249$ 3,895,852$ 3,828,296$ 3,831,225$ 3,823,202$
Transfers In 2,991,790 7,907,692 3,886,431 3,630,056 4,678,825 8,632,292
Carryforward of CIP Grant Revenue
Total Revenues by Department:54,234,948$ 62,873,003$ 60,189,202$ 57,806,578$ 66,099,120$ 67,102,522$
DEPARTMENTAL EXPENDITURES
BY PROGRAM
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20ActualsActualsActualsAdoptedEstimatedAdopted
Town Offices1101Town Council 171,530$ 193,584$ 192,183$ 223,036$ 215,399$ 240,605$ 1301 Town Attorney 296,258 426,548 354,205 556,183 - 560,001 621,390
1302 Liability Self-Insurance Fund 656,053 1,015,409 397,190 641,361 412,788 680,137
Total Town Offices 1,123,841$ 1,635,541$ 943,578$ 1,420,580$ 1,188,188$ 1,542,132$
Administrative Services Department
1201 Non-Departmental 5,761,887$ 6,869,047$ 7,024,195$ 8,924,373$ -$ 8,780,672$ 5,773,279$
2101 Town Manager Administration 950,977 825,373 1,070,761 1,119,982 - 1,062,998 1,346,099 2102 Community Grants 103,519 119,800 119,800 142,000 - 142,000 137,500 2201 Human Resources 559,612 552,914 630,554 699,694 - 722,978 761,991 2301 Finance & Administrative Services 992,764 1,002,075 1,049,871 1,291,818 - 1,147,573 1,545,213
2401 Clerk Administration 276,418 315,912 322,976 342,507 - 331,881 438,948
2502 Information Technology Manageme - - 33 684,763 - 551,073 578,194
2803 Tobacco Prevention Initiatitves - 9,009 - - - - -
2802 Obesity Grant - - - - - - -
2999 Pass Through - - - 10,196 - 3,002 7,194
2202 Workers' Compensation Fund 1,264,689 1,337,371 1,416,722 1,218,202 - 1,966,962 1,657,210
2302 Office Stores Fund 122,562 113,210 100,432 134,500 - 121,000 -
2501 Information Technology Systems 1,059,091 1,747,482 1,267,349 911,775 - 602,570 955,575
2303 Parking Assessment District - - - - - - -
Total Administrative Services 11,091,519$ 12,892,193$ 13,002,693$ 15,479,810$ 15,432,709$ 13,201,203$
Community Development
3101 Administration 144,484$ 221,508$ 222,614$ 268,908$ 218,528$ 303,002$ 3201 Developmental Review 1,107,301 1,135,513 1,258,291 1,412,409 1,337,827 1,528,945 3202 Advanced Planning 225,602 314,024 336,023 1,662,995 740,821 1,463,555 3301 Inspection Services 1,167,902 1,132,888 1,290,433 1,355,865 1,311,495 1,473,613 3401 Code Compliance 187,513 206,572 209,720 238,071 254,721 275,442
3501 BMP Housing Program 489,335 195,991 190,833 134,410 190,978 183,043
3999 Pass Thru Accounts 710,196 587,435 684,249 510,500 594,500 532,500
Total Community Development 4,032,333$ 3,793,931$ 4,192,163$ 5,583,158$ 4,648,870$ 5,760,100$
Police Department
4101 Administration 889,742$ 861,561$ 1,026,502$ 1,045,209$ 1,223,322$ 1,299,427$
4201 Records & Communication 1,914,577 1,949,183 2,072,274 2,401,228 2,250,288 2,363,660
4202 Personnel & Community Services 701,737 596,274 773,826 780,682 562,927 1,037,275
4301 Patrol 6,115,836 5,827,002 6,575,258 6,616,271 7,315,973 7,512,107
4302 Traffic 719,561 932,169 992,689 921,515 1,008,544 1,084,957
4303 Investigations 2,208,996 2,342,031 2,282,295 2,445,825 2,361,976 2,844,068
4304 Parking Program 665,850 700,325 683,817 688,551 595,332 671,384
4800 Grants Program - Police 71,920 14,567 11,451 39,119 26,967 95,791
4999 Pass Thru Accounts 556,467 28,178 5,442 38,115 2,982 32,115
Total Police Department 13,844,686$ 13,251,290$ 14,423,554$ 14,976,515$ 15,348,311$ 16,940,784$
DEPARTMENTAL EXPENDITURES
BY PROGRAM
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
Parks & Public Works
5101 Administration 348,234$ 340,123$ 562,340$ 568,922$ 576,606$ 594,434$ 5201 Engineering Program Services 1,002,319 1,157,205 1,168,666 1,078,779 1,199,190 1,244,432
5202 Engineering Development Srvcs 670,247 699,677 721,593 751,983 729,736 795,332
5203 Non-Point Source Fund 452,727 466,761 521,147 559,481 664,571 579,173
5301 Park Services 1,677,669 1,738,961 1,835,775 1,641,559 1,759,734 2,016,614 5302 Environmental Services 378,396 299,259 342,130 366,432 350,676 398,228
5401 Street & Signals 2,015,412 2,173,657 2,087,096 2,452,910 2,217,130 2,184,989
5402 Equipment Replacement 539,430 416,957 636,400 1,572,945 900,711 1,661,240
5403 Vehicle Maintenance 484,662 805,179 506,234 376,655 238,188 - 5404 Facilities Maintenance 1,338,979 1,875,804 1,475,728 1,151,086 1,092,654 1,173,751 5405 Property Damage 63,203 109,072 76,898 25,000 16,636 25,000
5406 Vehicle Maintenance Management - - - 217,404 217,600 235,199
5407 Facilities Maintenance Management - - - 378,292 325,310 408,155 5501 Lighting & Landscape Districts 19,478 20,707 33,029 107,910 26,806 85,317
5999 Pass Thru Accounts 70,715 79,790 305,028 140,000 1,704,590 140,000
8011 GFAR 1,484,857 5,249,109 9,040,867 3,736,686 6,147,273 8,852,716
8021 Grant Funded CIP Projects 141,803 3,400 15,394 950,446 326,681 1,047,100
8031 Storm Drain #1 - - - 50,000 - 50,000
8032 Storm Drain #2 95,820 - 18,700 50,000 - 50,000 8033 Storm Drain #3 - 12,750 107,992 50,000 - 50,000 8041 Traffic Mitigation 575,548 138,694 109,507 324,874 232,106 932,524
8042 Utility Undergrounding - - - 2,218,000 - -
8051 Gas Tax - Street & Signals 1,309 1,463,077 749,965 1,218,134 1,503,215 1,210,054
Total Parks & Public Works 11,360,808$ 17,050,182$ 20,314,489$ 19,987,498$ 20,229,413$ 23,734,258$
Library7101 Administration 396,063$ 426,637$ 439,522$ 447,127$ 453,851$ 466,219$ 7201 Adult Services 597,085 637,465 576,961 575,859 504,788 689,115
7202 Children's Services 468,379 513,667 533,279 590,772 496,843 606,412
7203 Acquisitons & Cataloging 117,444 121,183 123,873 - - - 7204 Circulation Services 753,296 809,726 836,336 942,510 981,215 1,172,264 7801 Operating Grant - - 19,045 - 25,257 1,000
7301 Library Trust 28,515 75,498 71,265 73,500 83,000 100,000
7302 Clelles Ness Bequest Trust 131,694 - - - 21,048 20,755
7304 Betty McClendon Trust - - 5,986 - - 2,500 7305 Barbara J Cassin Trust - - - - - 10,000
Total Library 2,492,476$ 2,584,176$ 2,606,267$ 2,629,768$ 2,566,002$ 3,068,265$
Successor Agency to the Los Gatos RDA
9402 SA- Housing Trust Others -$ -$ -$ -$ -$ -$
9403 SA- Admin Services 16,500 1,571 1,443 1,513 7,910 8,053
9404 SA- Debt to 2002 COP 1,359,456 1,094,785 1,347,477 1,352,856 1,352,855 1,349,688
9405 SA-Debt to 2010 COP 2,488,860 2,700,954 2,427,364 2,470,560 2,470,560 2,465,461
9406 SA- Debt to 1992 COP - - - - - -
Total SA to the Los Gatos RDA 3,864,816$ 3,797,310$ 3,776,284$ 3,824,929$ 3,831,325$ 3,823,202$
Total Operating Expenditures 47,810,479$ 55,004,623$ 59,259,028$ 63,902,258$ 63,244,818$ 68,069,944$
Transfers Out 3,070,584 7,907,692 3,886,431 3,630,056 4,678,825 8,632,292
Total Expenditures by Department:50,881,063$ 62,912,315$ 63,145,459$ 67,532,314$ 67,923,643$ 76,702,236$
IN-KIND DONATIONS
FY 2019 SUMMARY
The information below provides an estimated value of in-kind support the Town provides annually to local non-profit
organizations, in addition to contribution of funds as described elsewhere in this budget, such as community grants.
The in-kind support consists of Town facilities leased to these organizations at rates substantially below present
market rates.
Los Gatos Museum Association - The Town and Los Gatos Museum Association (LGMA), renamed NUMU, have entered into an agreement in which NUMU leases 11,604 square feet in the Town Hall. NUMU has occupied the
new space since the beginning FY 2015/16.
Los Gatos-Saratoga Recreation - Beginning January 2010, Los Gatos Saratoga (LGS) Recreation entered into a 20-
year lease with the Town for the former Neighborhood Center, renamed the Adult Recreation Center. In exchange
for providing and expanding senior services, the facility is leased at a below market rate. LGS Recreation also leases
the Town-owned facility located at 123 E. Main Street, on a month to month basis.
In addition to providing subsidized leases, the Town provides in-kind staffing support for the Holiday Tree Lighting
and the Children’s Holiday Parade. Costs to provide maintenance and public safety services for the Holiday Tree
Lighting are estimated to be $5,300; the Children’s Holiday Parade costs are estimated to be $39,900. These
estimates only include expenses that occur at the event and do not include time dedicated to event planning and
logistics. The estimated total of all in-kind expenses is $840,154.
NUMU (LG Museums) Recreation Department Adult Recreation Center
Location 110 E. Main St 123 E. Main St.208 E. Main St.
10-Year Lease 20-Year Lease
Market Price Per Square Foot/Month*$2.5 *$3.1 **$3.1
Square Footage 11,604 6,479 12,000
Value of Rent/Year $348,120 $241,209 $447,264
Rent Paid/Year $6,527 $25,211 $209,901
Total value of Donation/Lease Term 341,593$ 215,998$ 237,363$
* "Market rate" is defined as a lease term and not subject to change.
** Market rate is based on the State of California Department of Industrial Relations, Division of Labor Statistics and Research's Comsumer
Price Index, All Urban Consumers, All Items, SanFrancisco-Oakland - San Jose, California as identified in the lease term.
FEE-RELATED PROJECTS LISTS
Under California law, cities and other local agencies may enact Development Impact Fees on proposed development
which must be paid as a condition of development approval. Development Impact Fees (“DIFs”) were enacted under
Assembly Bill 1600 by the California Legislature in 1987 and codified under California Government Code §66000 et.
seq., also referred to as the Mitigation Fee Act (the Act or AB 1600).
Development Impact Fees are not ongoing fees or taxes; they are one-time fees, paid at the time of construction.
Impact fees are not special assessments, nor are they permitted to cover on-going operations and maintenance
costs. By definition, “a fee is voluntary and must be reasonably related to the cost of the service provided by the
local agency.” The fees are collected by local governmental agencies to pay for infrastructure or capital facilities
needed to serve new development. Because impact fees are collected during the development approval process,
the fees are typically paid by developers, builders, or other property owners who are seeking to develop property
as a way of paying their “fair share” of needed facilities.
The Town collects three Development Impact Fees that meet the reporting requirements of AB 1600: the Traffic
Impact Mitigation Fee, Below-Market Priced Housing Program In-Lieu Fee, and the Construction Activity Impact Fee.
The following tables provide potential project lists.
Source Description
Estimated
Project Cost
(2019 $)
BMP Fee
Eligible Cost
BMP Extremely Low Income Housing Projects $ 1,100,000 $ 1,100,000
BMP Reacquisition of Distressed/Foreclosed Properties 700,000 700,000
BMP Hello Housing Program Services 100,000 10,000
$ 1,900,000 $ 1,810,000
Source Description
Estimated
Project Cost
(2019$)
Construction
Impact Fee
Eligible Cost
CIP Street Repair and Resurfacing Projects (5 year-plan) $ 17,693,243 $ 17,693,243
$ 17,693,243 $ 17,693,243
CIP - Town of Los Gatos, Capital Improvement Program
Below Market Price (BMP) Housing Program Potential Project List
Note:
BMP - Below Market Housing Program
Construction Impact Activity Project List
Note:
Total
Total
FEE-RELATED PROJECTS LISTS
Source Description
Estimated
Project Cost
(2014 $)
Mitigation
Impact Fee
Eligible Cost
GP/VTP 2035 Blossom Hill Rd and Union Ave Intersection
Improvements
$ 1,200,000 $ 1,080,000
GP/VTP 2035 Los Gatos - Almaden Rd Improvements 3,000,000 1,500,000
GP/VTP 2035 Los Gatos Blvd Widening - Samaritan Dr to Camino Del Sol -
Road widening, new sidewalks and bike lanes
4,000,000 2,000,000
GP/VTP 2035 Union Ave Widening and Sidewalks - complete ped and
bike routes
3,000,000 1,500,000
GP/VTP 2035 Wood Rd Gateway on Santa Cruz Ave - roundabout 1,200,000 600,000
GP/VTP 2035 Central Traffic Signal Control System 750,000 72,600
GP/VTP 2035 Hwy 9 Los Gatos Creek Trail connector - new path and
bridge for ped/bike
1,000,000 500,000
GP/VTP 2035 Hwy 9/N. Santa Cruz Ave Intersection Improvements 1,400,000 1,260,000
CIP Roberts Road Improvements from bridge to University 600,000 300,000
CIP Pollard Road Widening from Knowles to York Avenue 2,500,000 1,250,000
CIP Sidewalks infill - Van Meter, Fischer and Blossom Hill
Schools
1,000,000 500,000
CIP Winchester Blvd/Lark Avenue Intersection Improvements 850,000 765,000
CIP Westbound Lark to Hwy 17 northbound ramps - add two
right-turn lanes
3,750,000 3,375,000
CIP Unfunded Deferred Street Maintenance (Annual PMS
Survey)
10,500,000 1,016,400
GP Lark/Los Gatos Intersection Improvements - Add Third
Left Turn Lanes for Eastbound and Northbound
Approaches
1,200,000 1,080,000
GP Complete Street Improvements - Lark from Garden Hill to
Los Gatos Blvd
2,100,000 1,050,000
GP Complete Street Improvements - SR 9 from University to
Los Gatos Blvd
650,000 325,000
GP Complete Street Improvements - Blossom Hill Road from
Old Blossom Hill Road to Regent Drive
3,000,000 1,500,000
GP Complete Street Improvements - Knowles from Pollard to
Winchester
2,000,000 1,000,000
GP Complete Street Improvements - Winchester from
Blossom Hill to Lark
1,500,000 750,000
GP Blossom Hill Road widening over Highway 17 2,000,000 1,000,000
GP Local Bikeway Improvements 750,000 375,000
$ 47,950,000 $ 22,799,000
Notes:
Town of Los Gatos Traffic Mitigation Improvements Potential Project List
VTP = Valley Transportation Plan, 2035 by Santa Clara Valley Transportation Authority.
Town CIP = Town of Los Gatos, Capital Improvement Program and pending construction project list.
Source: Town of Los Gatos.
Total
SUMMARY OF POSITIONS
DEPARTMENTAL STAFF BY FUND
2015/16 2016/17 2017/18 2018/19 2019/20
Funded Funded Funded Funded Proposed
General Fund
Town Council 0.50 0.50 0.50 0.50 0.50
Town Attorney*0.85 1.04 0.91 1.88 1.88
Administrative Services*16.33 16.28 16.19 20.53 20.17
Community Development 19.28 19.99 20.08 20.08 20.08
Police Department 58.00 58.00 59.00 59.00 60.00
Parks & Public Works*28.40 28.40 29.40 33.50 33.50
Library 11.00 12.25 12.25 12.50 12.50
Total General Fund Staff 134.35 136.45 138.33 147.98 148.61
Special Revenue Funds
Parks & Public Works 1.00 1.00 1.00 1.00 1.00
Total Special Revenue Fund Staff 1.00 1.00 1.00 1.00 1.00
Internal Service Funds
Town Attorney*0.65 0.71 0.71 - -
Administrative Services*3.90 3.70 3.95 - -
Parks & Public Works*4.10 4.10 4.10 - -
Total Internal Services Funds Staff 8.65 8.51 8.76 - -
Successor Agency to the Los Gatos RDA
Administrative Services - - 0.01 0.01 0.01
Community Development 0.10 0.01 - - -
Total Redevelopment Agency Staff 0.10 0.01 0.01 0.01 0.01
Total Town FTEs 144.10 145.98 148.10 148.99 149.63
Full Time Equivalent (FTE)
*Personnel previously budgeted in Internal Service Funds are budgeted in General Fund Programs
beginning in FY 2018/19.
Administrative Services staffing numbers include the following programs: Town Manager's Office;
Human Resources; Finance; Clerk Administration; and Information Technology Staffing
SUMMARY OF POSITIONS
BUDGETED FTES BY DEPARTMENT
Blue Bar – Town Staff
Purple Bar – Hourly Employees
FY 2019/20
Budgeted FTEs by Department
(Includes Converted Hourly Employees)
Administrative Services staffing numbers include the following six programs: Town Manager’s Office;
Human Resources; Finance; Clerk Administration; and Information Technology Staffing
Hourly employee positions result from seasonal, temporary, and part-time labor needs.
Authorized/Hourly Emp
Funded Staff Total
Town Staff converted Budgeted
Departments Positions to FTEs Positions
Town Council 0.50 0.08 0.58
Town Attorney 1.88 - 1.88
Administrative Services 20.18 1.13 21.30
Community Development 20.08 0.81 20.89
Police Department 60.00 1.46 61.46
Parks & Public Works 34.50 2.72 37.22
Library 12.50 4.47 16.97
Total Positions 149.63 10.68 160.31
-
10.00
20.00
30.00
40.00
50.00
60.00
70.00
Town Council Town Attorney
Administrative Services
Community
Development
Police Department
Parks & Public Works
Library
SUMMARY OF POSITIONS
FUNDED FTES BY DEPARTMENT
Five Year Staffing Trend
FTEs represent Town staff positions funded in annual budgets. Numbers do not include temporary hours or the
filled or unfilled status of the positions.
-
20.00
40.00
60.00
80.00
100.00
120.00
140.00
160.00
FY
2015/16
FY
2016/17
FY
2017/18
FY
2018/19
FY
2019/20
Town Council
Town Attorney
Administrative Services
Community Development
Police Department
Parks & Public Works
Library
2015/16 2016/17 2017/18 2018/19 2019/20
Departments Funded Funded Funded Funded Proposed
Town Council 0.50 0.63 0.50 0.50 0.50
Town Attorney 1.50 1.63 1.63 1.88 1.88
Administrative Services 19.60 19.35 20.59 20.53 20.18
Community Development 19.00 19.63 19.63 20.08 20.08
Police Department 59.00 59.00 59.00 59.00 60.00
Parks & Public Works 33.50 33.50 34.50 34.50 34.50
Library 11.00 12.25 12.25 12.50 12.50
Total Budgeted FTEs 144.10 145.98 148.10 148.99 149.63
SUMMARY OF PERSONNEL CHANGES
FY 2019/20
he Town’s total budgeted personnel costs for FY 2019/20 increased to $31.1 million ($27.3 million in FY
2018/19) and accounts for 40.6% of the total Town’s expenditures. Rising healthcare and pension rates have
increased labor costs; however, reduction strategies including vacancy eliminations, structural reorganization,
and realignments have helped to mitigate growing personnel expenditures. The following discussion
describes some of the staffing expenditures, savings, and budget impacts.
Employee Compensation
Personnel costs represent salaries of full-time and part-time personnel (including vacation, holiday, and sick leave
compensation) and benefits, including health coverage, life and disability insurance, and retirement contributions.
For represented positions, annual salary increases and benefit adjustments are negotiated under each bargaining
unit’s Memorandum of Understanding (MOU’s). Salary increases and benefit adjustments for unrepresented
positions are determined under the Council’s authority and are not subject to bargaining.
Memoranda of Understanding (MOUs)
The FY 2019/20 budget reflects negotiated salary changes and market adjustments necessary to attract and retain
high performing employees. The salary schedules beginning on page C-51 reflect the cumulative changes effective
in FY 2018/19 and FY 2019/20.
• All non-sworn and management employees received an across the board salary increase of 2.5% plus a
1.5% base salary one-time payment (non-PERSable) during FY 2018/19. A 3% across the board salary
increase is effective in FY 2019/20.
• The TEA and AFSCME labor agreements have a re-opener provision to negotiate the specific topic of
salaries effective in FY 2020/21 of the agreements that expire on June 30, 2021.
• The sworn employees represented by the Police Officers’ Association (POA) received an across the board
salary increase of 2.5% during FY 2018/19 and will receive a negotiated 4% across the board increase in FY
2019/20. The MOU has a re-opener provision to negotiate salaries effective in FY 2020/21 and expires on
September 30, 2021.
Benefits
The Town contracts for medical coverage through CalPERS and rates are adjusted each January for the calendar year.
Kaiser serves as the benchmark medical plan to determine the Town contribution toward all medical plan premiums.
In the recent past, Kaiser rates have fluctuated and increased by as much as 11% in one year, simultaneously
increasing the Town contribution. In 2019, Kaiser rates decreased 1.5% from the prior year, resulting in a slight
reduction of benefit costs to the Town. As evidenced by this fluctuation, this is an area of continuing concern and
volatility. Employees contribute to the cost of medical premiums when enrolled in the majority of CalPERS plans.
Dental, vision and life insurance rates are expected to remain relatively stable. Conversely, short and long-term
disability insurance costs are increasing due to changes in the market and a growth in the Town’s claim experience.
Efforts are underway to identify measures to control and/or reduce costs. During negotiations in FY 2018/19, the
Town’s discretionary retiree medical benefit contribution was eliminated for all future hires. It is important to note
that changes in benefit coverage are generally subject to negotiations with affected employee groups.
Pension Plan
In FY 2012/13, a three-tier pension plan was implemented for non-sworn, changing the pension formula from 2.5%
at 55 to 2% at 60 for new hires after September 15, 2012 or 2% at 62 for “new” employees hired after January 1,
2013 who have not previously worked in a public pension system. Similarly, in FY 2012/13 the State implemented a
new tier for safety employees, changing the pension formula for “new” employees from 3% at 50 to 2.7% at 57,
effective January 1, 2013. While this does not provide immediate cost savings, it is anticipated to reduce future
salary and benefit expenditures in the next 10 to 15 years. Pension reform continues to be an important topic in
T
SUMMARY OF PERSONNEL CHANGES
FY 2019/20
regard to cost-containment and staff is monitoring a number of state-wide initiatives that may impact future pension
costs.
More recently, however, CalPERS has significantly increased employer contribution rates to cover rising retiree costs
and CalPERS investment losses sustained in the down economy. In FY 2014/15, the Town’s miscellaneous employee
rate was projected to increase to 23.45% and the safety rate was projected to increase to 43.87%. By Council
authority in June 2014, the Town paid off its CalPERS side fund liability of $4.5M which substantially decreased PERS
sworn rates in future years. As a result of this payoff, the FY 2014/15 Town’s miscellaneous employee rate was
22.38% and the safety rate was 29.56%, a sworn rate reduction of 14.31% from previously forecasted. In FY 2019/20
the Town’s miscellaneous employee rate is projected to increase to 33.18%; the safety rate is projected to increase
to 52.22%; and the PEPRA safety rate is projected to be 15.02%.
In December 2016 the CalPERS Board announced a plan to lower its discount rate from its current rate of 7.5%.
The phase-in of the discount rate change approved by the Board effective beginning FY 2018/19 is as follows:
Valuation Date Fiscal Year for Required
Contribution Discount Rate
June 30, 2016 FY 2018/19 7.375%
June 30, 2017 FY 2019/20 7.25%
June 30, 2018 FY 2020/21 7.00%
The immediate effect of this change is the actuarial valuation report being prepared for June 30, 2016 by CalPERS
which sets the employer contribution rate for FY 2018/19 at a lower discount rate of 7.375%. This action will in turn
lead to increased actuarial accrued liabilities because with lower expected returns there are lower projected assets
to meet the expected pension obligations. Town staff had already anticipated increases in employer contributions
in its Five-Year Financial Plan, and the rates in years three through five of the plan increased due to the lowering of
the discount rate. The CalPERS Board had previously adopted recommendations to modify both the smoothing and
amortization policies and implement these changes going forward with an impact to employer rates which began in
FY 2015/16. As a result of this change, the smoothing period changed from a 15-year rolling period to a five-year
direct smoothing rate. The amortization period changed from a 30-year rolling period to a 30-year fixed rate. The
cumulative effect of these changes requires the Town to pay significantly more into the system. Current estimates
indicate that these changes would result in the Town increasing from the FY 2018/19 rate of 46.09% to 67.39% in FY
2024/25 of pay rate for safety employees and from the FY 2018/19 rate of 30.87% to approximately 44.74% in FY
2024/25.
Using official information issued by CalPERS, the following schedule reflects the Town’s actual CalPERS pension rate
for FY 2019/20 and the expected rates for the following fiscal years based on the Town’s five-year forecast model
which was updated using a CalPERS employer bulletin in January 2018 that provided a calculation method to
estimate rate impacts of the discount rate change approved in December 2017. The projected rates are slightly
higher than the amounts treated by the Town’s actuary, Bartel & Associates.
SUMMARY OF PERSONNEL CHANGES
FY 2019/20
Management Strategies
A number of strategies have been implemented to mitigate rising personnel costs. These include adjusting user fees
to recover the cost of staff time to provide Town services, focusing staff time on core services to reduce overtime
expenses, and reducing hourly staffing use. In light of limited available resources and uncertain economic trends in
revenues sources such as Sales Tax, limited staffing changes have been included in the FY 2019/20 budget.
Departments continuously evaluate staffing structures, anticipate succession needs, and modify staffing to improve
efficiencies, align with service delivery demands, and meet other Town goals. In this budget, a couple of
Departments have included cost neutral restructuring.
Overtime
Overtime expenditures continue to be assessed and adjusted when appropriate. While unpredictable or non-
controllable events will impact the Town’s limited public safety and public works maintenance resources, continued
adjustments to schedules and workload have been successful in reducing budgeted overtime. Although some non-
critical Town services have experienced moderate service level reductions, scheduling restrictions have not seriously
impacted routine operations.
Staffing Changes
The FY 2019/20 Operating Budget has 160.31 budgeted FTEs, including temporary staff. This reflects an increase of
1.12 of FTEs compared to the prior year. The recommended FY 2019/20 staffing levels also reflect the following
changes from the prior year’s adopted budget:
Administrative Services and Town Offices - The FY 2019/20 budget reflects the addition of one permanent
Accountant/Finance Analyst position in the Finance Department, partially offset by a reduction of temporary
hours and the elimination of a 0.35 FTE Account Technician position. The budget also includes a reclassification
of two 1.0 FTE Office Assistant positions to 1.00 FTE Deputy Town Clerk and 1.00 FTE Administrative Assistant
in the Clerk program. The Clerk program also reflects an increase of temporary hours to assist with special
projects and tasks related to Music in the Park. In addition, the budget reflects a title change from the IT Analyst
and Network Administrator classifications to a single IT Systems Administrator classification to continue to
provide critical support to the burgeoning technology infrastructure necessary to support modern governance
PERS Pension Plan
FY
14/15
FY
15/16
FY
16/17
FY
17/18
FY
18/19
FY
19/20 FY 20/21
FY
21/22
FY
22/23
FY
23/24
FY
24/25
Safety Classic*29.56% 32.36% 36.18% 39.36% 46.09% 52.22% 55.06% 59.79% 63.58% 65.76% 67.39%
Safety PEPRA 12.25% 13.96% 15.02% 15.05% 15.17% 15.29% 15.50% 17.00%
Miscellaneous (Classic & PEPRA)22.38% 25.43% 26.96% 28.90% 30.87% 33.18% 37.43% 40.14% 42.42% 43.74% 44.74%
* Safety Classic Rate reflects 3% decrease in employer's contribution rate to reflect 3% contribution as negotiated with the Town's POA during the
collective bargaining process effective FY 2019/20.
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25
Safety Classic*Miscellaneous (Classic & PEPRA)Safety PEPRA
SUMMARY OF PERSONNEL CHANGES
FY 2019/20
throughout out the Town and promote succession planning. The current Network Administrator is dedicated
to the support of Police Department technology. To better reflect the resource allocation, 1.00 FTE IT Systems
Administrator will be transferred to the Police Department program. There is also an addition of a part time,
two-year position to assist with the Town’s emergency preparedness activities and regional emergency
management engagement.
Police –The FY 2019/20 budget reflects the transfer of 1.00 FTE IT Systems Administrator from IT to the Police
Department program as described above. The program also contains one-time request for a Project Manager
and Community Services Officer.
Community Development Department (CDD) –The FY 2019/20 budget reflects a one-time request for a
nighttime Code Compliance Community Service Officer.
In addition to direct personnel expenditures, Departments are charged for internal support services and employee
insurance costs through payroll allocation charges. Appropriate charge-back rates are established based on either
employee group historical costs or through a flat surcharge per employee. Annual reviews of all funds may result in
adjustments to the rates as needed.
Liability Insurance
Self-Insurance Fund rates (liability claim insurance premiums) for FY 2019/20 remain relatively consistent with prior
year rates. The Self-Insurance Fund Balance is declining as a result of adverse claims against the Town over the last
several years. Staff will closely monitor and recommend a budget strategy to be incorporated into the FY 2019/20
proposed budget.
Workers’ Compensation
The Workers’ Compensation fund balance is declining as a result of several new injuries that kept employees out of
work for extensive periods of time along with the cost of related medical procedures and continuing medical
expenses associated with past employee claims. The FY 2019/20 Workers’ Compensation rates remain at the prior
year level. Staff will closely monitor and recommend a budget strategy to be incorporated into the FY 2019/20
proposed budget. The FY 2019/20 proposed budget includes transfer of $1,061,256 from Compensated Absences.
Information Technology
The Information Technology (IT) program is funded through charge-back to the Departments. The charge is based
on the Department’s computer and printer equipment, established to fund the replacement cost of current
technology equipment.
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2019/20
Funded Funded Funded Funded Proposed Comments
Councilmembers 5.00 5.00 5.00 5.00 5.00
TOTAL DEPARTMENT FTEs 5.00 5.00 5.00 5.00 5.00
Town Attorney 1.00 1.00 1.00 1.00 1.00
Deputy Town Attorney 0.50 0.63 0.63 0.75 0.75
TOTAL DEPARTMENT FTEs 1.50 1.63 1.63 1.75 1.75
Town Manager 1.00 1.00 1.00 1.00 1.00
Assistant Town Manager - 1.00 1.00 1.00 1.00
Asst. Town Manager/CDD Director 0.50 - - - -
Assistant to Town Manager 1.00 1.00 - - -
Administrative Anaylst - - 1.00 1.00 1.00
Executive Asst. to Town Mgr.1.00 1.00 1.00 1.00 1.00
Economic Vitality Manager - - 0.75 0.75 0.75
Economic Vitality Coordinator 0.63 0.63 - - -
Communications Coordinator 1.00 - - - -
Office Assistant 0.63 - - - -
Events & Marketing Specialist - - 0.50 0.50 0.50
TOTAL DEPARTMENT FTEs 5.76 4.63 5.25 5.25 5.25
Human Resources Director 1.00 1.00 1.00 1.00 1.00
Administrative Analyst 1.00 1.00 1.50 1.00 1.00
Human Resources Technician 1.00 1.00 1.00 1.00 1.00
TOTAL DEPARTMENT FTEs 3.00 3.00 3.50 3.00 3.00
Finance Director 1.00 1.00 1.00 1.00 1.00
Finance & Budget Manager 1.00 1.00 1.00 1.00 1.00
Accountant/Finance Analyst 1.00 1.00 1.00 1.00 2.00 CY add 1.0 FTE
Payroll Technician 1.00 1.00 1.00 1.00 1.00
Administrative Analyst - 1.00 2.00 2.00 2.00
Administrative Technician 1.00 - - - -
Account Technician 1.35 1.35 0.35 0.35 - CY delete 0.35 FTE
TOTAL DEPARTMENT FTEs 6.35 6.35 6.35 6.35 7.00
Clerk Administrator 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Town Clerk - - - - 1.00 CY add 1.0 FTE
Deputy Town Clerk - - - - 1.00 CY add 1.0 FTE
Administrative Assistant - - - - 1.00 CY add 1.0 FTE
Office Assistant 1.00 2.00 2.00 2.00 - CY delete 2.0 FTE
TOTAL DEPARTMENT FTEs 2.00 3.00 3.00 3.00 3.00
IT Manager 1.00 1.00 1.00 1.00 1.00
Network Administrator 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
IT Analyst - - - 1.00 - CY delete 1.0 FTE
IT Systems Administrator - - - - 1.00 CY add 1.0 FTE
IT Technician 1.00 1.00 1.00 1.00 1.00
TOTAL DEPARTMENT FTEs 3.00 3.00 3.00 4.00 3.00
TOWN COUNCIL
TOWN ATTORNEY'S OFFICE
TOWN MANAGER'S OFFICE
HUMAN RESOURCES
FINANCE SERVICES
CLERK ADMINISTRATION
INFORMATION TECHNOLOGY SERVICES
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2019/20
Funded Funded Funded Funded Proposed Comments
Asst. Town Manager/CDD Director 0.50 - - - -
Community Development Dir.- 1.00 1.00 1.00 1.00
Planning Manager 1.00 1.00 1.00 1.00 1.00
Chief Building Official 1.00 1.00 1.00 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Senior Planner 2.00 2.00 2.00 2.00 2.00
Associate Planner 2.50 2.63 2.63 2.63 2.63
Assistant Planner 1.00 1.00 1.00 1.00 1.00
Planning Technician 1.00 1.00 1.00 1.00 1.00
Senior Building Inspector - - - 1.00 1.00
Building Inspector 4.00 4.00 4.00 3.00 3.00
Permit Technician 2.00 2.00 2.00 2.00 2.00
Code Compliance Officer 1.00 1.00 1.00 1.00 1.00
TOTAL DEPARTMENT FTEs 19.00 19.63 19.63 19.63 19.63
Chief of Police 1.00 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 2.00 2.00
Police Lieutenant 2.00 2.00 2.00 - -
Police Sergeant 6.00 6.00 6.00 7.00 7.00
Police Corporal 4.00 4.00 4.00 4.00 4.00
Police Officer 25.00 25.00 25.00 25.00 25.00
Community Outreach Coordinator 1.00 1.00 1.00 1.00 1.00
Community Services Officer 2.00 2.00 1.00 1.00 1.00
Police Records and Communication Mgr - - - - 1.00 CY add 1.0 FTE
Records & Evidence Manager 1.00 - - - -
Police Records Manager - 1.00 1.00 1.00 - CY delete 1.0 FTE
Senior Administrative Analyst - - - 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 - -
Executive Assistant to Chief 1.00 1.00 1.00 1.00 1.00
Communications Dispatcher Lead 1.00 1.00 1.00 1.00 1.00
Communications Dispatcher 6.00 7.00 7.00 7.00 7.00
Parking Control Officer 2.00 2.00 2.00 2.00 2.00
Police Records Specialist 5.00 4.00 4.00 4.00 4.00
Human Resources Specialist - - 1.00 1.00 - CY delete 1.0 FTE
Administrative Technician - - - - 1.00 CY add 1.0 FTE
IT Systems Administrator - - - - 1.00 CY add 1.0 FTE
TOTAL DEPARTMENT FTEs 59.00 59.00 59.00 59.00 60.00
POLICE
COMMUNITY DEVELOPMENT
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2019/20
Funded Funded Funded Funded Proposed Comments
Parks & Public Works Director 1.00 1.00 1.00 1.00 1.00
Asst PPW Dir/Town Engineer - - - 1.00 1.00
Town Engineer 1.00 1.00 1.00 - -
Superintendent 1.00 1.00 1.00 1.00 1.00
Facilities & Environmental Services Mgr 1.00 1.00 - - -
Transportation & Mobility Mgr - - 1.00 1.00 1.00
Park & Public Works Operations Mgr - - 2.00 2.00 2.00
Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00
Senior Administrative Analyst - - - 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 - -
Executive Assistant 2.00 2.00 1.00 1.00 1.00
Administrative Assistant 2.00 2.00 2.00 2.50 2.50
Office Assistant 0.50 0.50 0.50 - -
Environmental Programs Specialist - - 1.00 1.00 1.00
Associate Engineer 2.00 2.00 2.00 2.00 2.00
Assistant Engineer 1.00 1.00 1.00 2.00 2.00
Construction Project Mgr 1.00 1.00 1.00 1.00 1.00
Engineering Technician 1.00 1.00 1.00 1.00 1.00
Sr Public Works Inspector 1.00 1.00 1.00 1.00 1.00
Public Works Inspector 1.00 1.00 1.00 - -
Parks Service Officer 1.00 1.00 1.00 1.00 1.00
Town Arborist 1.00 1.00 1.00 1.00 1.00
Tree Trimmer/High Climber 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Lead Parks & Maint. Worker 3.00 3.00 3.00 3.00 3.00
Parks & Maintenance Worker 9.00 9.00 8.00 8.00 9.00 CY add 1.0 FTE
Equipment Mechanic 1.00 1.00 1.00 1.00 1.00
TOTAL DEPARTMENT FTEs 33.50 33.50 34.50 34.50 34.50
Library Director - 1.00 1.00 1.00 1.00
Town Librarian 2.00 - - - -
Division Manager - 2.00 2.00 2.00 2.00
Librarian 3.75 3.00 3.00 3.00 3.00
Library Technology Specialist 1.00 1.00 1.00 2.00 2.00
Library Assistant 1.00 1.00 1.00 - -
Library Specialist 0.75 0.75 0.75 1.75 1.75
Customer Service Supervisor 1.00 1.00 1.00 - -
Customer Service Specialist 1.50 1.50 1.50 1.75 1.75
Sr Library Page - 1.00 1.00 1.00 1.00
TOTAL DEPARTMENT FTEs 11.00 12.25 12.25 12.50 12.50
TOTAL TOWN FTEs 144.10 145.98 148.10 148.99 149.63
PARKS and PUBLIC WORKS DEPARTMENT
LIBRARY
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2019/20
Funded Funded Funded Funded Proposed
Town Council 5.00 5.00 5.00 5.00 5.00
TOTAL ELECTED OFFICIALS 5.00 5.00 5.00 5.00 5.00
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Hours by Department Funded Funded Funded Funded Proposed
Town Council 175 175 175 175 175
Administrative Services 1,476 2,196 2,196 1,376 2,350
Community Development 1,165 1,305 1,305 1,695 1,695
Police Department 4,504 3,422 5,502 3,035 3,035
Parks & Public Works 9,566 8,567 6,637 5,661 5,661
Library Department 10,237 9,546 9,796 9,294 9,294
Total Temporary Hours by Department 27,123 25,211 25,611 21,236 22,210
CONVERTED HOURLY EMPLOYEES 13.04 12.12 12.31 10.21 10.68 (1.00 FTE = 2080 hours)
ELECTED OFFICIALS
HOURLY EMPLOYEES
TOWN OF LOS GATOS
SALARY SCHEDULE FOR AFSCME CLASSIFICATIONS
EFFECTIVE JULY 1, 2019
Class
Code Classification Title Range
AF1 Step 1 Step 2 Step 3 Step 4 Step 5 Step 6
6620 Equipment Mechanic 03 $34.65 $36.38 $38.20 $40.11 $42.12 $44.23
6670 Facility Technician 02 $32.25 $33.86 $35.55 $37.33 $39.20 $41.16
6600 Lead Parks & Maintenance Worker 07 $36.80 $38.64 $40.57 $42.60 $44.73 $46.97
6650 Parks & Maintenance Worker 05 $29.60 $31.08 $32.63 $34.26 $35.97 $37.77
6660 Parks & Maintenance Worker Trainee 04 $24.18 $25.39 $26.66 $27.99 $29.39 $30.86
6605 Senior Parks & Maintenance Worker 06 $32.22 $33.83 $35.52 $37.30 $39.17 $41.13
6610 Town Arborist 03 $35.14 $36.90 $38.75 $40.69 $42.72 $44.86
Reflects General Increase of 3%.
TOWN OF LOS GATOS
SALARY SCHEDULE FOR TEA CLASSIFICATIONS
EFFECTIVE JULY 1, 2019
Class
Code Classification Title Range
TE1 Step 1 Step 2 Step 3 Step 4 Step 5 Step 6
4310 Account Technician 08 $33.15 $34.81 $36.55 $38.38 $40.30 $42.90
3580 Administrative Assistant 04 $27.74 $29.13 $30.59 $32.12 $33.73 $36.00
4620 Assistant Engineer 25 $44.15 $46.36 $48.68 $51.11 $53.67 $56.93
4420 Assistant Planner 12 $38.39 $40.31 $42.33 $44.45 $46.67 $49.58
4600 Associate Civil Engineer 27 $50.23 $52.74 $55.38 $58.15 $61.06 $64.69
4400 Associate Planner 20 $44.67 $46.90 $49.25 $51.71 $54.30 $57.60
4410 Building Inspector 24 $42.98 $45.13 $47.39 $49.76 $52.25 $55.44
4430 Code Compliance Officer 10 $38.43 $40.35 $42.37 $44.49 $46.71 $49.63
4530 Communication Dispatcher 14 $38.66 $40.59 $42.62 $44.75 $46.99 $49.92
4535 Communication Dispatcher Lead 19 $45.96 $48.26 $50.67 $53.20 $55.86 $59.23
4540 Community Services Officer 11 $32.68 $34.31 $36.03 $37.83 $39.72 $42.29
4615 Construction Project Manager 26 $48.19 $50.60 $53.13 $55.79 $58.58 $62.09
4660 Engineering Technician 13 $35.10 $36.86 $38.70 $40.64 $42.67 $45.38
4705 Environmental Programs Specialist 08 $33.15 $34.81 $36.55 $38.38 $40.30 $42.90
4200 Events and Marketing Specialist 06 $29.24 $30.70 $32.24 $33.85 $35.54 $37.90
3501 Executive Assistant 08 $33.15 $34.81 $36.55 $38.38 $40.30 $42.90
4900 IT Systems Administrator (Rev. 7/1/19)23 $47.85 $50.24 $52.75 $55.39 $58.16 $61.65
4915 IT Technician 07 $35.87 $37.66 $39.54 $41.52 $43.60 $46.36
4810 Librarian 16 $36.68 $38.51 $40.44 $42.46 $44.58 $47.39
4830 Library Assistant 03 $27.08 $28.43 $29.85 $31.34 $32.91 $35.14
4807 Library Customer Service Specialist 01 $25.38 $26.65 $27.98 $29.38 $30.85 $32.97
4805 Library Customer Service Supervisor 08 $33.15 $34.81 $36.55 $38.38 $40.30 $42.90
4825 Library Specialist 06 $29.24 $30.70 $32.24 $33.85 $35.54 $37.90
4819 Library Tech Specialist 15 $35.54 $37.32 $39.19 $41.15 $43.21 $45.95
3181 Office Assistant 01 $25.38 $26.65 $27.98 $29.38 $30.85 $32.97
4640 Park Services Officer 11 $32.68 $34.31 $36.03 $37.83 $39.72 $42.29
4560 Parking Control Officer 01 $25.38 $26.65 $27.98 $29.38 $30.85 $32.97
4440 Permit Technician 09 $31.93 $33.53 $35.21 $36.97 $38.82 $41.34
4425 Planning Technician 11 $32.68 $34.31 $36.03 $37.83 $39.72 $42.29
4550 Police Records Specialist 05 $28.41 $29.83 $31.32 $32.89 $34.53 $36.84
4630 Public Works Inspector 18 $39.97 $41.97 $44.07 $46.27 $48.58 $51.59
4450 Senior Building Inspector 27 $50.23 $52.74 $55.38 $58.15 $61.06 $64.69
4831 Senior Library Page 02 $17.84 $18.73 $19.67 $20.65 $21.68 $23.34
4405 Senior Planner 28 $51.45 $54.02 $56.72 $59.56 $62.54 $66.25
4610 Senior Public Works Inspector 26 $48.19 $50.60 $53.13 $55.79 $58.58 $62.09
Reflects General Increase of 3%
TOWN OF LOS GATOS
SALARY SCHEDULE FOR POLICE OFFICERS' ASSOCIATION CLASSIFICATIONS
EFFECTIVE OCTOBER 1, 2019
Class Code Classification Title Range Step Hourly Rate
2520 Police Sergeant (Prior) 04-0721 1 $64.49
Appointment before 03/01/2015 2 $67.71
3 $71.10
4 $74.66
5 $78.39
Class Code Classification Title Range Step Hourly Rate
2521 Police Sergeant (New) 05-0721 1 $64.49
Appointment after 03/01/2015 2 $67.71
3 $71.10
4 $74.66
Class Code Classification Title Range Step Hourly Rate
7500 Police Corporal 03-0715 1 $53.50
2 $56.18
3 $58.99
4 $61.94
5 $65.04
Class Code Classification Title Range Step Hourly Rate
7510 Police Officer 02-0711 1 $50.96
2 $53.51
3 $56.19
4 $59.00
5 $61.95
Class Code Classification Title Range Step Hourly Rate
9519 Police Trainee *01-0710 1 $48.41
* 95% of Step 1 of Police Officer Classification (Provisional Employee with Misc PERS)
Reflects General Increase of 4%.
TOWN OF LOS GATOS
SALARY SCHEDULE FOR CONFIDENTIAL CLASSIFICATIONS
EFFECTIVE JULY 1, 2019
Class
Code Classification Title Range
CF1 STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6
3300 Accountant/Finance Analyst 07 $42.37 $44.49 $46.71 $49.05 $51.50 $54.66
3000 Administrative Analyst 07 $42.37 $44.49 $46.71 $49.05 $51.50 $54.66
3581 Administrative Assistant (new 7/1/19)08 $29.13 $30.59 $32.12 $33.73 $35.42 $37.77
3115 Administrative Technician 04 $36.53 $38.36 $40.28 $42.29 $44.40 $47.20
3190 Deputy Clerk 01 $34.77 $36.51 $38.34 $40.26 $42.27 $44.96
3500 Executive Assistant to Chief of Police 03 $34.77 $36.51 $38.34 $40.26 $42.27 $44.96
3100 Executive Assistant to Town Manager 05 $36.53 $38.36 $40.28 $42.29 $44.40 $47.20
3015 Human Resources Technician 02 $33.10 $34.76 $36.50 $38.33 $40.25 $42.84
3180 Office Assistant 01 $27.17 $28.53 $29.96 $31.46 $33.03 $35.26
3301 Payroll Technician 06 $36.53 $38.36 $40.28 $42.29 $44.40 $47.20
Reflects General Increase of 3% and includes 5% Confidential Premium.
TOWN OF LOS GATOS
SALARY SCHEDULE FOR TOWN COUNCIL AND MANAGEMENT
EFFECTIVE JULY 1, 2019 (UNLESS OTHERWISE NOTED)
Class
Code Classification Title Annual Salary
Minimum
Annual Salary
Maximum
2615 Assistant Parks & Public Works Director 137,631$ 185,801$
2110 Assistant Town Manager 163,599$ 220,859$
2420 Chief Building Official 124,687$ 168,327$
2400 Community Development Director 159,609$ 215,472$
2180 Community Outreach Coordinator 86,092$ 116,223$
2010 Deputy Attorney 107,517$ 145,148$
2130 Economic Vitality Manager 118,678$ 160,215$
2310 Finance and Budget Manager 124,687$ 168,327$
2300 Finance Director 155,716$ 210,217$
2200 Human Resources Director 144,598$ 195,207$
2900 Information Technology Manager 124,687$ 168,327$
2800 Library Director 144,598$ 195,207$
2820 Library Division Manager 95,029$ 128,289$
2600 Parks & Public Works Director 159,605$ 215,472$
2645 Parks & Public Works Operations Manager 107,517$ 145,148$
2630 Parks & Public Works Superintendent 124,687$ 168,327$
2412 Planning Manager 124,687$ 168,327$
2510 Police Captain 148,213$ 200,087$
2500 Police Chief 167,689$ 226,381$
2545 Police Records & Communication Manager 115,783$ 156,308$
2140 Senior Administrative Analyst 92,711$ 125,160$
2650 Senior Civil Engineer 118,678$ 160,215$
2000 Town Attorney - Council Appointed (Effective 12/12/18)225,000$
2412 Town Clerk 124,687$ 168,327$
2100 Town Manager - Council Appointed (Effective 9/2/18)236,250$
2655 Transportation & Mobility Manager 115,783$ 156,308$
1000 Town Council (Effective 1/1/19)
Management salaries reflect a spread of 35% to the top of the range.
Reflects General Increase of 3%.
$570 Stipend per month, for a
total compensation of $6,840 per
year
TOWN OF LOS GATOS
SALARY SCHEDULE FOR GENERAL/MISC TEMPORARY/HOURLY CLASSIFICATIONS
EFFECTIVE JULY 1, 2017
Class
Code Classification Title Range
TE2 STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6
9305 Account Clerk Temp/Hourly 04 $24.04 $25.24 $26.50 $27.83 $29.22 $30.68
9310 Account Technician Temp/Hourly 10 $28.89 $30.33 $31.85 $33.44 $35.11 $36.87
9300 Accountant Temp/Hourly 17 $34.89 $36.63 $38.46 $40.38 $42.40 $44.52
9010 Admin Analyst Temp/Hourly 17 $34.89 $36.63 $38.46 $40.38 $42.40 $44.52
9100 Admin Specialist Temp/Hourly 10 $28.89 $30.33 $31.85 $33.44 $35.11 $36.87
9580 Administrative Assistant Temp/Hourly 05 $26.27 $27.58 $28.96 $30.41 $31.93 $33.53
9105 Administrative Secretary Temp/Hourly 09 $27.59 $28.97 $30.42 $31.94 $33.54 $35.22
9656 Assistant Engineer Temp/Hourly 23 $39.53 $41.51 $43.59 $45.77 $48.06 $50.46
9655 Associate Civil Engineer Temp/Hourly 24 $45.52 $47.80 $50.19 $52.70 $55.34 $58.11
9400 Associate Planner Temp/Hourly 22 $39.38 $41.35 $43.42 $45.59 $47.87 $50.26
9410 Building Inspector Temp/Hrly 23 $39.53 $41.51 $43.59 $45.77 $48.06 $50.46
9112 Clerical Aide Temp/Hourly 01 $12.70 $13.34 $14.01 $14.71 $15.45 $16.22
9430 Code Compliance Officer Temp/Hourly 16 $33.99 $35.69 $37.47 $39.34 $41.31 $43.38
9530 Communication Dispatcher Temp/Hourly 19 $36.61 $38.44 $40.36 $42.38 $44.50 $46.73
9545 Crime Analyst Temp/Hourly 18 $35.32 $37.09 $38.94 $40.89 $42.93 $45.08
9540 CSO Intern Temp/Hourly 03 $21.58 $22.66 $23.79 $24.98 $26.23 $27.54
9532 CSO Temp/Hrly 12 $30.94 $32.49 $34.11 $35.82 $37.61 $39.49
9190 Deputy Clerk Temp/Hourly 04 $24.04 $25.24 $26.50 $27.83 $29.22 $30.68
9660 Engineering Technician Temp/Hourly 13 $31.73 $33.32 $34.99 $36.74 $38.58 $40.51
9501 Executive Assistant Temp/Hourly 10 $28.89 $30.33 $31.85 $33.44 $35.11 $36.87
9720 Facility Attendant Temp/Hourly 01 $12.70 $13.34 $14.01 $14.71 $15.45 $16.22
9109 Human Resources Specialist Temp/Hourly 09 $27.59 $28.97 $30.42 $31.94 $33.54 $35.22
9041 Intern I Temp/Hourly 02 $16.90 $17.75 $18.64 $19.57 $20.55 $21.58
9040 Intern II Temp/Hourly 03 $21.58 $22.66 $23.79 $24.98 $26.23 $27.54
9200 IT Technician Temp/Hrly 14 $31.79 $33.38 $35.05 $36.80 $38.64 $40.57
9015 Legal Assistant Temp/Hrly 17 $34.89 $36.63 $38.46 $40.38 $42.40 $44.52
9810 Librarian Temp/Hourly 15 $33.65 $35.33 $37.10 $38.96 $40.91 $42.96
9820 Library Assistant Temp/Hourly 06 $25.65 $26.93 $28.28 $29.69 $31.17 $32.73
9840 Library Clerk Temp/Hourly 04 $24.04 $25.24 $26.50 $27.83 $29.22 $30.68
9850 Library Page Temp/Hourly 01 $12.70 $13.34 $14.01 $14.71 $15.45 $16.22
9830 Library Teen Services Specialist 03 $21.58 $22.66 $23.79 $24.98 $26.23 $27.54
9900 Network Administrator 21 $37.65 $39.53 $41.51 $43.59 $45.77 $48.06
9180 Office Assistant Temp/Hourly 04 $24.04 $25.24 $26.50 $27.83 $29.22 $30.68
9645 Park Service Officer Aide Temp/Hourly 03 $21.58 $22.66 $23.79 $24.98 $26.23 $27.54
9640 Park Service Officer Temp/Hourly 12 $30.94 $32.49 $34.11 $35.82 $37.61 $39.49
9560 Parking Control Officer Temp/Hourly 04 $24.04 $25.24 $26.50 $27.83 $29.22 $30.68
9440 Permit Technician 11 $29.77 $31.26 $32.82 $34.46 $36.18 $37.99
9550 Police Records Specialist Temp/Hourly 08 $26.91 $28.26 $29.67 $31.15 $32.71 $34.35
9510 Police Officer Reserve (Top Step of Officer)*25 $59.56
9650 Public Works Inspector Temp/Hourly 20 $37.37 $39.24 $41.20 $43.26 $45.42 $47.69
9670 Senior Electrician Temp/Hourly 23 $39.53 $41.51 $43.59 $45.77 $48.06 $50.46
9831 Senior Library Page 02 $16.90 $17.75 $18.64 $19.57 $20.55 $21.58
9725 Special Event Attendant 07 $16.14 $16.95 $17.80 $18.69 $19.62 $20.60
Reflect General Increase of 2.5%.
*Adjusted to reflect Oct. 2018 Police Officer top step
TOWN OF LOS GATOS
SALARY SCHEDULE FOR MAINTENANCE TEMPORARY/HOURLY CLASSIFICATIONS
EFFECTIVE JULY 1, 2017
Class
Code Classification Title Range
AF2 STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6
9621 Equipment Mechanic Temp 01 $32.07 $33.67 $35.35 $37.12 $38.98 $40.93
9605 Lead Parks & Maint Worker 06 $33.58 $35.26 $37.02 $38.87 $40.81 $42.85
9600 Maintenance Assistant 02 $16.14 $16.95 $17.80 $18.69 $19.62 $20.60
9630 Parks & Maint Worker Trainee Temp 03 $22.08 $23.18 $24.34 $25.56 $26.84 $28.18
9620 Parks & Maintenance Worker Temp 04 $27.01 $28.36 $29.78 $31.27 $32.83 $34.47
9610 Ticket Booth Attendant 05 $13.24 $13.90 $14.60 $15.33 $16.10 $16.91
Reflects General Increase of 2.5%.
Departmental Budgets
This Page Intentionally Left Blank
DEPARTMENTAL BUDGET DIRECTORY
FY 2019/20
TOWN OFFICES
Town Offices Overview ..................................................................................................................................... D- 3
1101 Town Council Administration ................................................................................................................ D- 7
1301 Town Attorney Administration ............................................................................................................. D-11
1302 Liability Self-Insurance Fund (ABAG) ..................................................................................................... D-17
ADMINISTRATIVE SERVICES
Administrative Services Overview .................................................................................................................... D-21
2101 Town Manager’s Office Administration ................................................................................................ D-27
2201 Human Resources ................................................................................................................................. D-39
2301 Finance Services .................................................................................................................................... D-47
2401 Clerk Administration ............................................................................................................................. D-55
2502 Information Technology Staffing .......................................................................................................... D-61
1201 Non-Departmental Program ................................................................................................................. D-67
621 Information Technology Fund ............................................................................................................... D-73
612 Workers’ Compensation Fund .............................................................................................................. D-77
622 Office Stores Fund ................................................................................................................................. D-81
COMMUNITY DEVELOPMENT DEPARTMENT
Community Development Department Overview ............................................................................................ D-83
3101 Community Development Administration ........................................................................................... D-89
3201 Development Review ............................................................................................................................ D-93
3202 Advanced Planning ................................................................................................................................ D-99
3301 Building & Inspection Services ............................................................................................................ D-103
3401 Code Compliance Program.................................................................................................................. D-109
3501 BMP Housing Program ....................................................................................................................... D-113
3999 Pass-Through Accounts ....................................................................................................................... D-117
POLICE DEPARTMENT
Police Department Overview ......................................................................................................................... D-119
4101 Police Administration .......................................................................................................................... D-133
4201 Records and Communications ............................................................................................................ D-139
4202 Personnel and Community Services .................................................................................................... D-147
4301 Patrol ................................................................................................................................................... D-157
4302 Traffic .................................................................................................................................................. D-163
4303 Investigations ...................................................................................................................................... D-169 4304 Parking Management .......................................................................................................................... D-175
4999 Pass-Through Accounts ....................................................................................................................... D-181
4803-4810 Operating Grants .......................................................................................................................... D-183
DEPARTMENTAL BUDGET DIRECTORY
FY 2019/20
PARKS & PUBLIC WORKS DEPARTMENT
Parks & Public Works Department Overview ................................................................................................. D-187
5101 Parks & Public Works Administration ................................................................................................. D-197
5201 Engineering Program Services ............................................................................................................. D-201
5202 Engineering Development Services ..................................................................................................... D-207
5301 Park Services ....................................................................................................................................... D-211
5302 Environmental Services ....................................................................................................................... D-217
5401 Streets & Signals ................................................................................................................................. D-223
5405 Property Damage ................................................................................................................................ D-231
5406 Vehicle Maintenance Management .................................................................................................... D-233
5407 Facilities Maintenance Staffing ........................................................................................................... D-237
5999 Pass-Through Accounts ....................................................................................................................... D-239
631 Equipment Replacement Fund ............................................................................................................ D-241
632 Vehicle Maintenance Fund ................................................................................................................. D-245
633 Facilities Maintenance Fund ............................................................................................................... D-249
221 Non-Point Source Program ................................................................................................................. D-253
Assessment District Funds Overview ............................................................................................................. D-259
231 Blackwell Drive Assessment District .................................................................................................... D-263
232 Kennedy Meadows Assessment District .............................................................................................. D-265
233 Gemini Court Assessment District ....................................................................................................... D-267
234 Santa Rosa Heights Assessment District .............................................................................................. D-269
235 Vasona Heights Assessment District .................................................................................................... D-271
236 Hillbrook Drive Assessment District ..................................................................................................... D-273
LIBRARY DEPARTMENT
Library Department Overview ........................................................................................................................ D-275
7101 Library Administration ........................................................................................................................ D-281
7201 Adult Services ...................................................................................................................................... D-287
7202 Youth Services ..................................................................................................................................... D-293
7203 Acquisitions & Cataloging ................................................................................................................... D-301
7204 Circulation / System Administration ................................................................................................... D-305
711 Library Trust Fund ............................................................................................................................... D-311
713 Clelles Ness Trust Fund ....................................................................................................................... D-313
714 Susan McClendon Trust Fund ............................................................................................................. D-315
716 Barbara Jones Cassin Trust Fund ......................................................................................................... D-317
Town Offices
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Town Offices
PROGRAM PURPOSE
The Town Offices Program comprises the Town Council Administration Program and the Town
Attorney Administration Program, which includes the Self-Insurance Liability Program. The
purpose of each program is outlined in the sections that follow this page.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salary and benefit costs attributed to Council
actions to increase salaries, and higher benefit and CalPERS pension rates. The FY 2019/20
Town Offices budget is programmed to maintain existing staffing and service levels.
TOWN OFFICES
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Service Charge 26$ -$ 30$ -$ -$ -$
Interest - - - - - -
Fines & Forfeutires 93 - 700 - 150 -
Other Revenues - 2,634 - - - -
TOTAL REVENUES 119$ 2,634$ 730$ -$ 150$ -$
EXPENDITURES
Salaries and Benefits*383,836$ 422,766$ 426,102$ 665,374$ 656,871$ 742,204$
Operating Expenditures 54,990 164,622 86,578 101,812 106,496 104,606
Fixed Assets - - - - - -
Internal Service Charges 28,962 32,744 33,708 12,033 12,033 15,185
TOTAL EXPENDITURES 467,788$ 620,132$ 546,388$ 779,219$ 775,400$ 861,995$
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
PROGRAM
Town Council 171,530$ 193,584$ 192,183$ 223,036$ 215,399$ 240,605$
Town Attorney 296,258 426,548 354,205 556,183 560,001 621,390
TOTAL EXPENDITURES 467,788$ 620,132$ 546,388$ 779,219$ 775,400$ 861,995$
TOWN OFFICES
DEPARTMENTAL SUMMARY OF REVENUES AND EXPENDITURES
*Personnel previously budgeted in the Liability Self-Insurance Internal Service Fund are budgeted in the Town Attorney Program
beginning in FY 2018/19.
TOWN OFFICES
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
General Fund Funded Funded Funded Funded Proposed
Town Attorney 0.60 0.60 0.60 1.00 1.00
Deputy Town Attorney 0.25 0.31 0.31 0.75 0.75
Deputy Town Clerk - - - - 0.13
Executive Asst to the Town Mgr 0.50 0.50 0.50 0.50 0.50
Office Assistant - 0.13 0.13 0.13 -
Total General Fund FTEs 1.35 1.54 1.54 2.38 2.38
Non-General Fund FTEs
Liability Self-Insurance
Town Attorney 0.35 0.35 0.35 - -
Deputy Town Attorney 0.25 0.31 0.31 - -
Total Liability FTEs 0.60 0.66 0.66 - -
Workers Compensation
Town Attorney 0.05 0.05 0.05 - -
Total Workers Comp FTEs 0.05 0.05 0.05 - -
Total Town Offices FTEs 2.00 2.25 2.25 2.38 2.38
Elected Officials
Councilmembers 5.00 5.00 5.00 5.00 5.00
TOTAL ELECTED OFFICIALS 5.00 5.00 5.00 5.00 5.00
Temporary Staff
Intern 175 175 175 175 175
TOTAL ANNUAL HOURS 175 175 175 175 175
DEPARTMENT STAFFING
Town Council
TOWN COUNCIL ADMINISTRATION
PROGRAM 1101
PROGRAM PURPOSE
The Town Council is the elected legislative body that represents the residents and provides
policy direction for the delivery of services and capital improvements for the Town of Los Gatos.
The Town Council comprises five Council members, with the Mayor and Vice Mayor appointed
annually by the Council each November. The Town operates under a Council/Manager
(corporate) form of government that combines the policy leadership of elected officials with
the managerial responsibility of an appointed Town Manager and appointed Town Attorney
reporting to the Council. With the professional support of Town staff, the Mayor and Town
Council identify and adopt appropriate policy, program, and budget priorities for the Town.
As an elected legislature, the Council’s priorities reflect, through its regulatory and budgetary
enactments, the aspirations of the residents of Los Gatos. These priorities are implicit in the
programs adopted and set forth in the annual operating budget for the Town of Los Gatos.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salary and benefit costs attributed to Council
actions to increase salaries, and higher benefit and CalPERS pension rates. The FY 2019/20
Council budget includes general administrative services, constituent services, elected official
support, official meetings and events, and Council policy/program analysis.
TOWN COUNCIL
KEY PROGRAM SERVICES
• Represents the residents of Los Gatos.
• Formulates and enacts public policy in response to current and anticipated needs within
political, administrative, and fiscal constraints.
• Provides community leadership as the legislative and policy-making body of the
municipal government.
• Oversees Town Boards and Commissions.
• Represents the Town of Los Gatos through coordination and collaboration with other
government agencies.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Service Charge -$ -$ -$ -$ -$ -$
Interest - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits 155,940$ 168,321$ 169,966$ 199,286$ 192,365$ 216,993$
Operating Expenditures 12,530 22,141 19,032 23,456 22,740 23,250
Fixed Assets - - - - - -
Internal Service Charges 3,060 3,122 3,185 294 294 362
TOTAL EXPENDITURES 171,530$ 193,584$ 192,183$ 223,036$ 215,399$ 240,605$
SUMMARY OF REVENUES AND EXPENDITURES
TOWN COUNCIL
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Executive Asst. to the Town Mgr.0.50 0.50 0.50 0.50 0.50
TOTAL PROGRAM FTEs 0.50 0.50 0.50 0.50 0.50
Elected Officials
Councilmembers 5.00 5.00 5.00 5.00 5.00
TOTAL ELECTED OFFICIALS 5.00 5.00 5.00 5.00 5.00
Temporary Staff Hours
Intern 175 175 175 175 175
TOTAL ANNUAL HOURS 175 175 175 175 175
TOWN COUNCIL STAFFING
Town Attorney
TOWN ATTORNEY ADMINISTRATION
PROGRAM 1301
PROGRAM PURPOSE
The Town Attorney is the legal advisor to the Town Council, Successor Agency to the former
Redevelopment Agency, and Town staff. In this capacity, the Office of the Town Attorney
provides a wide range of legal services to ensure that Town actions and activities are legally
sound. The core services of the Town Attorney’s Office include, but are not limited to:
providing timely legal advice to the Town Council, Town advisory bodies, and staff; drafting
contracts, opinions, resolutions, and ordinances; reviewing, processing, and settling claims
against the Town; and prosecuting and defending civil lawsuits against the Town.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salary and benefit costs attributed to Council
actions to increase salaries, and higher benefit and CalPERS pension rates. The FY 2019/20
budget for the Town Attorney’s Office also includes minor changes in operating expenditures.
TOWN ATTORNEY
ACCOMPLISHMENTS
Core Goals Accomplishments
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
• Advised on a significant number of resolutions, ordinances, policies, and
development projects in furtherance of implementation of the 2020
General Plan.
• Provided litigation support for land use and California Environmental
Quality Act challenges.
Good Governance
Ensure
responsive,
accountable and
collaborate
government
• Prepared for and supported Council and Planning Commission meetings.
• Prepared for and supported various Committee, Commission, and Board
meetings as requested by staff and/or Council.
Fiscal Stability
Maintain ongoing
fiscal stability to
provide cost
effective core
services that
meet the needs of
the community
• Advised on the legal and financial matters associated with the Council
Finance Committee and the Town Pension and OPEB Trusts Oversights
Committee.
• Provided administrative and analytical support in staff report
development and review.
• Provided legal and litigation support for the voter approved sales tax
measure.
TOWN ATTORNEY
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
Policy Development
Assist and advise on the review and revision of numerous policies including but
not limited to ordinance rewrite and amendments, implementation of the
General Plan, and environmental issues related to development proposals.
Good Governance
Ensure
responsive,
accountable and
collaborate
government
Process Improvements
Respond to the needs of the Town Council and Town staff. Without
compromising this key focus, the Town Attorney will continue to assist in
streamlining administrative functions, including contract management, Council
action, and code enforcement.
Continue to explore and implement measures to reduce the cost of legal
services and overall Town liability.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Service Charge 26$ -$ 30$ -$ -$ -$
Interest - - - - - -
Fines & Forfeitures 93 - 700 - 150 -
Other Revenues - 2,634 - - - -
TOTAL REVENUES 119$ 2,634$ 730$ -$ 150$ -$
EXPENDITURES
Salaries and Benefits*227,896$ 254,445$ 256,136$ 466,088$ 464,506$ 525,211$
Operating Expenditures 42,460 142,481 67,546 78,356 83,756 81,356
Fixed Assets - - - - - -
Internal Service Charges 25,902 29,622 30,523 11,739 11,739 14,823
TOTAL EXPENDITURES 296,258$ 426,548$ 354,205$ 556,183$ 560,001$ 621,390$
SUMMARY OF REVENUES AND EXPENDITURES
*Personnel previously budgeted in the Liability Self-Insurance Internal Service Fund are budgeted in the Town Attorney Program
beginning in FY 2018/19.
TOWN ATTORNEY
Core Goals Key Projects
Fiscal Stability
Maintain ongoing
fiscal stability to
provide cost
effective core
services that
meet the needs of
the community
Improved Efficiencies
Continue to seek improved efficiencies in providing legal services as necessary
to meet budget constraints.
KEY PROGRAM SERVICES
• Represents the Town regarding litigation matters, including criminal prosecutions of
code violations.
• Serves as the legal advisor for the Town Council, Town staff, and Successor Agency to
the Redevelopment Agency.
• Processes and evaluates all personal injury, property damage, and other monetary
claims against the Town and manages all litigation involving the Town.
• Drafts and/or reviews all proposed ordinances and resolutions.
• Supervises personal injury and property damage claims and related claims litigation.
• Drafts and/or reviews Town staff reports and contracts.
• Assists in the administration of the Town’s liability insurance and risk management
program.
• Negotiates key transactions such as property matters.
• Provides legal advice and support to Town Boards, Committees, and Commissions.
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Town Attorney 0.60 0.60 0.60 1.00 1.00
Deputy Town Attorney 0.25 0.31 0.31 0.75 0.75
Office Assistant - 0.13 0.13 0.13 -
Deputy Town Clerk - - - - 0.13
TOTAL PROGRAM FTEs 0.85 1.04 1.04 1.88 1.88
TOWN ATTORNEY STAFFING
TOWN ATTORNEY
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Claims for denial or approval processed within 45
days of filing:
90% 90% 95% 95% 95%
2.
a.Staff reports reviewed within 24 hours of receipt:90% 90% 90% 90% 90%
b.Contracts reviewed and signed within 48 hours of
receipt:*
Data Not
Available 90% 90% 90% 90%
c.Staff questions and referrals responded to within 3
working days:
90% 90% 95% 95% 95%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.20 12 14 14 20
2.16 9 29 20 20
3.12 12 7 7 7
6.283 239 See Clerk See Clerk See Clerk
7.4 8 6 6 5
8.Measure
Discontinued 22 29 29 30
9.52 52 52 52 52
* New measure effective FY 2016/17.
** New measure effective FY 2015/16.
***Measure discontinued in FY 2014/15 and started again in FY 2016/17 due to workload. Historical data provided when available.
Number of City Council and Advisory Body meetings
attended:**
Number of claims:***
Number of cases handled:
Number of property loss reports processed:
Number of subpoenas handled:
Number of incident reports processed:
To reduce the legal and financial consequences of claims
To protect the Town from legal exposure through the
Number of contracts reviewed:
Town Attorney
LIABILITY SELF-INSURANCE FUND
PROGRAM 1302
FUND PURPOSE
The Town is a member of the Joint Powers Authority Pooled Liability Assurance Network (PLAN)
insurance pool, a self-insurance program established in 1986 to provide general liability,
property insurance, and risk management services to 28 cities within the Bay Area. This
coverage minimizes the Town’s exposure to losses.
The annual premium paid by the Town allows for $10 million total coverage with a $50,000
deductible per occurrence. Self-Insurance rates have been established to allocate the cost of
this Internal Service Fund accurately to all programs based on staffing levels, thus more
accurately distributing and reflecting actual costs of services.
BUDGET OVERVIEW
The Self-Insurance Program is funded through departmental charges based on established
assessment rates per labor dollar expended. Service rates are established to maintain fund
balance capacity at a minimum of three times the annual operating expense. This rule of
thumb provides a funding source for potential claims against the Town. Excess funding is
reduced through lower service rates and transfers back to the General Fund. The Town
continues to receive grant funding and to make strides in the area of Risk Management.
TOWN ATTORNEY
Liability Self-Insurance Program
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 1,567,161 1,403,449 885,441 994,770 994,770 1,224,497
Total Beginning Fund Balance 1,567,161 1,403,449 885,441 994,770 994,770 1,224,497
Revenues
Service Charge 492,341$ 497,401$ 506,519$ 376,187$ 350,518$ 443,727$
Interest - - - - - -
Other Revenues - - - - 291,997 -
Total Revenues 492,341$ 497,401$ 506,519$ 376,187$ 642,515$ 443,727$
TRANSFERS IN
Transfer from Equipment Replacement -$ -$ -$ -$ -$ -$
TOTAL TRANSFERS IN -$ -$ -$ -$ -$ -$
TOTAL REVENUES & TRANSFERS 492,341 497,401 506,519 376,187 642,515 443,727
TOTAL SOURCE OF FUNDS 2,059,502$ 1,900,850$ 1,391,960$ 1,370,957$ 1,637,285$ 1,668,224$
USES OF FUNDS
Expenditures
Salaries and Benefits 164,485$ 432,819$ 203,614$ -$ -$ -$
Operating Expenditures 491,568 582,590 193,576 641,361 412,788 680,137
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
Total Expenditures 656,053$ 1,015,409$ 397,190$ 641,361$ 412,788$ 680,137$
Ending Fund Balance
Designated - - - - - -
Undesignated 1,403,449 885,441 994,770 729,596 1,224,497 **988,087
Total Ending Fund Balance 1,403,449 885,441 994,770 729,596 1,224,497 988,087
TOTAL USE OF FUNDS 2,059,502$ 1,900,850$ 1,391,960$ 1,370,957$ 1,637,285$ 1,668,224$
* Personnel are budgeted in the Town Attorney Program beginning in FY 2018/19.
** FY 2018/19 estimated Ending Fund Balance is anticipated to be restated upon final audit because no material amounts of pension expense
were budgeted in the Liability Self insurance Fund.
STATEMENT OF SOURCE AND USE OF FUNDS
TOWN ATTORNEY
Liability Self-Insurance Program
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable and
collaborate
government
Premium Management
Emphasize the improvement of safety concerns by actively pursuing training
programs. In an effort to minimize insurance claims, the insurance pool offers
safety training in areas which produce a high liability risk.
Resolve claims favorable to the Town.
KEY PROGRAM SERVICES
• Acts as liaison with the Town’s Liability Insurance administration.
• Informs Town Council and Town management of potential claims and results.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Town Attorney*0.35 0.35 0.35 - -
Deputy Town Attorney*0.25 0.31 0.31 - -
Administrative Analyst*- 0.10 0.10 - -
Administrative Technician 0.10 - - - -
Total Liability FTEs 0.70 0.76 0.76 - -
LIABILITY SELF-INSURANCE PROGRAM STAFFING
*Personnel previously budgeted in in the Liability Self Insurance Internal Service fund are budgeted in the Town
Attorney Program beginning in FY 2018/19.
Administrative Services
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Administrative Services
DEPARTMENT PURPOSE
The Town Manager provides overall management, administration, and direction for the entire
Town organization, reporting to the full Town Council. The Town Manager identifies community
issues and needs requiring legislative policy decisions and provides alternative solutions for
Council consideration; assures that the Council's policies, programs, and priorities are effectively
and efficiently implemented; prepares the Town budget with recommendations on the
appropriate resources for Council action; provides research and information necessary for
responsible decision making; fosters public awareness of municipal programs, services, and
goals; responds to resident and other constituent inquiries by explaining Town services and
functions; and investigates problems to determine appropriate actions; and provides information
and specialized assistance on more complex Town issues.
The Administrative Services portion of Town Manager oversight encompasses responsibility for
human resources, finance, budgeting, purchasing, labor relations, information technology
systems, economic vitality, equipment replacement, workers’ compensation, records
management, customer service management, and other administrative support. For budget
purposes, Administrative Services incorporates six key programs: Town Manager’s Office, Clerk
Department, Finance Department, Human Resources Department, Information Technology (IT),
Non-Departmental (i.e., Town services and functions that are not attributable to a single
Department). In addition, the Town’s Workers’ Compensation Fund and Office Stores Fund are
accounted for in the Administrative Services. The following sections provide summaries of the
Administrative Services’ core services and service objectives.
BUDGET OVERVIEW
The majority of revenues which support Town wide services are accounted for in the Non-
departmental program within Administrative Services. For FY 2019/20 revenues captured in
Administrative Services reflect increases in Property Tax, Transient Occupancy Tax, Franchise
Fees Licenses and Permits, and Charges for Services, all indicative of the continuing strength in
ADMINISTRATIVE SERVICES
the regional and local economy. However, despite these revenue increases, the FY 2019/20
Sales Tax projection is being reduced due to the ongoing transition in consumer preferences for
online sales instead of purchases from local establishments. As a result, the FY 2019/20
Administrative Services budget continues to be conservative in nature and reflects only
obligated and minor expenditure enhancements, including increases in benefit rates, including
workers’ compensation, and pensions (CalPERS). The FY 2019/20 budget also reflects the
addition of one permanent Accountant position in the Finance Department (partially offset by a
reduction in part-time and temporary hours) and a part time, two-year position to assist with
the Town’s emergency preparedness activities and regional emergency management
engagement.
ADMINISTRATIVE SERVICES
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes 1,465,547$ 1,720,980$ 1,686,251$ 1,650,000$ 1,490,000$ 1,400,000$
Licenses and Permits - - 965 7,000 2,600 114,415
Intergovernmental Revenues - 19,998 - - - -
Service Charges 555 510 60 - 20 -
Interest 620,895 509 930 - 70 -
Other Revenues 20,341 197,019 258,327 448,357 1,122,204 661,968
TOTAL REVENUES 2,107,338$ 1,939,016$ 1,946,533$ 2,105,357$ 2,614,894$ 2,176,383$
EXPENDITURES
Salaries and Benefits*2,233,083$ 2,138,861$ 2,493,535$ 3,590,421$ 3,325,515$ 4,081,442$
Operating Expenditures 373,777 364,660 368,698 451,819 396,355 450,411
Grants 99,000 119,800 119,800 142,000 142,000 137,500
Pass Through Accounts - - - 10,196 3,002 7,194
Fixed Assets - - - - - -
Internal Service Charges 177,430 201,762 211,962 96,524 94,633 138,592
TOTAL EXPENDITURES 2,883,290$ 2,825,083$ 3,193,995$ 4,290,960$ 3,961,505$ 4,815,139$
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
PROGRAM
Town Manager's Office 950,977$ 825,373$ 1,070,761$ 1,119,982$ 1,062,998$ 1,346,099$
Community Grants 103,519 119,800 119,800 142,000 142,000 137,500
Human Resources 559,612 552,914 630,554 699,694 722,978 761,991
Finance & Admin Services 992,764 1,002,075 1,049,871 1,291,818 1,147,573 1,545,213
Clerk Administration 276,418 315,912 322,976 342,507 331,881 438,948
Information Technolgy Management - - 33 684,763 551,073 578,194
Smoking Restriction Implemantation - 9,009 - - - -
Obesity Grant - - - - - -
Pass Through - - - 10,196 3,002 7,194
TOTAL EXPENDITURES 2,883,290$ 2,825,083$ 3,193,995$ 4,290,960$ 3,961,505$ 4,815,139$
* Personnel previously budgeted in Administrative Services Department Internal Service Funds are budgeted in the General Fund beginning in FY 2018/19.
SUMMARY OF REVENUES AND EXPENDITURES
ADMINISTRATIVE SERVICES
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
General Fund Funded Funded Funded Funded Proposed
Town Manager 1.00 1.00 1.00 1.00 1.00
Assistant Town Manager - 1.00 1.00 1.00 1.00
Asst. Town Manager/CDD Director 0.50 - - - -
Assistant To Town Manager 1.00 1.00 - - -
Executive Asst. to Town Mgr.0.50 0.50 0.50 0.50 0.50
Economic Vitality Manager - - 0.30 0.30 0.30
Economic Vitality Coordinator 0.25 0.25 - - -
Administrative Assistant - - - - 1.00
Office Assistant 1.63 1.88 1.75 1.88 -
Communications Coordinator 0.80 - - - -
Community Outreach Coordinator 1.00 1.00 - - -
Human Resources Director 0.75 0.75 0.75 1.00 1.00
Administrative Analyst 0.80 1.70 4.10 4.00 4.00
Human Resources Technician 1.00 1.00 1.00 1.00 1.00
Finance Director 1.00 1.00 1.00 1.00 1.00
Finance & Budget Manager 1.00 1.00 1.00 1.00 1.00
Accountant/Finance Analyst 1.00 1.00 0.99 0.99 1.99
Payroll Technician 0.95 0.95 0.95 1.00 1.00
Administrative Technician 0.90 - - - -
Account Technician 1.25 1.25 0.35 0.35 -
Town Clerk - - - - 1.00
Clerk Administrator 1.00 1.00 1.00 1.00 -
Deputy Town Clerk - - - - 0.88
Events & Marketing Specialist - - 0.50 0.50 0.50
IT Manager - - - 1.00 1.00
IT Systems Administrator - - - - 1.00
Network Administrator - - - 1.00 -
IT Analyst - - - 1.00 -
IT Technician - - - 1.00 1.00
Total General Fund FTEs 16.33 16.28 16.19 20.52 20.17
Non-General Fund FTEs (located in Administrative Services programs unless otherwise noted)
Successor Agency to the Los Gatos RDA
Accountant/Finance Analyst - - 0.01 0.01 0.01
Total Successor Agency FTEs - - 0.01 0.01 0.01
Equipment Replacement
Account Technician 0.10 0.10 - - -
Administrative Analyst - - 0.10 - -
Total Equip Replace FTEs 0.10 0.10 0.10 - -
Liability Self-Insurance
Administrative Analyst - 0.10 0.10 - -
Administrative Technician 0.10 - - - -
Total Liability Self-Insurance 0.10 0.10 0.10 - -
DEPARTMENT STAFFING
ADMINISTRATIVE SERVICES
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Funded Funded Funded Funded Proposed
Workers Compensation
Human Resources Director 0.25 0.25 0.25 - -
Payroll Technician 0.05 0.05 0.05 - -
Administrative Analyst 0.20 0.20 0.20 - -
Total Workers Comp FTEs 0.50 0.50 0.50 - -
Information Technology Services
IT Manager 1.00 1.00 1.00 - -
Network Administrator 1.00 1.00 1.00 - -
IT Technician 1.00 1.00 1.00 - -
Communications Coordinator 0.20 - - - -
Office Assistant - - 0.13 - -
Total IT FTEs 3.20 3.00 3.13 - -
Total Admin Services FTEs 20.23 19.98 20.02 20.53 20.18
Temporary Staff Hours
Intern I 450 450 450 450 1,050
Facility Attendant 50 50 50 50 50
Administrative Analyst 726 726 726 626 -
IT Technician - 720 720 - -
Mail Room Clerk (Library Dept Temps 250 250 250 250 250
Emergency Management - - - - 1,000
Total Annual Hours 1,476 2,196 2,196 1,376 2,350
ADMINISTRATIVE SERVICES STAFFING
Administrative Services
TOWN MANAGER’S OFFICE ADMINISTRATION
PROGRAM 2101
PROGRAM PURPOSE
The Town Manager’s Office ensures that all Town programs and services are provided effectively
and efficiently. The core services of the Town Manager’s Office are to: provide administrative
direction and leadership for all Town Departments and programs to ensure the community
receives high quality services; oversee the Town Council agenda process to provide
comprehensive information and analysis to the Town Council in a timely manner; support
business attraction and retention through economic vitality efforts; provide staff support to all
Council standing Committees and the Community and Senior Services Commission; and facilitate
associated projects and services of these Committees and the Commission; foster public
awareness of, equitable access to, and engagement in municipal programs, services, and goals;
and provide timely and accurate responses to constituent inquiries, concerns, and requests.
Other key duties include providing direct staff assistance to the Mayor and Town Council on
special projects and day-to-day activities, and initiating new or special projects under the
direction of the Council that enhance the Town government and community.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salary and benefit costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates. The FY 2019/20 Town Manager’s
Office budget is programmed to maintain existing staffing and service levels with the addition of
a part time, two-year position to assist with the Town’s emergency preparedness activities and
regional emergency management engagement.
As in prior years, the Town Manager’s Office will continue to direct its attention in managing key
special projects and policies as reflected in the 2019-2021 Town Council Strategic Priorities.
ADMINISTRATIVE SERVICES
Town Manager’s Office
ACCOMPLISHMENTS
Core Goals Accomplishments
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
• Provided oversight to the Council Policy Committee as it evaluated a
variety of land use policies and good government practices.
• Assisted businesses to locate, expand, or stay in Los Gatos, including
updating policies to strengthen the economic vitality of the Town.
• Streamlined the Town’s Special Event Permit process.
• Created and installed banners in the downtown to “Celebrate Los
Gatos” during the 2018 summer months
• Provided strategic guidance to the launch of the Town’s General Plan
update, involving all Town Departments and Boards, Commissions,
and Committees.
Good Governance
Ensure responsive,
accountable, and
collaborative
government
• Provided administrative support to the Pension and OPEB Trusts
Oversight Committee to manage the additional discretionary monies
deposited into the Town’s IRS 115 Pension and healthcare accounts.
• Completed the IT Disaster Recovery Plan.
• Continued to increase transparency and community access to Town
financial information by creating an easy to read pension and other
post-employment benefits website.
• Represented the Town in County-wide and regional forums.
• Supported the Town Council as it took positions on pending
legislation and funding items affecting Los Gatos.
• Continued to enhance community awareness and engagement
through the Town’s Facebook, Instagram and Twitter accounts.
• Enhanced the “Did You Know” social media segment to continue to
improve access to information and promote opportunities for
involvement in public Town activities.
Fiscal Stability
Maintain ongoing
fiscal stability to
provide cost
effective core
services that meet
the needs of the
community
• Led a series of Town Council discussions regarding Internal Service
Funds, Reserve Policies, and other in-depth examinations of
municipal financial practices.
• Partnered with all of the Town’s bargaining groups for the
prospective elimination of retiree health care benefits.
• Led the development of a comprehensive Town-wide budget.
• Provided technical and administrative support to the Council Finance
Committee as it continues to evaluate options to reduce the Town’s
unfunded pension and other post-employment benefit obligations.
• Implemented the State requirements to establish a voter approved
general sales tax measure.
ADMINISTRATIVE SERVICES
Town Manager’s Office
ACCOMPLISHMENTS
Core Goals Accomplishments
Quality Public
Infrastructure
Maintain the
condition and
availability of
public facilities,
transportation
systems, and other
public
infrastructure
• Supported respective Council Members as they serve on regional
boards governing transportation, clean energy, and other topics.
• Led an inter-Departmental team regarding cut-through traffic and
staffed a hotline to respond to community input.
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
• Supported the Arts and Culture Commission in the implementation
of another phase of the Footbridge Restoration project and the
Utility Art Box Program.
• Provided oversight to the Leadership Los Gatos program which
promotes community enrichment and involvement.
• Worked with Jazz on the Plazz, Fiesta de Artes, Farmers’ Market,
and other community organizations regarding special events to
ensure consistency across organizations.
• Operated the 2018 Music in the Park summer concert series.
• Hosted the Town’s annual Spring into Green, Screen on the Green,
and Fourth of July events.
• Oversaw the implementation of the Town’s action items in support
of its World Health Organizations Age-Friendly Community
Designation.
Public Safety
Ensure public
safety through
proactive
community
policing, effective
emergency
response, and
community-wide
emergency
preparedness
• Continued to participate in County-led Emergency Management
training programs and exercises.
• Continued to implement a comprehensive training plan for all Town
staff involved in the activation of the Emergency Operation Center
(EOC).
• Expanded communication and coordination with County Fire and
other agencies regarding wildfire prevention and preparedness.
ADMINISTRATIVE SERVICES
Town Manager’s Office
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - 965 7,000 2,600 4,415
Intergovernmental Revenues - - - - - -
Service Charges 400 510 60 - 20 -
Interest - - - - - -
Other Revenues 13,147 7,129 13,565 1,055 17,384 25,000
TOTAL REVENUES 13,547$ 7,639$ 14,590$ 8,055$ 20,004$ 29,415$
EXPENDITURES
Salaries and Benefits 851,984$ 678,324$ 894,948$ 957,249$ 918,548$ 1,162,583$
Operating Expenditures 23,773 63,255 83,539 115,258 97,033 116,050
Grants - - - - - -
Pass Through Accounts - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 75,220 83,794 92,274 47,475 47,417 67,466
TOTAL EXPENDITURES 950,977$ 825,373$ 1,070,761$ 1,119,982$ 1,062,998$ 1,346,099$
SUMMARY OF REVENUES AND EXPENDITURES
ADMINISTRATIVE SERVICES
Town Manager’s Office
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Land Use Policies Review
Continue to support the Council Policy Committee in its evaluation of land
use policies.
Business Attraction and Retention
Continue to assist businesses to find available locations in Los Gatos and
encourage diverse and unique offerings in the downtown. Economic
Vitality staff will also continue to identify actions in collaboration with other
Town Departments to enhance overall community vitality for Council
consideration.
Music in the Park
Oversee the Town’s 2019 Music in the Park summer concert series and
transition to a new provider for 2020.
Special Events
Continue to work with event organizers to fine tune the Special Events
Permit process, providing guidelines and other information to assist events
and processing all Special Event Permit applications.
General Plan Update
Continue to ensure all Departments and Town Commissions are actively
engaged in the General Plan Update, foster community involvement, and
provide strategic support to the Community Development Department
throughout the General Plan Update process.
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Communication with the Public
Enhance the usefulness of the Town’s website and other communication
tools, including social media, to improve accessibility and transparency of
information and services for the public.
Technology Master Plan
Implement the recently completed IT Disaster Recovery Plan and its high
priority projects. Update the Town’s IT Master Plan to ensure technology
continues to enhance productivity and customer service.
Town Council Policies
Continue to provide support, research, and analysis to the Policy Committee
for the review and revision of Town policies regarding a wide range of
topics.
Town Council Priorities
Lead an annual Strategic Priorities session with the Town Council to provide
guidance on policy, special projects, and key capital investments to align the
work of Town Department and Commissions with current and future
budgets.
ADMINISTRATIVE SERVICES
Town Manager’s Office
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Fiscal Stability
Maintain ongoing
fiscal stability to
provide cost
effective core
services that meet
the needs of the
community
Cost Containment
Continue to provide oversight on the efforts to identify and implement
employee benefit pension and other post-employment benefit costs
containment measures to address long-term fiscal structural issues.
Fiscal Planning
Continue to support the Town Pension and OPEB Trusts Oversight
Committee and Finance Committee and their evaluation of options to
reduce unfunded pension obligations and other related work.
Financial Information
Enhance the description of budget assumptions and graphic representation
to better explain the Town’s budget and other financial documents.
Property Asset Management
Continue to manage the research, analysis, and negotiations regarding the
potential sale and/or lease of remaining Town-owned properties.
Quality Public
Infrastructure
Maintain the
condition and
availability of
public facilities,
transportation
systems, and
other public
infrastructure
Summer One-Way Pilot
Support the communications strategy, address community responses, and
implement community vitality elements for the One-Way Street Pilot for
North Santa Cruz Avenue.
Downtown Parking
Support Parks and Public Works in the preparation of a comprehensive
parking study and determine appropriate next steps and options for Council
consideration.
ADMINISTRATIVE SERVICES
Town Manager’s Office
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
Arts and Culture
Support the Arts and Culture Commission’s Footbridge Mural project and
the Parks and Public Works’ Outside the Box Program.
Cultural Partnerships
Continue to oversee the ongoing partnerships with the Museums of Los
Gatos, the Friends of the Los Gatos Library, Los Gatos-Saratoga Recreation,
local school districts, and other organizations.
Age Friendly Goals
Support the community and Senior Services Commission in the
implementation of the Town’s current Age Friendly Goals and identification
of additional goals.
Public Safety
Ensure public
safety through
proactive
community
policing, effective
emergency
response, and
community-wide
emergency
preparedness
Emergency Preparedness
Increase emergency preparedness activities in collaboration with the
County Fire Department, County Office of Emergency Management, City of
Monte Sereno, and volunteer organizations.
ADMINISTRATIVE SERVICES
Town Manager’s Office
KEY PROGRAM SERVICES
• Provides staff support to the Mayor and Town Council.
• Provides administrative direction and leadership over Town departments, programs, and
services.
• Oversees the Town’s organizational and fiscal management efforts and program
development and evaluation processes.
• Leads the preparation of the annual Operating and Capital Budgets.
• Oversees and administers the Economic Vitality program.
• Oversees the Town Council agenda process.
• Provides centralized customer service through telephone, counter, and website assistance.
• Provides staff support to the Finance Committee, Policy Committee, and the Community and
Senior Services Commission.
• Manages the provision of senior services at the Los Gatos Adult Recreation Center through
the long-term lease agreement with LGS Recreation.
• Manages the contracts with NUMU, Friends of the Library, LGS Recreation, and other
community organizations.
• Manages the Community Grant process.
• Oversees and executes Town events including Spring into Green, 4th of July, and Screen on
the Green.
• Processes all Special Event Permits.
• Addresses resident complaints, inquiries, and requests.
• Oversees continuous improvements in Town administrative processes, measurements, and
other activities.
• Provides public information and website/social media management.
• Oversees special projects and new initiatives, particularly during policy development stages.
• Monitors and participates in regional activities to represent the Town interests.
• Monitors state and federal legislation.
ADMINISTRATIVE SERVICES
Town Manager’s Office
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Town Manager 1.00 1.00 1.00 1.00 1.00
Assistant Town Manager - 1.00 1.00 1.00 1.00
Asst. Town Manager/CDD Director 0.50 - - - -
Administrative Analyst - - 1.00 1.00 1.00
Deputy Town Clerk - - - - 0.25
Assistant to Town Manager 1.00 1.00 - - -
Executive Asst. to Town Mgr.0.50 0.50 0.50 0.50 0.50
Administrative Assistant - - - - 0.13
Office Assistant 0.63 0.38 0.38 0.38 -
Communications Coordinator 0.80 - - - -
Economic Vitality Manager - - 0.30 0.30 0.30
Economic Vitality Coordinator 0.25 0.25 - - -
Events & Marketing Specialist - - 0.50 0.50 0.50
Total Manager's Program FTEs 4.68 4.13 4.68 4.68 4.68
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Facility Attendant 50 50 50 50 50
Emergency Management - - - - 1,000
Administrative Analyst 100 100 100 - -
Intern I 450 450 450 450 675
Total Annual Hours 600 600 600 500 1,725
TOWN MANAGER'S OFFICE STAFFING
ADMINISTRATIVE SERVICES
Town Manager’s Office
2015/16 2016/17 2017/18 2018/19 2019/20
Actuals Actuals Actuals Awarded Proposed
Human Services Grants
Counseling and Support Services for Youth 15,000$ 15,000$ 10,000$ 10,000$ 10,000$
LGS Recreation - 55+ Program - - 10,000 15,000 15,000
LGS Recreation - Clubhouse Scholarship - - 11,000 9,000 7,000
LGS Recreation - Summer Enrichment School Scholarship - - - 4,000 4,000
Live Oak Adult Day Services 13,000 13,000 13,000 13,000 13,000
Live Oak Sr. Nutrition and Service 26,500 28,500 29,000 29,000 25,000
Los Gatos Community Concert Association 500
Next Door Solutions Dom. Violence 15,000 15,000 6,000 3,000 3,000
NUMU - Senior Explorer Program - - - - 1,000
Parents Helping Parents 2,000 - 1,000 - 3,000
Saratoga Area and Senior Coordinating Council - - - - 5,000
Support Network 6,000 6,000 - - -
United Way - 211 Funding 2,500 2,500 - - -
West Valley Community Services 10,000 20,000 20,000 20,000 20,000
West Valley Muslim Association - - - - 1,000
Total Human Services Grants 90,000$ 100,000$ 100,000$ 103,000$ 107,500$
Arts, Cultural & Educational Grants
Art Docents of Los Gatos 3,000$ 4,000$ 4,000$ 4,000$ 3,000$
Cat Walk 3,000 - - - -
Los Gatos Community Concert 1,000 3,800 5,000 5,000 4,000
Los Gatos High School New Millennium Foundation - 2019 STEAM - - - - 3,000
Morning Rotary - - 1,500 - 4,000
NUMU - Cataloguing - - 2,800 - -
NUMU - Youth Explorer Program 5,000 7,000 6,500 6,500 6,000
NUMU - Video Histories with KCAT Project - - - 3,000 -
Veterans M & S F of LG - Veteran's Day Celebration - - - 1,500 -
Youth Science Institute - 5,000 - - -
Total Arts, Cultural & Educational Grants 12,000$ 19,800$ 19,800$ 20,000$ 20,000$
Special Events Grants
Special Events Grants -$ -$ -$ 19,000$ 10,000$
Total Special Events Grants -$ -$ -$ 19,000$ 10,000$
Total Grant Funding 102,000$ 119,800$ 119,800$ 123,000$ 137,500$
Arts Funding
Arts & Culture Commission 2,000 - 5,000 5,000 -
Forbes Mill 5,800 - - - -
Total Arts Funding 7,800$ -$ 5,000$ 5,000$ -$
Grand Total 109,800$ 119,800$ 124,800$ 128,000$ 137,500$
GRANTS AND ARTS FUNDING SUMMARY
ADMINISTRATIVE SERVICES
Town Manager’s Office
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of Town Council reports available 120
hours prior to Town Council meetings:*
(Prior to FY 2015/16, reports were available 96 hours prior to
Town Council meetings)
See Clerk See Clerk See Clerk See Clerk See Clerk
2.
a.10% 6% 10% 13% 14%
3.
a.Percentage of public art pieces in good to excellent
condition:
86% 86% 80% 80% 75%
b.Resident satisfaction with Arts and Cultural
opportunities in Los Gatos:
99% 99% 81% 80% 80%
4.
a.Percentage of businesses satisfied or very satisfied
with business assistance received:**
98% 98%Measure
Discontinued
Measure
Discontinued
Measure
Discontinued
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.See Clerk See Clerk See Clerk See Clerk See Clerk
2.238 304 414 558 837
3.
a.Number of Human Service grants:8 8 8 9 8
b.Number of Arts/Cultural/Educational grants:6 5 5 5 5
c. Number of Special Events grants:**Data Not
Available
Data Not
Available
Measure
Discontinued
Measure
Discontinued
Measure
Discontinued
d.Dollar amount of Special Event grants:***Data Not
Available
Data Not
Available
Data Not
Available
$19,000 $10,000
4.$109,800 $119,800 $124,800 $109,000 $127,500
5.69,200 27,930 40,000 33,000 41,000
6.4 4 4 4 4
7.30 30 Measure
Discontinued
Measure
Discontinued
Measure
Discontinued
8.315 315 Measure
Discontinued
Measure
Discontinued
Measure
Discontinued
9.Data Not
Available
Data Not
Available
Data Not
Available
Data Not
Available
Measure
Discontinued
10.Data Not
Available
Data Not
Available
75 75 75
11.Data Not
Available
Data Not
Available
Data Not
Available
Data Not
Available
Measure
Discontinued
12.Data Not
Available
Data Not
Available
50 50 50
* This measure was moved to Clerk Department during FY 2015/16.
**Measure discontinued effective FY 19/20
***New measure effective FY 19/20.
Number of attendees at events and meeting designed to
attract, retain and educate businesses, and foster
commerce:**
Number of businesses receiving general business liaison
assistance:
Number of businesses receiving direct business support
including in person and phone meetings, and interface
through OpenCounter:**
Commercial Brokers/Property Owner Outreach
Communications:
Number of community/customer referrals:
Number of Town Council agenda reports processed:*
Oversee the Town Council Agenda process to ensure
Supplement resources for nonprofit agencies providing
The average percentage of a grantee's budget that
comes from the Town's grant contributions:
Foster a comprehensive arts environment in Los Gatos
Foster business growth and success to provide jobs and
Number of events, presentations or meetings designed
to attract, retain or educate businesses.**
Number of business, commercial property owners, and
industry professionals receiving business liaison services
through the Economic Vitality Office. **
Number of Art in the Council Chambers exhibitions
installed and curated:
Grant agreements administered:
Number of Los Gatos residents directly served by Town
grant-funded organizations:
Total dollar amount of General Fund grant agreements
administered:
Administrative Services
HUMAN RESOURCES
PROGRAM 2201
PROGRAM PURPOSE
The purpose of the Human Resources Program is to attract, develop, and retain a quality
workforce to provide high quality Town services. It accomplishes this by providing effective and
efficient employee recruitment and retention, professional development, training,
organizational development, compensation and classification administration, employee
relations support, safety and workers’ compensation administration, benefit administration, and
policy and procedure development and administration. Employee relations activities emphasize
proactive and preventive informal resolution of employee and management concerns. Program
staff is responsible for the development of Memoranda of Understanding (MOU’s) with the
Town’s three bargaining units and informal discussions with the Town’s management and
confidential employees, all subject to Council direction and approval.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates. The FY 2019/20 Human Resource’s
budget is programmed to maintain existing staffing and service levels.
Human Resource staff will continue to assist the organization with filling critical Town-wide
positions through effective recruitment and selection methods and will continue to assist
Departments with succession planning; retention and training; and restructuring and redesigning
jobs for efficiencies as vacancies become available.
ADMINISTRATIVE SERVICES
Human Resources
ACCOMPLISHMENTS
Core Goals Accomplishments
Good
Governance
Ensure
responsive,
accountable and
collaborate
government
• Successfully recruited and onboarded 16 positions.
• Organized a Health and Wellness Fair for employees with various
local vendors in attendance offering preventative health screenings,
flu shots, healthy snacks, and wellness information.
• In continued compliance with AB 1825, all of the Town’s
management, supervisory, elected officials, and new employees
received bi-annual harassment training.
• Formed a new cross-departmental Wellness Committee to create a
program that will enhance the Town’s overall employee benefit
package, encourage a healthy workforce, and offer fitness
opportunities.
• Selected and implemented a new employee performance evaluation
software product that will create efficiencies in the employee review
process, such as: providing an electronic tracking and routing
process.
• Arranged on-site workers’ compensation informational training
sessions for management, supervisors, and lead workers.
• Coordinated Department of Transportation training for employees
that maintain Class A driver licenses, and their supervisors, related to
required random drug testing and reasonable suspicion reporting.
Fiscal Stability
Maintain
ongoing fiscal
stability to
provide cost
effective core
services that
meet the needs
of the
community
• Completed timely labor negotiations with the Town’s three
bargaining units, including the elimination of Retiree healthcare
prospectively.
• Conducted competitive salary studies for all represented and
unrepresented employee groups to support attraction and retention
of employees.
• Updated the Town’s benefit and compensation plan documents for
management and confidential employees.
• Replaced the Town’s existing employee workers’ compensation
designated medical treatment facility with two additional facilities
offering competitive pricing, flexible hours, and convenient locations.
ADMINISTRATIVE SERVICES
Human Resources
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Intergovernmental Revenues - - - - - -
Service Charges - - - - - -
Interest - - - - - -
Other Revenues - 15,235 - - - -
TOTAL REVENUES -$ 15,235$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits*330,228$ 379,863$ 454,488$ 545,798$ 574,675$ 601,497$
Operating Expenditures 204,794 143,114 141,199 142,156 136,562 142,156
Grants - - - - - -
Pass Through Accounts - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 24,590 29,937 34,867 11,740 11,741 18,338
TOTAL EXPENDITURES 559,612$ 552,914$ 630,554$ 699,694$ 722,978$ 761,991$
SUMMARY OF REVENUES AND EXPENDITURES
* Personnel previously budgeted in the Workers' Compensation Internal Service Fund are budgeted in the Human Resources Program
beginning in FY 2018/19.
ADMINISTRATIVE SERVICES
Human Resources
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good
Governance
Ensure
responsive,
accountable
and
collaborate
government
Personnel Rules and Regulations
Complete the process to review and update the Town’s Personnel Rules and
Regulations, which includes: meeting and conferring with employee groups
regarding the proposed changes and bringing a recommendation to the Town
Council to formally adopt a resolution accepting the revisions.
Labor Relations
Meet and confer regarding salary re-opener language related to the TEA and
AFSCME contracts prior to June 30, 2020.
Coordinate CalPERS pension contract amendment to formalize pension cost-
sharing to begin in October 2019 for LGPOA classic members.
Training and Development
Engage with a certified trainer to conduct additional required training for
Preventing Workplace Harassment, Discrimination and Retaliation, including
Bullying and Bystander segments, for all employees and elected officials
resulting from SB 1343 that was effective January 1, 2019.
Develop and present an internal employee training program related to interview
and public presentation skills.
Identify and make available other training opportunities.
Records Management
Activate the Forms module of the Town’s current recruitment platform, NeoGov,
to transition all Human Resources related forms to an electronic format allowing
for the creation of signature workflows/routing and a seamless upload to
employee files as well as automated delivery of executed forms to employees
and management.
Fiscal
Stability
Maintain
ongoing fiscal
stability to
provide cost
effective core
services that
meet the
needs of the
community
Recruitment/Onboarding
Implement the Onboarding module of the Town’s current recruitment platform,
NeoGov, to create efficiencies and consistencies in the hiring of new employees
as well as to deliver a welcoming experience.
Succession Planning
Continue to partner with Departments to identify future retirements and create
a plan to ensure the transfer of institutional knowledge while simultaneously
providing training opportunities to prepare employees for upcoming
promotional opportunities.
ADMINISTRATIVE SERVICES
Human Resources
KEY PROGRAM SERVICES
• Provides effective administration and ensures legal compliance of employee relations
program.
• Conducts employee training and organizational development assessments.
• Administers, evaluates, and selects competitive employee benefits.
• Works collaboratively with Department managers to facilitate the Town’s recruitment and
selection programs.
• Administers and refreshes classification and compensation plans.
• Provides information and interpretation regarding Town personnel rules, regulations and
procedures, MOUs, administrative policies, and ordinances.
• Partners with the Town Manager’s Office and Town Attorney’s Office to resolve personnel
issues.
• Maintains employee personnel files, records, and documentation.
• Ensures all legislative changes related to the Human Resources program areas (i.e.,
employment, benefits, training, workers’ compensation, and recruitment) are communicated
and implemented in a timely manner.
• Manages the workers’ compensation program.
• Collaborates with the Parks and Public Works Department to administer the safety and
ergonomics programs, including supporting the Town’s employee Health and Safety
Committee.
• Develops, implements, revises, and maintains administrative policies and procedures to
ensure incorporation of legislative and Town-wide changes.
• Serves as advisor to employee recognition program.
• Provides support for Personnel Board activities.
• Participates in the development of multi-agency training programs, such as the Leadership
Academy.
ADMINISTRATIVE SERVICES
Human Resources
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Human Resources Director*0.75 0.75 0.75 1.00 1.00
Administrative Analyst*0.80 0.80 1.30 1.00 1.00
Human Resources Technician 1.00 1.00 1.00 1.00 1.00
Office Assistant - 0.13 - - -
Total Human Resources FTEs 2.55 2.68 3.05 3.00 3.00
HUMAN RESOURCES PROGRAM STAFFING
*Personnel previously budgeted in Administrative Services Department Internal Service funds are budgeted in
the General Fund beginning in FY 2018/19.
ADMINISTRATIVE SERVICES
Human Resources
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of employees rating benefit program
material, products, and services as good to excellent:
89% 95% 94% 96% 96%
2.
a.Percentage of employees rating the effectiveness of
training classes as good to excellent:
71% 82% 83% 79% 80%
b.Percentage of employee evaluations completed by due
date:
90% 90% 90% 87% 92%
3.
a.Percentage of employees rating safety programs as
good or excellent based on quality, content, and
78% 76% 78% 84% 85%
4.
a.Percentage of labor agreements ratified prior to
expiration of existing contracts:
0%Not Applicable 100%100%Not Applicable
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.186 208 165 164 164
2.30 26 31 19 15
3.2,914 3,100 2,147 1,700 1,300
4.14 9 8 12 8
5.49% 50% 56% 58% 60%
6.51 58 52 54 52
To provide effective and efficient safety programs.
To provide effective and efficient employee recruitment and
To provide effective and efficient professional
To provide effective and efficient employee relations
Percentage of eligible employees participating in deferred
compensation:
Number of sick leave hours used per benefitted employee:
Number of Workers' Compensation claims filed:
Number of (full-time, part-time, and temporary) employees:
Number of recruitments conducted:
Number of employment applications processed:
Administrative Services
FINANCE
PROGRAM 2301
PROGRAM PURPOSE
The Finance Program assures fiscal accountability to the Council and to the public. The Finance
Program’s core services are to: provide financial oversight and administer accounting functions
for all of the Town’s funds and accounts; prepare the Town’s Annual Operating and Capital
Budgets for fiscal and service accountability; coordinate the annual financial audit and
preparation of the Comprehensive Annual Financial Report (CAFR) to verify that proper fiscal
practices are maintained; administer the Town’s Business License, Accounts Payable, Accounts
Receivable, Investing, and Payroll functions; and oversee the Town’s Purchasing and Claims
Administration functions, ensuring proper practices are in place, and that fiscal and operational
responsibility is upheld.
BUDGET OVERVIEW
The Finance Program’s FY 2019/20 budget reflects an increase in business license processing fees
and interest earnings, while business license tax revenue is declining. Business license tax
revenue is based on the anticipated number of licensed businesses and gross receipts activity.
The Finance Program continues to monitor business license tax receipts and implement
improvements for collections. The FY 2019/20 budget includes increases in salaries and benefits
costs attributed to negotiated salary raises, and higher benefit and CalPERS pension rates. The
FY 2019/20 budget also reflects the addition of one permanent Accountant/Finance Analyst
position in the Finance Department, partially offset by a reduction in part-time and temporary
hours.
ADMINISTRATIVE SERVICES
Finance
ACCOMPLISHMENTS
Core Goals Accomplishments
Good
Governance
Ensure
responsive,
accountable and
collaborate
government
• Coordinated the successful development of the FY 2017/18
Comprehensive Annual Financial Report (CAFR) and corresponding
financial and compliance audit of the Town of Los Gatos.
• Achieved the GFOA’s Certificate of Achievement for Excellence in
Financial Reporting for the CAFR for the FY 2016/17.
• Achieved the GFOA’s Distinguished Budget Presentation Award for
the FY 2018/19 Operating Budget.
• Completed State Controller’s “Cities Annual Report” and “Streets
Report.”
Fiscal Stability
Maintain
ongoing fiscal
stability to
provide cost
effective core
services that
meet the needs
of the
community
• Managed the coordination and on-time preparation of the FY
2019/20 Operating Budget and FY 2019/20-2023/24 Capital
Improvement Program for Council consideration.
• Managed the Town’s investments and prepared quarterly investment
reports.
• Supported the Successor Agency and its required filings.
• Conducted further analyses for the Council Finance Committee and
Town Council regarding options to pay down unfunded liabilities.
• Provided ongoing fiscal controls for contracts and other Town
expenditures.
• Completed a comprehensive fee study for the Town to evaluate cost
recovery and recommend potential fee schedule modifications.
ADMINISTRATIVE SERVICES
Finance
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes 1,465,547$ 1,720,980$ 1,686,251$ 1,650,000$ 1,490,000$ 1,400,000$
Licenses and Permits - - - - - 110,000
Intergovernmental Revenues - - - - - -
Service Charges 155 509 930 - 70 -
Interest 620,895 171,653 244,762 267,806 932,518 629,774
Other Revenues - - - - - -
TOTAL REVENUES 2,086,597$ 1,893,142$ 1,931,943$ 1,917,806$ 2,422,588$ 2,139,774$
EXPENDITURES
Salaries and Benefits*807,744$ 797,403$ 857,806$ 1,092,989$ 979,508$ 1,343,403$
Operating Expenditures 123,678 135,057 125,833 170,300 139,575 170,200
Grants - - - - - -
Pass Through Accounts - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 61,342 69,615 66,232 28,529 28,490 31,610
TOTAL EXPENDITURES 992,764$ 1,002,075$ 1,049,871$ 1,291,818$ 1,147,573$ 1,545,213$
SUMMARY OF REVENUES AND EXPENDITURES
* Personnel previously budgeted in various Internal Service Funds are budgeted in the Finance Program beginning in FY 2018/19.
ADMINISTRATIVE SERVICES
Finance
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Financial System Upgrade
Identify system parameters and evaluate potential replacement options of
the Town’s financial/personnel information system to support Town-wide
budget-related operations and community needs.
Electronic General Ledger Journal Entry Files
Continue to scan general ledger journal entry files to store electronically in
Laserfiche.
Department Cross Training in Key Functional Areas
Continue to cross train in key functional areas of the Finance Department
with an emphasis on Payroll.
Online Timesheets
Research viability of online submittal and approval of payroll timesheets,
through the existing financial information system. Implementation would
be done through a phased approach.
Fiscal Stability
Maintain ongoing
fiscal stability to
provide cost
effective core
services that meet
the needs of the
community
Long-Term Budget Development
Provide support, analysis, and recommendations to restructure and reduce
long-term projected increases in employee salary and benefit costs.
Explore ways to generate one-time or ongoing funds.
Business License Amnesty Program
Identify terms and conditions, timeframe, and notify businesses of a
potential amnesty program. Provide compliance period in which
businesses can pay business license with no penalty.
Town Council Finance Committee
Further support the Town Finance Committee as it pursues identifying
strategies to address the Town’s unfunded pension and OPEB liabilities,
and identify new revenue sources.
ADMINISTRATIVE SERVICES
Finance
KEY PROGRAM SERVICES
• Develops and monitors the Town’s Annual Operating and Capital Budgets in accordance with
Governmental Finance Officer Association (GFOA) guidelines. Monitoring includes a Mid-
Year Budget Report.
• Coordinates the annual audit of the Town’s financial statements and preparation of the
Comprehensive Annual Financial Report (CAFR).
• Maintains the Town’s financial information system for record-keeping and reporting of all
financial transactions.
• Oversees Town’s Investment portfolio.
• Manages Other Post-Employment Benefits (OPEB) and Pension Trusts.
• Track legacy Redevelopment obligations that must be paid over the remaining life of the debt
service.
• Provides Accounts Payable and Payroll disbursement and reporting services; Accounts
Receivable invoicing, revenue collection, and cash reconciliation; and Business License Tax
processing and auditing services.
• Provides accounting, arbitrage reporting, and claim reimbursement services for bond issues.
• Provides oversight of procurement functions including Purchase Order processing, financial
tracking of contracts, vendor resolution issues, and proper accounting allocation.
ADMINISTRATIVE SERVICES
Finance
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Finance Director 1.00 1.00 1.00 1.00 1.00
Finance & Budget Manager 1.00 1.00 1.00 1.00 1.00
Accountant/Fin Analyst 1.00 1.00 0.99 0.99 1.99
Payroll Technician*0.95 0.95 0.95 1.00 1.00
Administrative Analyst*- 0.90 1.80 2.00 2.00
Administrative Technician 0.90 - - - -
Account Technician 1.25 1.25 0.35 0.35 -
Total Finance Services FTEs 6.10 6.10 6.09 6.34 6.99
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Funded Funded Funded Funded Proposed
Administrative Analyst 626 626 626 626 -
Mail Room Clerk (Library Dept Temps)250 250 250 250 250
Total Annual Hours 876 876 876 876 250
FINANCE PROGRAM STAFFING
*Personnel previously budgeted in Administrative Services Department Internal Service Funds are budgeted in the
General Fund beginning in FY 2018/19.
ADMINISTRATIVE SERVICES
Finance
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Average rate of return on investments:0.86% 1.25% 1.73% 1.94% 1.94%
2.
a.Town Financial Statements receive an 'Unqualified
Opinion' from the Town's independent auditor:
Yes Yes Yes Yes Yes
b. Governmental Finance Officer Association (GFOA)
'Certificate of Achievement of Excellence in Financial
Reporting' awarded to the Town:
Yes Yes Yes Yes Yes
3.
a.Governmental Finance Officer Association (GFOA)
'Certificate of Achievement of Excellence in Budgeting'
awarded to the Town:
Yes Yes Yes Yes Yes
4.
a.Percent of State Controller's annual financial reports
completed and filed by deadlines:
100% 100% 100% 100% 100%
b. Percent of County annual financial reports completed and
filed by deadlines:
100% 100% 100% 100% 100%
c.Percent of time revenue analyses completed within 30
days of month-end:*
Data Not
Available
Data Not
Available
Data Not
Available
Data Not
Available
Data Not
Available
d.Percent of time bank statements reconciled to general
ledger within 30 days of month-end:*
Data Not
Available
Data Not
Available 100% 100% 100%
e.Percent of quarterly reports completed and submitted to
Council by deadlines:**
100% 100% 100% 100% 100%
5.
a.Percentage of Accounts Payable invoices paid accurately:99% 99% 99% 99% 99%
b.Percentage of Payroll checks paid accurately and on-time:99% 99% 99% 99% 99%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.4 4 4 4 4
2.0 0 0 0 0
3.8,443 7,855 7,643 7,600 7,500
4.75 68 62 60 60
5.186 186 186 186 186
6.4,389 4,057 4,468 4,300 4,300
* During FY 2015/16, the method for calculating this performance measure was changed. See measure #4e.
** New measure effective FY 2015/16.
Assure legal and fiscal accountability to the public, in
compliance with established accounting standards.
Prepare accurate budget forecasts and workplans in
compliance with standard budgeting practices.
Provide timely and accurate financial reports within specified
deadlines.
Provide oversight of Town investment activities to obtain
highest available portfolio earnings in accordance with State
and Town Codes.
Number of Business Licenses issued annually:
Provide financial oversight and administer accounting
functions for all Town funds and accounts.
Annual number of invoices entered into the Accounts Payable
s stem
Number of general ledger corrections needed during audit
due to processing error:
Average number of Accounts Payable checks issued weekly:
Quarterly investment reports to Town Council:
Average number of regular and temporary employee payroll
checks issued bi-weekly:
Administrative Services
CLERK AD MINISTRATION
PROGRAM 2401
PROGRAM PURPOSE
The Clerk Administration Program serves the public by providing information and assistance
related to Town records; Council actions; Boards, Commissions, and Committees; public
meetings; and elections. Currently, core services include maintaining key Town records through
the timely indexing of resolutions, ordinances, minutes, rosters, recordings, and agreements.
The program is focused on making Town records accessible by adding to the electronic repository
of documents. The program’s ultimate goal is to have all Town public records accessible to the
public through the Town’s website. The Clerk Administration Program also recruits individuals
to serve on the Town’s advisory bodies and assists them with the document filing requirements
of the Fair Political Practices Commission. The Clerk Administration Program handles Town-
related election activities and coordinates its efforts with the Santa Clara County Registrar of
Voters to ensure an efficient election process. The Clerk Administration Program also manages
the Council agenda packet preparation, posting, and distribution.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates. In addition, the two Office Assistant
positions were reclassified to one Deputy Clerk and one Administrative Assistant to better align
with current service delivery and needs. The FY 2019/20 Clerk’s budget is programmed to
maintain existing staffing and service levels.
ADMINISTRATIVE SERVICES
Clerk Administration
ACCOMPLISHMENTS
Core Goals Accomplishments
Good Governance
Ensure responsive,
accountable and
collaborative
government
• Began to create a Council Member Handbook as part of the
Town’s continuing efforts to increase efficiency and service to the
Town Council.
• Continued the update of the Retention Schedule and created the
required forms for transferring and destroying of records in
coordination with the Town Attorney and the Manager’s Office.
• Completed a comprehensive review of the electronic agenda
management system and identified improvements that will start in
the next fiscal year.
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
• Presented an overview of the Clerk Department’s role and
responsibilities at Leadership Los Gatos, highlighting the Board,
Commission, and Committee Commissioner recruitment process.
• Participated in Spring into Green in April to provide information on
current Board, Commission, and Committee openings and the role
of the Clerk Department.
• Celebrated Municipal Clerks Week in May by inviting the public
into the Clerk’s office for tours and to increase the public’s
awareness of Municipal Clerks and the vital services they provide
for local government and the community.
ADMINISTRATIVE SERVICES
Clerk Administration
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Intergovernmental Revenues - - - - - -
Service Charges - - - - - -
Interest - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits 243,127$ 283,271$ 286,260$ 311,423$ 301,711$ 397,425$
Operating Expenditures 17,013 14,225 18,127 24,105 23,185 22,005
Grants - - - - - -
Pass Through Accounts - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 16,278 18,416 18,589 6,979 6,985 19,518
TOTAL EXPENDITURES 276,418$ 315,912$ 322,976$ 342,507$ 331,881$ 438,948$
SUMMARY OF REVENUES AND EXPENDITURES
ADMINISTRATIVE SERVICES
Clerk Administration
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good
Governance
Ensure
responsive,
accountable
and
collaborate
government
Records Retention
Continue to implement the Town’s Retention Policy, including procedures and
schedules.
Public Engagement
Celebrate Municipal Clerks Week in May by inviting the public into the Clerk’s
office for tours and to increase the public’s awareness of Municipal Clerks and
the vital services they provide for local government and the community.
Continue to participate in Spring into Green to increase the public’s awareness
of the vital role of the Clerk Department.
Continue to participate in Leadership Los Gatos, highlighting the Board,
Commission, and Committee Commissioner recruitment process.
Quality Public
Infrastructure
Maintain the
condition and
availability of
public
facilities,
transportation
systems, and
other public
infrastructure
Public Document Accessibility
Make various public documents available to the public through the Town’s
website. All resolutions and ordinances have been added to the repository and
the Department is now adding historical minutes so that the public can access
documents directly through the Town’s website.
Completed the first year of utilizing NetFile, e-filing for the required Fair
Political Practices Commission (FPPC) Form 700 and Campaign Statements. The
system allows the public to access the documents directly through the Town
website.
ADMINISTRATIVE SERVICES
Clerk Administration
KEY PROGRAM SERVICES
• Prepares and distributes all Town Council and Council Committee agenda packets.
• Provides public notice of Town Council, Commission, Committee, and Board meetings.
• Coordinates recruitment and appointment process for Town Boards, Commissions, and
Committees.
• Accepts and files appropriate documents associated with municipal elections.
• Acts as Filing Official for the Town’s Conflict of Interest Code (Form 700) in conformance
with the requirements of the Fair Political Practices Commission.
• Preserves and maintains the Town records and legislative history.
• Responds to Public Records Act requests.
• Provides risk management services, and processes and monitors all Town contracts.
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Clerk Administrator 1.00 1.00 1.00 1.00 -
Town Clerk - - - - 1.00
Deputy Town Clerk - - - - 0.63
Administrative Assistant - - - - 0.88
Office Assistant*1.00 1.25 1.38 1.50 -
Total Clerk Admin FTEs 2.00 2.25 2.38 2.50 2.50
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Funded Funded Funded Funded Proposed
Intern 1 - - - - 375
Total Annual Hours - - - - 375
CLERK ADMINISTRATION STAFFING
*Personnel previously budgeted in Administrative Services Department Internal Service Funds are budgeted in
the General Fund beginning in FY 2018/19.
ADMINISTRATIVE SERVICES
Clerk Administration
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of resolutions, agreements, and ordinances indexed
within five business days:
99% 99% 99% 99% 99%
b.Percentage of Town Council Minutes prepared within five
business days:
99% 99% 99% 99% 99%
2.
a.Percentage of Town Council reports available 120 hours prior to
Town Council meetings:* (Prior to FY 2015/16, reports were
available 96 hours prior to Town Council meetings)
100% 100% 100% 100% 100%
3.
a.Percentage of Public Records requests received by the Town
Clerk's Office that are completed within 10 days.**
95% 95% 95% 95% 95%
4.99% 95% 95% 95% 95%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.Number of Legislative Records indexed:
a.Number of resolutions indexed:50 70 68 68 65
b.302 240 262 250 245
c.80 52 65 60 60
d.Number of ordinances indexed:12 5 17 10 8
2.97 96 74 80 80
3.Number of commission and board seats available:****90 87 91 91 91
4.156 110 145 120 120
5.173 190 164 170 170
6.12 19 7 22 15
7.1,500 Measure
Discontinued
Measure
Discontinued
Measure
Discontinued
Measure
Discontinued
8.352 381 368 350 350
9.320 315 378 365 360
10.Number of Public Records Act requests processed:***162 135 139 130 130
* This measure moved from Town Manager Office during FY 2015/16.
** New measure effective FY 2014/15.
*** This measure moved from Town Attorney Office during FY 2015/16.
****This measure used to read "Number of advisory board seats available". Changed to "commission and board" to align better with the
related measure #2.
***** This measure was discontinued effective FY 2018/19 since the Town is moving into more electronic storage of documents.
Provide efficient and effective indexing of key documents to ensure
adequate tracking of and accessibility to the Town's legislative
Number of agreements indexed:
Number of documents recorded:
Percentage of vacancies filled on an annual basis to maximize
community participation within the Town's advisory bodies.
Oversee the Town Council Agenda process to ensure comprehensive
information and analysis is provided to the Town Council in a timely
manner.
Number of Town Council agenda reports processed:*
Oversee the Public Records Act requests in a timely and effective
manner.
Number of commission and board applications and appointments
Number of required insurance certificates verified:
Number of bids processed and project files monitored for final action:
Number of Town records processed for retention:*****
Number of Legal Notices published within established timelines:
Number of Fair Political Practices Commission (FPPC) Form 700:
Administrative Services
INFORMATION TECHNOLOGY STAFFING
PROGRAM 2502
PROGRAM PURPOSE
Information Technology (IT) staffing program reflects all salaries and benefits related to IT
staffing.
BUDGET OVERVIEW
The FY 2019/20 budget reflects a overall decrease in salaries and benefits from the prior year
Adopted Budget which is attributed to the combined effect of negotiated labor agreements and
increased CalPERS and medical benefits rates, and moving the Network Administrator position
to the Police Department as an IT Systems Administrator. In addition, the IT Analyst position was
reclassified to IT Systems Administrator to better align with current service delivery needs. These
positions are responsible for overseeing the implementation and maintenance of technology
improvements in the Police Department or all other Departments, respectively. The two
positions (one programmed in Police Department and another in this program) ensure that the
Town continues to provide cost-effective and efficient service delivery throughout the
organization.
ADMINISTRATIVE SERVICES
Information Technology Staffing
ACCOMPLISHMENTS
Core Goals Accomplishments
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Completed new, improved, and upgraded systems, including the
following:
• Wireless network system replacement
• Disaster recovery plan inventory
• Online mapping upgrades
• Security best practices improvements
• Council chambers projector/switch replacement
• Electronic form and workflow improvements
• PC, laptop, and server replacements
• Accela development application system upgrade
• Internet security upgrades
• Anti-virus/ransomware upgrades
• Email security phish/malware training implementation
• Server operating systems and management systems upgrades
• Police computer aided dispatch and reports upgrades
• Library phone system replacement
• Printers/copiers
ADMINISTRATIVE SERVICES
Information Technology Staffing
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Intergovernmental Revenues - - - - - -
Service Charges - - - - - -
Interest - - - - - -
Other Revenues - - - 169,300 169,300 -
TOTAL REVENUES -$ -$ -$ 169,300$ 169,300$ -$
EXPENDITURES
Salaries and Benefits*-$ -$ 33$ 682,962$ 551,073$ 576,534$
Operating Expenditures - - - - - -
Grants - - - - - -
Pass Through Accounts - - - - - -
Fixed Assets - - - - - -
Internal Service Charges - - - 1,801 - 1,660
TOTAL EXPENDITURES -$ -$ 33$ 684,763$ 551,073$ 578,194$
SUMMARY OF REVENUES AND EXPENDITURES
* Personnel previously budgeted in Information Technology Internal Service Fund are budgeted in the Information Technology
Staffing Program beginning in FY 2018/19.
ADMINISTRATIVE SERVICES
Information Technology Staffing
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and enhance
the appearance,
character, and
environment quality of
the community
Development of IT Master Plan Projects
Continue to implement selected projects in the current IT master plan to
enhance productivity, including e-government improvements.
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Equipment Replacement
Replace certain servers, computers, notebooks, monitors, and printers as
part of the replacement program.
Fiscal Stability
Maintain ongoing fiscal
stability to provide cost
effective core services
that meet the needs of
the community
Electronic Document Management System
Expand electronic document management in Finance, Human Resources,
Parks and Public Works, and other Departments to increase efficiency of
record retrieval.
Update IT Master Plan
Complete an updated Master Plan to guide the Town’s strategic
investments in technology to improve Town service delivery, transparency,
efficiency, and government access.
Quality Public
Infrastructure
Maintain the condition
and availability of
public facilities,
transportation
systems, and other
public infrastructure
Disaster Recovery
Expand virtualization of servers to aid in disaster recovery and added
efficiency to improve disaster recovery.
Civic Enrichment
Foster opportunities
for citizen
involvement, and
cultural, recreational,
and individual
enrichment
Online Services Improvements
Complete improvements for the online tree permits and development
applications, online business license applications, and other online
improvements, consistent with the Town Council’s Strategic Priorities to
improve efficiency and 24/7 service to the public.
ADMINISTRATIVE SERVICES
Information Technology Staffing
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Performs maintenance and upgrades of administrative network system (servers, PCs,
notebooks, printers, hardware, and software).
• Makes Town-wide IT replacement program purchases.
• Provides customer technical support.
• Completes research and planning for new technology solutions.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
IT Manager*- - - 1.00 1.00
Network Administrator*- - - 1.00 -
IT Systems Administrator - - - - 1.00
IT Analyst - - - 1.00 -
IT Technician*- - - 1.00 1.00
Total IT FTEs - - - 4.00 3.00
INFORMATION TECHNOLOGY STAFFING
*Personnel previously budgeted in Information Technology Internal Service fund are budgeted in the
Information Technology Staffing General Fund program beginning in FY 2018/19.
Core Goals Key Projects
Public Safety
Ensure public safety
through proactive
community policing,
effective emergency
response, and
community-wide
emergency
preparedness
Police Support Technology
Maintain the Police computer aided dispatch and records management
systems.
ADMINISTRATIVE SERVICES
Information Technology Staffing
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of time service requests are resolved within
established guidelines:
85% 87% 85% 80% 85%
b.Percentage of network availability during normal
business hours:
99% 99% 99% 99% 99%
c.Percentage of customers rating support as "good" or
"excellent" based on timeliness:
98% 98% 97% 98% 98%
d.Percentage of customers rating support as "good" or
"excellent" based on quality of service:
98% 96% 96% 97% 98%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.230 238 238 240 240
2.72 73 77 78 78
3.34 33 33 34 34
4.2980 3040 4020 4190 5000
Support the delivery of services to all the Town’s
customers through the use of SMART technology
(Sensible, Multi-modal, Accessible, Responsive, and Time
phased technology).
Number of service requests received:
Number of network servers maintained:
Number of network printers maintained:
Number of PCs/Notebooks maintained:*
Administrative Services
NON-DEPARTMENTAL PROGRAM
PROGRAM 1201
PROGRAM PURPOSE
Appropriated funds are provided in the Non-Departmental Program to account for a variety of
Town services and activities not specifically attributable to individual Departments. Tax
revenues, license and permit fees, and intergovernmental revenues are generated as a result of
overall government operations. Non-Departmental employee and retiree expenditures, Town-
wide organizational costs, Town memberships, and joint-agency service agreements benefiting
the entire Town are also contained in the Non-Departmental Program.
BUDGET OVERVIEW
The majority of the Town’s general revenues are accounted for in the Non-Departmental
Program. Current trends in some tax revenues indicate that the local economy is continuing to
be strong. The FY 2019/20 proposed General Fund budget assumes growth trends in
economically sensitive revenue sources such as Property Tax, Transient Occupancy Tax, and
Franchise Fees. The FY 2019/20 Sales Tax projection is declining overall as online sales continue
to detract from brick and mortar shops and due to the Netflix business model change. As a result,
these estimates are conservative, and the Town will continue its proactive efforts to retain and
protect vital revenue sources, align Town services with projected revenue streams to improve
and enhance efficiencies, and manage staff deployment consistent with service delivery.
The Town of Los Gatos provides a defined benefit pension plan for all full-time employees and
some part time benefitted employees as part of their total compensation package. Defined
benefit plans provide a fixed, pre-established benefit payment for employees in retirement based
on a formula which takes into account an employee’s year of service and highest average annual
salary. The defined benefit pension has been a standard part of compensation in
ADMINISTRATIVE SERVICES
Non-Departmental
governmental organizations and in Los Gatos is in lieu of participating in Social Security, except
for the required Medicare rate of 1.45% of all wages.
The Town’s pension plans are administered by the Board of Administration of the California
Public Employees’ Retirement System (CalPERS). The Board of Administration is responsible for
the management and control of CalPERS. In addition, the Board has exclusive control of the
administration and investment of funds.
The Town’s pension plans over the past several decades, like all other CalPERS participants, have
experience unfavorable investment returns, changes in actuarial assumptions, and unfavorable
demographic shifts which have outweighed any positive plan experiences, resulting in increasing
employer contributions. The CalPERS rates for FY 2018/19 are either 46.085% or 12.961% for
public safety employees, depending on date of entrance into CalPERS, and 30.87% for
miscellaneous employees.
The Town also provides a healthcare benefit for all eligible employees. The healthcare plan pays
all, or a portion of, health insurance premiums for qualified retirees and their survivors and
dependents. The Town’s healthcare plan is an Internal Revenue Code Section 115 Trust which is
administered by the Town Pension and OPEB Trusts Oversight Committee.
Photocopy and printer equipment, postage, and bulk mail expenditures are now centrally funded
through the Non-Departmental Program, and subsequently charged back to the appropriate
Department for services and materials utilized on a monthly basis. The Town maintains
approximately 34 printers and copiers. The lease and maintenance service includes toner and
repairs for all copiers and printers and the Non-Departmental Program pays for copy paper for
use on the printers and copiers.
The Non-Departmental Program includes the following:
• $1,242,000 for the cost of covering the Town’s portion of retiree medical insurance
premiums. The Town has paid for this expenditure since the Town became a member of the
CalPERS medical plan as it is part of the CalPERS agreement.
• $1,100,000 for the actuarially-required contribution for post-retirement benefit and pension
obligations. The Governmental Accounting Standards Board Statement No. 45 (GASB 45)
requires that the Town accrue an annual expenditure on its financial statements for the cost
of providing post-retirement health care costs.
• $1,230,925 for the lease payment on the Town’s Library building as pledged under the 2010
ADMINISTRATIVE SERVICES
Non-Departmental
Certificates of Participation. This payment is offset by a reimbursement from the Successor
Agency to the Los Gatos Redevelopment Agency, with a result of no net impact on the Town’s
General Fund budget.
• $674,099 for the lease payment on the Town’s Corporation Yard property as pledged under
the 2002 Certificates of Participation. This payment is offset by a reimbursement from the
Successor Agency to the Los Gatos Redevelopment Agency, with a result of no net impact on
the Town’s General Fund budget.
• $390,000 payment toward unfunded pension liability.
• $233,000 for animal control services provided by the City of San Jose. The Town entered into
a 20-year agreement with the City of San Jose effective July 1, 2004.
• $139,900 for Santa Clara County’s Tax Administration fee for collecting and processing of the
Town’s assorted tax receipts.
• $100,000 for the Town Manager’s Contingency and Productivity Funds to address unforeseen
situations or opportunities that may arise during the fiscal year.
• $70,000 for additional special studies when needed.
• $40,000 for the Los Gatos Chamber of Commerce contract to provide support for the
Chamber’s information center.
• $20,000 for a Town Council Contingency Fund for the Council to address unique issues that
may arise during the fiscal year.
• $15,000 for employee health and wellness program.
• $15,000 for employee commuter benefits program.
• $10,000 for one more year of a senior transportation pilot within the West Valley. The
program provides door to door transport services to seniors at a discounted or subsidized
rate.
• $10,000 for organizational development and training to address needs of the Town
organization when opportunities arise.
The Non-Departmental program budget also reflects a transfer of $5.7 million from the General
Fund Capital and Special Projects Reserve to the General Fund Appropriated Reserves (GFAR) to
support the Capital Improvement Program (CIP). The transfer supports capital projects as
outlined in the proposed Capital Improvement Program. A $10,000 transfer is included for
stormwater management to comply with permitting requirements. In addition, the Non-
Departmental program budget also reflects a transfer of $1.1 million from the Compensated
Absences Reserve to the Workers Compensation Fund.
ADMINISTRATIVE SERVICES
Non-Departmental
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Property Tax 10,779,434$ 11,518,257$ 12,510,822$ 12,507,071$ 13,543,960$ 14,174,700$
VLF Backfill Property Tax 2,984,023 3,237,955 3,447,584 3,482,060 3,685,247 3,795,800
Sales & Use Tax 7,501,175 9,171,373 7,592,206 7,744,208 7,629,897 8,001,917
Franchise Fees 2,258,892 2,366,908 2,474,814 2,386,910 2,386,910 2,458,520
Other Taxes - - - - - -
Transient Occupancy Tax 1,943,166 2,322,910 2,628,927 2,272,500 2,622,500 2,848,730
Licenses & Permits - 3,655 - 230 - -
Intergovernmental Revenues 74,003 20,169 24,237 7,800 9,242 9,350
Lease Payments 1,922,398 1,923,303 1,914,739 1,909,073 1,909,073 1,905,024
Charges for Services 145,581 138,454 110,785 132,359 129,162 134,452
Fines & Forfeitures - - - - - -
Interest - - - - - -
Other Sources 164,130 1,978,162 514,716 153,810 3,993,951 160,036
TOTAL REVENUES 27,772,802$ 32,681,146$ 31,218,830$ 30,596,021$ 35,909,942$ 33,488,529$
TRANSFERS IN
Transfer from Parking District 179,204$ -$ -$ -$ -$ -$
Transfer from Blackwell Dst 460 460 460 460 460 460
Transfer from Kennedy Meadow Dst 1,510 1,510 1,510 1,510 1,510 1,510
Transfer from Gemini Court Dst 610 610 610 610 610 610
Transfer from Santa Rosa Dst 660 660 660 660 660 660
Transfer from Vasona Heights Dst 1,430 1,430 1,430 1,430 1,430 1,430
Transfer from Hillbrook Dst 250 250 250 250 250 250
Transfer from Capital Project Funds 540,792 102,000 102,000 102,000 102,000 102,000
Transfer from Traffic Mitigations 12,147 3,097 10,000 10,000 10,000 10,000
Transfer from Gas Tax 106,000 106,000 106,000 106,000 106,000 106,000
Transfer from Equip Replacement 1,488,687 - - - - -
Transfer from Equipment Maintenance - - - - 780,278 -
Transfer from Stores - - - - 224,791 -
Transfer from SA 69,654 - 6,300 6,300 - -
TOTAL TRANSFERS IN 2,401,404$ 216,017$ 229,220$ 229,220$ 1,227,989$ 222,920$
TOTAL REVENUES & TRANSFERS 30,174,206$ 32,897,163$ 31,448,050$ 30,825,241$ 37,137,931$ 33,711,449$
EXPENDITURES
Salaries and Benefits 371,680$ 497,408$ 402,057$ 50,000$ 3,145$ 50,000$
Operating Expenditures 3,399,896 4,381,239 4,643,978 6,900,300 6,803,454 3,762,500
Charges for Services 5,359 5,493 - - - 755
Debt Service 1,922,398 1,923,303 1,914,739 1,909,073 1,909,073 1,905,024
TOTAL EXPENDITURES 5,761,887$ 6,869,047$ 7,024,195$ 8,924,373$ 8,780,672$ 5,773,279$
TRANSFERS OUT
Transfer fo History Project Fund - - - - - -
Transfers to GFAR 531,014$ 7,298,187$ 2,638,224$ 2,335,220$ 2,335,220$ 5,709,500$
Transfers to Pollution Prevention 50,000 - - - - 10,000
Transfer to Equipment Replacement - - 300,000 450,000 450,000 -
Transfer to Facilities - - 300,000 - - -
Transfer to Workers' Comp - - - - - 1,061,256
Transfer to IT fund - - 5,371 - - -
TOTAL TRANSFERS OUT 581,014$ 7,298,187$ 3,243,595$ 2,785,220$ 2,785,220$ 6,780,756$
TOTAL EXPEND'S & TRANSFERS 6,342,901$ 14,167,234$ 10,267,790$ 11,709,593$ 11,565,892$ 12,554,035$
SUMMARY OF REVENUES AND EXPENDITURES
ADMINISTRATIVE SERVICES
Non-Departmental
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Community Outreach Coordinator 1.00 1.00 - - -
Total Non-Departmental FTEs 1.00 1.00 - - -
NON-DEPARTMENTAL STAFFING
Administrative Services
INFORMATION TECHNOLOGY FUND
FUND 621
FUND PURPOSE
Information Technology Services (IT) supports the delivery of services to all the Town’s
employees and customers through the use of SMART technology (Sensible, Multi-modal,
Accessible, Responsive, and Time-phased Technology). Key services include the maintenance,
replacement, and upgrade of existing technology and the support for new information
technology initiatives.
In meeting the Town organization’s information technology needs, the IT Program strives to
achieve the following goals:
• Enhance and improve customer service
• Maintain and enhance a sound, secure, and reliable IT infrastructure
• Use information technology to provide seamless and more efficient services
• Operate as a team to achieve information technology goals
BUDGET OVERVIEW
The FY 2019/20 budget for IT recognizes the continued need to identify and invest in information
technology opportunities. Continued investment is a cost-effective approach to maintain or
potentially improve service delivery levels in a fiscally prudent manner. To this end, in FY
2019/20, the Town’s IT Master Plan will be updated.
The IT Program receives revenues through charges to General Fund and Special Revenue
departmental programs based on service and equipment replacement costs. Service rates are
adjusted to build fund balance capacity for future technology projects.
ADMINISTRATIVE SERVICES
Information Technology Fund
IT program expenses are budgeted to increase for FY 2019/20 due to the scheduled replacement
of network servers and systems.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 2,833,160 2,888,452 2,251,332 2,161,809 2,161,809 2,379,740
Total Beginning Fund Balance 2,833,160 2,888,452 2,251,332 2,161,809 2,161,809 2,379,740
Revenues
Service Charge 972,184 981,378 1,016,399 244,478 243,996 769,223
Other Revenues 142,199 128,984 156,056 90,000 876,505 90,000
Total Revenues 1,114,383 1,110,362 1,172,455 334,478 1,120,501 859,223
TRANSFERS IN
From General Fund - - 5,371 - - -
TOTAL TRANSFERS IN - - 5,371 - - -
TOTAL REVENUES & TRANSFERS 1,114,383 1,110,362 1,177,826 334,478 1,120,501 859,223
TOTAL SOURCE OF FUNDS 3,947,543$ 3,998,814$ 3,429,158$ 2,496,287$ 3,282,310$ 3,238,963$
USES OF FUNDS
Expenditures
Salaries and Benefits*440,482$ 1,195,735$ 581,371$ -$ -$ -$
Operating Expenditures 601,937 551,694 685,978 761,775 602,570 955,575
Fixed Assets 16,672 - - 150,000 - -
Internal Service Charges - 53 - - - -
Total Expenditures 1,059,091 1,747,482 1,267,349 911,775 602,570 955,575
Transfers Out
Transfer to General - - - - - -
Transfer to Equipment Replacement - - - - - -
Transfer to GFAR - - - 300,000 300,000 -
Total Transfers Out - - - 300,000 300,000 -
Total Expenditures & Transfers Out 1,059,091 1,747,482 1,267,349 1,211,775 902,570 955,575$
Ending Fund Balance
Designated - - - - - -
Undesignated 2,888,452 2,251,332 2,161,809 1,284,512 2,379,740 **2,283,388
Total Ending Fund Balance 2,888,452 2,251,332 2,161,809 1,284,512 2,379,740 2,283,388
TOTAL USE OF FUNDS 3,947,543$ 3,998,814$ 3,429,158$ 2,196,287$ 2,982,310$ 3,238,963$
* Personnel are budgeted in the Information Technology Staffing Program beginning in FY 2018/19.
** FY 2018/19 estimated Ending Fund Balance is anticipated to be restated upon final audit because no material amounts of pension expense
were budgeted in Workers' Compensation Fund.
STATEMENT OF SOURCE AND USE OF FUNDS
ADMINISTRATIVE SERVICES
Information Technology Fund
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
IT Manager*1.00 1.00 1.00 - -
Network Administrator*1.00 1.00 1.00 - -
IT Technician*1.00 1.00 1.00 - -
Communications Coordinator 0.20 - - - -
Office Assistant*- 0.13 0.13 - -
Total IT FTEs 3.20 3.13 3.13 - -
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
IT Technician temp/hourly - 720 720 - -
Total Annual Hours - 720 720 - -
INFORMATION TECHNOLOGY FUND STAFFING
*Personnel previously budgeted in Information Technology Internal Service fund are budgeted in the
Information Technology Staffing General Fund program beginning in FY 2018/19.
Administrative Services
WORKERS’ COMPENSATION FUND
FUND 612
FUND PURPOSE
The Town’s Workers’ Compensation Program provides for anticipated liabilities for worker
compensation benefits. The Town self-insures for benefits provided to Town employees and
volunteers for work-related injuries up to $250,000, and has excess insurance coverage for claims
up to $25 million. The Town belongs to the Local Agency Workers’ Compensation Excess (LAWCX)
Joint Powers Authority for the purpose of pooling for this excess insurance. A third party
administrator, Innovative Claims Solutions, Inc. (ICS), handles the Town’s day-to-day workers’
compensation claims administration.
BUDGET OVERVIEW
Revenues to fund this program are derived as a percentage of salary each payroll period. Each
Department pays a portion of the program’s cost based on gross wages and level of risk for the
various job classifications within the Department. The annual appropriation to this fund
represents the self-insurance premiums paid by the operating Departments. Service rates are
established which maintain fund balance capacity at approximately two and one-half times the
annual operating expenditures. Any excess funds are returned through reduced rates and fund
balance transfers as needed.
Program costs covered in the internal rates include administration fees, claim settlement costs,
attorney fees (outside counsel), medical expenses, payment for temporary and permanent
disability, safety program administration and training, and excess insurance premiums. The
budget for workers’ compensation is based on actual payroll in the same manner as prior years.
In Fiscal Year 2015/16 staff increased rates by 1.5% to begin restoring fund balance which has
significantly declined in the last few years due to several on the job-related injuries. Staff is not
ADMINISTRATIVE SERVICES
Workers’ Compensation Fund
anticipating to further increase the rate this Fiscal Year.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 1,514,858 1,213,324 902,308 620,726 620,726 16,099
Total Beginning Fund Balance 1,514,858 1,213,324 902,308 620,726 620,726 16,099
Revenues
Service Charge 863,342 868,527 884,190 878,386 856,257 1,026,229
Interest 6 8 5 - - -
Other Revenues 99,807 157,820 250,945 - 506,078 -
Total Revenues 963,155 1,026,355 1,135,140 878,386 1,362,335 1,026,229
TRANSFERS IN
From General Fund - - - - - 1,061,256
TOTAL TRANSFERS IN - - - - - 1,061,256
TOTAL REVENUES & TRANSFERS 963,155 1,026,355 1,135,140 878,386 1,362,335 2,087,485$
TOTAL SOURCE OF FUNDS 2,478,013$ 2,239,679$ 2,037,448$ 1,499,112$ 1,983,061$ 2,103,584$
USES OF FUNDS
Expenditures
Salaries and Benefits*90,014$ 278,539$ 137,014$ -$ -$ -$
Operating Expenditures 1,174,505 1,058,832 1,279,708 1,218,202 1,966,962 1,657,210
Fixed Assets - - - - - -
Internal Service Charges 170 - - - - -
Total Expenditures 1,264,689 1,337,371 1,416,722 1,218,202 1,966,962 1,657,210
Transfers Out
Transfer to Grant Funds - - - - - -
Transfer to General Fund - - - - - -
Total Transfers Out - - - - - -
Total Expenditures & Transfers Out 1,264,689 1,337,371 1,416,722 1,218,202 1,966,962 1,657,210
Ending Fund Balance
Designated - - - - - -
Undesignated 1,213,324 902,308 620,726 280,910 16,099 **446,374
Total Ending Fund Balance 1,213,324 902,308 620,726 280,910 16,099 446,374
TOTAL USE OF FUNDS 2,478,013$ 2,239,679$ 2,037,448$ 1,499,112$ 1,983,061$ 2,103,584$
* Personnel are budgeted in the Human Resources Program beginning in FY 2018/19.
STATEMENT OF SOURCE AND USE OF FUNDS
** FY 2018/19 estimated Ending Fund Balance is anticipated to be restated upon final audit because no material amounts of pension expense
were budgeted in Workers' Compensation Fund.
ADMINISTRATIVE SERVICES
Workers’ Compensation Fund
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Coordinates the Town’s Workers’ Compensation Program with a contract administration
firm.
• Administers and/or coordinates work safety programs.
• Promotes safe work practices and employee wellness.
• Provides timely reporting of employee injury reports.
• Provides information to employees regarding workers’ compensation reporting.
• Minimizes the Town’s exposure to losses as a result of employee accidents or illnesses.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Human Resources Director*0.25 0.25 0.25 - -
Town Attorney*0.05 0.05 0.05 - -
Payroll Technician*0.05 0.05 0.05 - -
Administrative Analyst*0.20 0.20 0.20 - -
Total Workers Compensation FTEs 0.55 0.55 0.55 - -
WORKERS' COMPENSATION FUND STAFFING
*Personnel previously budgeted in Administrative Services Department Internal Service funds are budgeted in the
General Fund beginning in FY 2018/19.
Core Goals Key Projects
Good
Governance
Ensure
responsive,
accountable,
and
collaborative
government
Accident Reviews
Coordinate with the Safety Committee to assist in accident review and help
develop action plans to prevent future injuries on an on-going basis and reduce
or eliminate exposure.
Cal-OSHA Safety Compliance Programs
Monitor work activities to identify and ensure compliance with safety
programs that are mandated by Cal OSHA and oversee the setting of priorities
and training as required.
Administrative Services
OFFICE STORES FUND
FUND 622
FUND PURPOSE
The Town is closing the Office Stores Fund beginning in FY 2019/20. Any fund balance will be
added to the General Fund Assigned Reserve. Town Council may provide direction on use of
funds at the Budget hearing. The actual reserve balance will be determined at the year-end close.
Photocopy and printer equipment, postage, and bulk mail expenditures are now centrally funded
through the Non-Departmental Program, and subsequently charged back to the appropriate
Department for services and materials utilized on a monthly basis. Due to limited personnel
activity in the operations of this program, there are no staffing, key projects, or performance
measures accounted for in this fund.
BUDGET OVERVIEW
The Office Stores Program maintains approximately 36 printers and copiers. The lease and
maintenance program includes toner and repairs for all copiers and printers and the Office Stores
Fund pays for copy paper for use on the printers and copiers on the program.
ADMINISTRATIVE SERVICES
Office Stores Fund
KEY PROGRAM SERVICES
• Provides postage and photocopy equipment and supplies for all Town Departments.
• Monitors service levels and performance of copiers, printers, and postage machines,
maintaining and replacing equipment as needed.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 187,955 183,127 200,437 227,791 227,791 -
Total Beginning Fund Balance 187,955 183,127 200,437 227,791 227,791 -
Revenues
Service Charge 112,083 125,377 122,247 113,000 113,000 -
Interest - - - - - -
Other Revenues 5,651 5,143 5,539 5,000 5,000 -
Total Revenues 117,734 130,520 127,786 118,000 118,000 -
Transfers In
Equipment Replacement Fund - - - - - -
Total Transfers In - - - - - -
Total Revenues & Transfers In 117,734 130,520 127,786 118,000 118,000 -
TOTAL SOURCE OF FUNDS 305,689$ 313,647$ 328,223$ 345,791$ 345,791$ -$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 122,562 113,210 100,432 134,500 121,000 -
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
Total Expenditures 122,562 113,210 100,432 134,500 121,000 -
Transfers Out
Transfer to General Fund - - - - 224,791 -
Total Transfers Out - - - - 224,791 -
Total Expenditures & Transfers Out 122,562 113,210 100,432 134,500 345,791 -
Ending Fund Balance
Designated - - - - - -
Undesignated 183,127 200,437 227,791 211,291 - -
Total Ending Fund Balance 183,127 200,437 227,791 211,291 - -
TOTAL USE OF FUNDS 305,689$ 313,647$ 328,223$ 345,791$ 345,791$ -$
STATEMENT OF SOURCE AND USE OF FUNDS
Community Development
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Community Development Department
DEPARTMENT PURPOSE
The Community Development Department works with elected and appointed officials, other
Departments, and the community to guide the physical growth, development, and preservation
of the Town. It accomplishes this by providing current and advanced planning, affordable
housing, code compliance, building plan check, building inspection, and other land use services.
The community assists the Department’s efforts through participation on the Planning
Commission, Historic Preservation Committee, Conceptual Development Advisory Committee,
Building Board of Appeals, General Plan Committee, and related subcommittees, all of which
are supported by Department staff. The Department also manages the Town’s Affordable
Housing Program and supports the Town’s Economic Vitality Program.
BUDGET OVERVIEW
The Community Development Department will continue to work on a large number of
advanced planning efforts and development review applications in FY 2019/20. The complexity
and scope of these projects are significant and require that the Town Council set priorities
annually through review of the Council’s Strategic Priorities as new issues arise. The
Department also supports the Council Policy Committee as it reviews and considers updates to
the Town’s land use policies in 2019 and 2020.
In keeping with the Town’s financial policies, the Department’s development related services
are supported by fees based on the costs of providing the services. On a regular basis, the
Town analyzes the actual costs associated with development services to ensure that
development fees achieve the goal of recovering the costs to provide the services. Anticipated
revenues resulting from the adopted fee schedule are reflected in the budget. The anticipated
revenues are expected to stay consistent with the previous year and are expected to provide
full cost recovery for building inspection, plan check services, and planning services. Limited
funding is provided through the General Fund and General Plan Fund to cover the costs
associated with special advanced planning projects that are unrelated to the development
services provided by the Department. Established fee rates include Department-wide
development support services. Consequently, actual cost recovery is to be viewed from a
Department perspective, not on a program-by-program basis.
COMMUNITY DEVELOPMENT DEPARTMENT
For FY 2019/20, total Department budgeted revenues are projected to stay status quo. The FY
2019/20 budget includes increases in salaries and benefits costs attributed to negotiated salary
raises, and higher benefit and CalPERS pension rates. Budgeted salary and benefit expenditures
include the part-time Community Services Officer position being continued for another year in
FY 2019/20 with one-time funding.
The Community Development Department budget consists of the following programs:
Administration; Development Review; Advanced Planning; Building and Inspection Services;
Code Compliance; Below Market Price (BMP) Housing Program; and Pass-Through accounts.
COMMUNITY DEVELOPMENT DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
• Evaluated all Building and Planning applications to ensure compliance
with adopted policy documents, Town Code, and Building Code.
• Completed environmental review for applicable projects.
• Participated in the West Valley Clean Water Program.
• Town Council has adopted:
o Affordable Housing Overlay Zone amendments;
o Shared parking amendments;
o Town-wide fencing amendments; and
o North 40 Specific Plan amendments.
• By the end of FY 2018/19, the Town Council is expected to have
considered:
o Land use appeal process amendments; and
o Land use streamlining modifications.
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
• Continued to review land use policies with the Council Policy
Committee.
• Completed Building and Planning application reviews within published
timelines.
• Scheduled building inspections within one business day to meet
construction timelines.
• Contacted reporting parties for Code Compliance cases within
published timelines.
• Updated Building and Planning information forms and handouts.
• Review of North 40 Phase 1 building permits.
COMMUNITY DEVELOPMENT DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
REVENUES
Licenses and Permits 2,439,323$ 2,261,235$ 2,050,622$ 2,475,000$ 1,945,000$ 2,475,000$
Intergovrnmental Revenue - - - - 6,000 95,200
Service Charge 1,909,522 1,537,668 1,403,967 2,570,910 1,825,373 2,393,343
Fines & Forfeitures 10,300 5,225 4,800 3,100 57,000 4,000
Other Revenues 3 (468) 375,656 17,000 23,465 -
TOTAL REVENUES 4,359,148$ 3,803,660$ 3,835,045$ 5,066,010$ 3,856,838$ 4,967,543$
EXPENDITURES
Salaries and Benefits 2,450,448$ 2,567,589$ 2,846,578$ 3,362,714$ 3,165,928$ 3,679,531$
Operating Expenditures 979,685 961,441 1,054,874 2,068,603 1,331,033 1,910,621
Grants - - - - - -
Fixed Assets 360,830 - - - - -
Internal Service Charges 241,370 264,901 290,711 151,841 151,909 169,948
TOTAL EXPENDITURES 4,032,333$ 3,793,931$ 4,192,163$ 5,583,158$ 4,648,870$ 5,760,100$
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
PROGRAM
Administration 144,484$ 221,508$ 222,614$ 268,908$ 218,528$ 303,002$
Development Review 1,107,301 1,135,513 1,258,291 1,412,409 1,337,827 1,528,945
Advanced Planning 225,602 314,024 336,023 1,662,995 740,821 1,463,555
Inspection Services 1,167,902 1,132,888 1,290,433 1,355,865 1,311,495 1,473,613
Code Compliance 187,513 206,572 209,720 238,071 254,721 275,442
BMP Housing Program 489,335 195,991 190,833 134,410 190,978 183,043
Pass Thru Accounts 710,196 587,435 684,249 510,500 594,500 532,500
TOTAL EXPENDITURES 4,032,333$ 3,793,931$ 4,192,163$ 5,583,158$ 4,648,870$ 5,760,100$
DEPARTMENTAL SUMMARY OF REVENUES AND EXPENDITURES
COMMUNITY DEVELOPMENT DEPARTMENT
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Asst. Town Manager/CDD Director 0.50 - - - -
Community Development Dir.- 1.00 1.00 1.00 1.00
Planning Manager 1.00 1.00 1.00 1.00 1.00
Chief Building Official 1.00 1.00 1.00 1.00 1.00
Economic Vitality Manager - - 0.45 0.45 0.45
Economic Vitality Coordinator 0.38 0.38 - - -
Administrative Analyst 0.90 0.99 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Senior Planner 2.00 2.00 2.00 2.00 2.00
Associate Planner 2.50 2.63 2.63 2.63 2.63
Assistant Planner 1.00 1.00 1.00 1.00 1.00
Planning Technician 1.00 1.00 1.00 1.00 1.00
Senior Building Inspector - - - 1.00 1.00
Building Inspector 4.00 4.00 4.00 3.00 3.00
Permit Technician 2.00 2.00 2.00 2.00 2.00
Code Compliance Officer 1.00 1.00 1.00 1.00 1.00
Total Community Development FTEs 19.28 19.99 20.08 20.08 20.08
2015/16 2016/17 2017/18 2018/19 2019/20
Successor Agency to the Los Gatos RDA Funded Funded Funded Funded Proposed
Administrative Analyst 0.10 0.01 - - -
Total SA FTEs 0.10 0.01 - - -
Total Community Dev. FTEs 19.38 20.00 20.08 20.08 20.08
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Associate Planner Temp/Hrly 915 915 915 915 915
Community Service Officer Temp/Hrly 250 390 390 780 780
Total Annual Hours 1,165 1,305 1,305 1,695 1,695
COMMUNITY DEVELOPMENT DEPARTMENT STAFFING
Community Development Department
ADMINISTRATION
PROGRAM 3101
PROGRAM PURPOSE
The Administration Program supports the delivery of all Community Development Department
services. Staff assigned to this program work with other agencies, Boards, Commissions, and
Committees to represent the Town’s interests. Staff serves on the Valley Transportation
Authority (VTA) Land Use and Transportation Integration Working Group, and the Santa Clara
County Planning Officials organization. Administrative support is provided to the Planning
Commission, including the preparation of agenda packets for 22 scheduled Planning
Commission meetings per year. Management of Department operations is a component of this
program, including personnel and budget administration.
BUDGET OVERVIEW
The Administration Program continues to keep the Community Development Department
focused on management of the Department, including budget preparation and monitoring. The
FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates.
COMMUNITY DEVELOPMENT DEPARTMENT
Administration
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue - - - - - -
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - 7,500 -
TOTAL REVENUES -$ -$ -$ -$ 7,500$ -$
EXPENDITURES
Salaries and Benefits 114,283$ 180,770$ 182,152$ 239,110$ 182,907$ 232,029$
Operating Expenditures 1,572 9,708 9,936 6,650 12,649 6,650
Grants - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 28,629 31,030 30,526 23,148 22,972 64,323
TOTAL EXPENDITURES 144,484$ 221,508$ 222,614$ 268,908$ 218,528$ 303,002$
SUMMARY OF REVENUES AND EXPENDITURES
COMMUNITY DEVELOPMENT DEPARTMENT
Administration
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Staff Training
Continue to build the capacity of Community Development staff to carry out
broad job responsibilities by conducting in-house training, participating in
select outside training, and supporting continuing education.
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
Planning Commission Training
Continue training opportunities for the Planning Commission, emphasizing
the role of the Commission, communication with applicants, how a quasi-
judicial body performs its duties, Brown Act, California Environmental
Quality Act, and various aspects of Town regulations and procedures.
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
General Plan Update
Continue the General Plan Update process.
Short Term Rental
Assist with implementation of the new Short Term Rental ordinance.
COMMUNITY DEVELOPMENT DEPARTMENT
Administration
KEY PROGRAM SERVICES
• Set and monitor goals for the Department and staff.
• Manage departmental operations, including preparing and managing the departmental
budget.
• Provide support for Town Council and Planning Commission meetings.
• Provide support on Town projects and initiatives including planning and building issues.
• Oversee General Plan implementation.
• Oversee Housing Element implementation.
• Oversee Sustainability Plan implementation.
• Provide oversight for the General Plan Update and Environmental Impact Report (EIR)
implementation process.
• Develop and mentor Department staff.
• Manage the annual Department work plan.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Asst. Town Manager/CDD Dir.0.15 - - - -
Community Development Dir.- 0.30 0.30 0.25 0.25
Planning Manager 0.10 0.10 0.10 0.10 0.10
Administrative Analyst 0.20 0.29 0.30 0.30 0.30
Executive Assistant 0.10 0.10 0.25 0.30 0.30
Administrative Assistant 0.05 0.05 0.05 0.15 0.15
Total Administration FTEs 0.60 0.84 1.00 1.10 1.10
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Associate Planner Temp/Hrly 915 915 915 915 915
Total Annual Hours 915 915 915 915 915
ADMINISTRATION PROGRAM STAFFING
Community Development Department
DEVELOPMENT REVIEW
PROGRAM 3201
PROGRAM PURPOSE
The Development Review Program evaluates planning applications for the proposed
development of land and structures consistent with Town Codes, plans, and policies. This is
accomplished through meeting with and advising project applicants and other stakeholders,
and analyzing and processing all development applications including environmental review,
plan check, and inspection. The process involves an assessment of a planning application’s
consistency and compliance with the General Plan, Hillside Specific Plan, Town Code, and other
applicable Town regulations.
BUDGET OVERVIEW
As noted in the departmental budget overview, Development Review-related fees reflect the FY
2019/20 approved fee schedule. These fees continue to help support the operating
expenditures, thereby ensuring on-going cost recovery.
For FY 2019/20, budgeted revenues are projected to stay on trend due to anticipated new
accessory dwelling units, new homes, and businesses.
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates.
COMMUNITY DEVELOPMENT DEPARTMENT
Development Review
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 627,909$ 515,744$ 556,435$ 450,000$ 450,000$ 450,000$
Service Charges 193,244 177,506 151,079 160,000 171,530 157,500
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES 821,153$ 693,250$ 707,514$ 610,000$ 621,530$ 607,500$
EXPENDITURES
Salaries and Benefits 947,725$ 965,736$ 1,115,972$ 1,307,858$ 1,257,132$ 1,418,982$
Operating Expenditures 104,980 110,526 76,549 84,100 60,244 81,600
Grants - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 54,596 59,251 65,770 20,451 20,451 28,363
TOTAL EXPENDITURES 1,107,301$ 1,135,513$ 1,258,291$ 1,412,409$ 1,337,827$ 1,528,945$
SUMMARY OF REVENUES AND EXPENDITURES
COMMUNITY DEVELOPMENT DEPARTMENT
Development Review
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Development Team Continuous Improvement
The Development Team (Community Development, Parks and Public
Works, and Police Departments, and County Fire) will continue to focus
on evaluating processes, procedures, and systems; defining roles and
responsibilities; building capacity; and obtaining input and feedback from
customers to continue to improve the development review process.
Process Improvements
Continue to enhance the development review process by:
• Coordinating Arborist/Architect/Landscape Water and Conservation
consultants’ peer review processes;
• Revising/updating development application forms and website
information;
• Implementing Town Code amendments to improve the development
process; and
• Providing timely planning application review and customer service to
all participants in the planning process.
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Major Development Applications Pending
Includes the following known property:
• 16212 Los Gatos Boulevard Planned Development (may be approved
FY 18-19)
Fiscal Stability
Maintain ongoing
fiscal stability to
provide cost
effective core
services that
meet the needs of
the community
Cost Recovery
• Ensure ongoing cost recovery.
COMMUNITY DEVELOPMENT DEPARTMENT
Development Review
KEY PROGRAM SERVICES
Overall Services
• Set and monitor goals for the Department and staff.
• Develop and mentor Department staff.
• Manage the annual Department work plan.
Commission/Committee Support
• Provide support for the following Commissions and Committees: Planning Commission;
Development Review Committee; Historic Preservation Committee; Conceptual
Development Advisory Committee; General Plan Committee; and various
subcommittees.
Application Review
• Analyze and process applications, including: General Plan amendments; Town Code
amendments; Rezoning and Planned Developments; Architecture and Site; Variances,
Conditional Use Permits; Minor Residential Development; Subdivisions; Agricultural
Preserve Contracts; Home Occupation Permits; Certificates of Use and Occupancy; Sign
and Banner Permits; Accessory Dwelling Units; Mobile Home Park Conversions; and
Environmental Review.
Major Projects
• Implement North 40 Phase 1.
• Potential General Plan Amendment for Measure B highway improvements.
COMMUNITY DEVELOPMENT DEPARTMENT
Development Review
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Asst Town Manager/CDD Director 0.15 - - - -
Community Development Dir.- 0.30 0.30 0.30 0.30
Planning Manager 0.60 0.60 0.60 0.55 0.55
Chief Building Official 0.10 0.10 0.10 0.10 0.10
Economic Vitality Manager - - 0.45 0.45 0.45
Economic Vitality Coordinator 0.38 0.38 - - -
Administrative Analyst 0.35 0.35 0.35 0.35 0.15
Executive Assistant 0.65 0.65 0.65 0.65 0.65
Administrative Assistant 0.70 0.70 0.70 0.70 0.70
Senior Planner 1.20 1.70 1.40 1.30 1.30
Senior Building Inspector - - - 0.10 0.10
Associate Planner 2.10 2.03 1.93 1.93 1.93
Assistant Planner 0.80 0.80 0.80 0.80 0.80
Planning Technician 1.00 1.00 0.90 0.90 0.90
Permit Technician 0.10 0.10 0.10 0.10 0.10
Total Development Review FTEs 8.13 8.70 8.28 8.23 8.03
DEVELOPMENT REVIEW PROGRAM STAFFING
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.100% 100% 100% 100% 100%
2.
a.Percentage of applications continued by Planning
Commission:
45% 43% 15% 35% 25%
b.Percentage of Planning Commission decisions upheld
by Town Council:
33% 50% 70% 80% 80%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.526 380 494 460 420
2.24 25 19 20 22
3.12,135 10,026 9571 11000 11000
4.29 17 25 30 30
Facilitate the development of land and structures
consistent with Town codes, plans and policies.
Number of referrals to consulting architect:
Number of Planning Commission Meetings:
Number of Public Notices:
Number of applications processed:
Analyze and process development applications
efficiently and effectively.
Community Development Department
ADVANCED PLANNING
PROGRAM 3202
PROGRAM PURPOSE
The Advanced Planning Program guides the physical development of the community consistent
with the General Plan, Hillside Specific Plan, Town Codes, and other policy documents, which
are kept relevant and current through approved amendments. Staff updates official Town
maps to ensure they are clear and accurate. Staff undertakes special projects and studies to
meet the evolving needs of the community and provides staff support for the General Plan
Committee and any Council-appointed subcommittees.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates.
Budgeted expenditures for FY 2019/20 will decrease to stay within the multi-year contract
obligation associated with the General Plan update. The General Plan update will be funded
through General Plan Fees already collected.
COMMUNITY DEVELOPMENT DEPARTMENT
Advanced Planning
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue - - - - 6,000 95,200
Service Charges 211,700 149,224 142,006 1,361,000 385,000 1,035,000
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES 211,700$ 149,224$ 142,006$ 1,361,000$ 391,000$ 1,130,200$
EXPENDITURES
Salaries and Benefits 172,405$ 257,885$ 272,773$ 354,495$ 348,339$ 400,124$
Operating Expenditures 39,291 40,161 46,379 1,302,978 386,960 1,057,690
Grants - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 13,906 15,978 16,871 5,522 5,522 5,741
TOTAL EXPENDITURES 225,602$ 314,024$ 336,023$ 1,662,995$ 740,821$ 1,463,555$
SUMMARY OF REVENUES AND EXPENDITURES
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
General Plan and Housing Element Action Items
• Prepare Town Code amendments and other action items to implement
the adopted General Plan, Housing Element, Sustainability Plan, recent
State laws, and Town Council strategies priorities, including streamlining
Land Use processes.
• Continue the General Plan update process.
• Update the Below Market Price Program Guidelines.
• Complete Census 2020 activities, including Local Update of Census
Addresses (LUCA).
• Continue review of objective standards.
COMMUNITY DEVELOPMENT DEPARTMENT
Advanced Planning
KEY PROGRAM SERVICES
• Prepare plans, amendments, administrative policies, ordinances, and maps.
• Implement the General Plan and Housing Element.
• Review land use policies and recommend modifications to the Planning Commission and
Town Council.
• Set and monitor goals for the Department and staff.
• Develop and mentor Department staff.
• Manage the annual Department work plan.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Asst. Town Manager/CDD Director 0.18 - - - -
Community Development Dir.- 0.35 0.35 0.40 0.40
Planning Manager 0.30 0.30 0.20 0.25 0.25
Executive Assistant 0.05 0.05 0.05 0.05 0.05
Administrative Assistant 0.20 0.20 0.10 0.10 0.10
Senior Planner 0.60 0.20 0.40 0.50 0.50
Associate Planner 0.25 0.25 0.40 0.40 0.40
Assistant Planner 0.20 0.20 0.10 0.10 0.10
Total Advanced Planning FTEs 1.78 1.55 1.60 1.80 1.80
ADVANCED PLANNING PROGRAM STAFFING
COMMUNITY DEVELOPMENT DEPARTMENT
Advanced Planning
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of General Plan implementation
measures completed within cycle time:
100% 100% 100% 100% 1000%
2.
a.Percentage of special studies adopted:100% 100% 100% 100% 100%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.3 1 4 10 5
2.0 0 0 0 0
3.1 0 1 1 1
4.0 2 2 1 1
Guide the physical development of the community
consistent with the General Plan, Hillside Specific Plan,
and Town Codes.
Number of General Plan amendments requested:
Number of Planning Commission directives received:
Number of General Plan implementation measures
completed:
Number of special studies completed:
Meet the evolving needs of the community and provide
staff support to advisory committees.
Community Development Department
BUILDING & INSPECTION SERVICES
PROGRAM 3301
PROGRAM PURPOSE
The Building and Inspection Services Program helps to ensure safe, healthy, and attractive
property improvements by facilitating the issuance of permits and compliance with codes,
policies, guidelines, and standards. Staff assigned to this program: provide information
concerning building regulations; maintain the computerized permit tracking and plan check
systems; inspect commercial and residential buildings under construction; provide plan check
review for compliance with the California Building Codes, disabled access regulations, and other
state and local ordinances; and coordinate the duties of the Plan Check Consultants, which
provides complex structural and engineering plan check services.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates. Total Department budgeted
revenues will increase due to the expected issuance of building permits for the North 40.
Overall program budgeted expenditures for FY 2019/20 remain steady with an increase in Plan
Check services.
The Building Inspectors continue to handle the storm water management inspections during
construction for all building permits with the potential to generate non-point source storm
water runoff as part of the National Pollutant Discharge Elimination System (NPDES) Program
(PPW conducts post-construction monitoring). The San Francisco Regional Water Quality
Control Board issued an updated NPDES permit for the municipalities in Santa Clara County in
2015. The NPDES permit implements significant new requirements on development projects
that could impact Town staffing resources. Staff will continue to monitor the new permit
requirements and evaluate the potential to recover additional costs imposed by the NPDES
permit during FY 2019/20.
COMMUNITY DEVELOPMENT DEPARTMENT
Building & Inspection Services
The Building Division also assists with code compliance violations that are related to
construction and sub-standard housing. Contract Plan Check Consultants continue to provide
plan check services on a cost-recovery basis.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 1,811,414$ 1,745,491$ 1,494,187$ 2,025,000$ 1,495,000$ 2,025,000$
Service Charges 433,505 427,562 608,880 415,000 483,150 485,000
Fines & Forfeitures - - - - - -
Other Revenues 3 (468) 2,576 7,000 15,965 -
TOTAL REVENUES 2,244,922$ 2,172,585$ 2,105,643$ 2,447,000$ 1,994,115$ 2,510,000$
EXPENDITURES
Salaries and Benefits 962,735$ 901,600$ 1,022,585$ 1,171,174$ 1,071,062$ 1,282,398$
Operating Expenditures 74,677 88,088 105,641 87,000 142,741 124,306
Grants - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 130,490 143,200 162,207 97,691 97,692 66,909
TOTAL EXPENDITURES 1,167,902$ 1,132,888$ 1,290,433$ 1,355,865$ 1,311,495$ 1,473,613$
SUMMARY OF REVENUES AND EXPENDITURES
COMMUNITY DEVELOPMENT DEPARTMENT
Building & Inspection Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Public Information on Building Codes
Continue to provide updated forms and information through the Town’s
website as well as assisting customers with online permitting, processing,
and information. Staff will continue to correct and clarify the Town’s official
street address file.
Inspection Services on Larger Projects
Continue several significant projects into FY 2019/20 including: several new
large custom homes and tenant improvements. Continue to provide next
day inspection services even with the increased inspection workload as the
Town has done in years past.
Major Building Projects Pending
Pending projects include the following:
• Sisters of the Holy Names new custom homes
• North 40 Phase 1
• 405 Alberto Way
• 400-420 Blossom Hill Road
• 258 Union Avenue
Good
Governance
Ensure
responsive,
accountable, and
collaborative
government
Improvements to Plan Checking Services
To improve the efficiency of the plan check process, the Building Division
will coordinate with the Santa Clara County Fire Department and the
Planning Division to expedite commercial tenant improvements and
continue to increase the number of internal plan checks by Building
Inspection staff. The goal is to decrease the Plan Check Consultant
workload and reduce the time required to conduct a plan check to provide a
higher level of service.
COMMUNITY DEVELOPMENT DEPARTMENT
Building & Inspection Services
KEY PROGRAM SERVICES
Overall Services
• Set and monitor goals for the Department and staff.
• Develop and mentor Department staff.
• Manage the annual Department work plan.
Inspection Services
• Perform on-site field inspections for all buildings and structures under construction.
• Investigate Housing Code violations.
• Assist contractors, architects, engineers, and the general public with construction questions.
Building Counter Services
• Coordinate building permit applications with other departments and agencies.
• Review workers’ compensation requirements and contractors’ licenses.
• Maintain the computerized permit tracking and plan check systems including data entry for
permit activity.
• Produce and distribute statistical reports regarding building and related permit activity.
• Distribute and track plans to reviewing Town Departments and outside agencies.
• Calculate and collect fees.
Plan Check Services
• Perform complex building, structural, and life safety plan review of commercial, industrial,
and residential buildings per the California Building Codes, state regulations, and local
ordinances.
• Coordinate building information and activity with other departments and agencies.
• Provide building code information to customers.
COMMUNITY DEVELOPMENT DEPARTMENT
Building & Inspection Services
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Chief Building Official 0.75 0.75 0.75 0.75 0.75
Administrative Analyst 0.15 0.15 0.15 0.15 0.30
Administrative Assistant 0.05 0.05 0.05 0.05 0.05
Senior Planner - 0.10 0.20 0.20 0.20
Associate Planner 0.15 0.15 0.30 0.30 0.30
Assistant Planner - - 0.10 0.10 0.10
Senior Building Inspector - - - 0.75 0.75
Building Inspector 4.00 4.00 4.00 3.00 3.00
Permit Technician 1.90 1.90 1.90 1.90 1.90
Planning Technician - - 0.10 0.10 0.10
Total Building and Inspection FTEs 7.00 7.10 7.55 7.30 7.45
BUILDING & INSPECTION SERVICES PROGRAM STAFFING
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of inspections delivered within cycle
times:
100% 100% 100% 100% 100%
b.Percentage of plan checks completed within cycle
times:
98% 95% 98% 98% 97%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.12,112 14,294 14,849 15,000 16,000
2.863 797 676 800 950
3.1,557 1,559 1,648 1,600 1,600
4.1,503 1,465 1,488 1,000 1,500Number of Building Division permits issued:
Number of building plan checks completed:
Number of Building Division permit applications
received:
Number of inspections conducted:
Ensure safe, healthy, and attractive property
improvements.
Community Development Department
CODE COMPLIANCE PROGRAM
PROGRAM 3401
PROGRAM PURPOSE
The Code Compliance Program ensures property is used in a manner that is safe, healthy, and
consistent with the community’s character as conveyed by the Town’s zoning regulations and
approvals. Program staff identifies, investigates, and abates zoning violations, non-conforming
uses, and other Town Code violations. Enforcement services are primarily in response to
community concerns and are designed to achieve timely compliance through proactive efforts
and the on-going education of the public to increase awareness of the Town’s zoning and sign
regulations. Violations that affect life, health, and safety are given the highest priority.
BUDGET OVERVIEW
The Code Compliance Program budget includes revenue from the Administrative Citation
Program established in FY 2003/04. With the added incentive to avoid fines, this program
reduces the number of times Code Compliance staff must revisit an outstanding violation,
thereby abating violations more effectively. The fines also reduce the financial burden on the
General Fund by placing a portion of the cost of abating violations on the violator. Staff has
found that most violators choose to comply within the established time frame rather than pay a
fine.
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates.
The FY 2019/20 budget includes the part-time Community Services Officer position which will
be continued for one more year in FY 2019/20 with one-time funding.
COMMUNITY DEVELOPMENT DEPARTMENT
Code Compliance Program
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Service Charges - - - - 215 300
Fines & Forfeitures 10,300 5,225 4,800 3,100 57,000 4,000
Other Revenues - - - - - -
TOTAL REVENUES 10,300$ 5,225$ 4,800$ 3,100$ 57,215$ 4,300$
EXPENDITURES
Salaries and Benefits 174,648$ 189,419$ 195,322$ 226,499$ 235,790$ 263,839$
Operating Expenditures 2,336 4,507 1,380 6,725 13,879 7,225
Grants - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 10,529 12,646 13,018 4,847 5,052 4,378
TOTAL EXPENDITURES 187,513$ 206,572$ 209,720$ 238,071$ 254,721$ 275,442$
SUMMARY OF REVENUES AND EXPENDITURES
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Process Improvements
• Continue to work with the Police and Parks and Public Works
Departments, and the Town Attorney on code compliance issues and
the Administrative Citation Program.
• Administer fair and unbiased enforcement to correct violations of
municipal, property maintenance, and building codes.
• Proactively and reactively enforce the most called upon violations (i.e.
gas leaf blowers and working without a permit).
COMMUNITY DEVELOPMENT DEPARTMENT
Code Compliance Program
KEY PROGRAM SERVICES
• Resolves complex Town Code and zoning violations.
• Enforces various Town Codes, while focusing on obtaining voluntary compliance from
the public.
• Educates residents, businesses, and property owners about Town regulations.
• Conducts inspections and investigations of structures and residences regarding public
health-related issues.
• Prioritizes health and safety violations and public nuisances over other code violations.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Chief Building Official 0.15 0.15 0.15 0.15 0.15
Executive Assistant 0.05 0.05 0.05 - -
Senior Building Inspector - - - 0.15 0.15
Code Compliance Officer 1.00 1.00 1.00 1.00 1.00
Total Code Compliance FTEs 1.20 1.20 1.20 1.30 1.30
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Adopted Proposed
Community Service Officer Temp/Hrly 250 390 390 780 780
Total Annual Hours 250 390 390 780 780
CODE COMPLIANCE PROGRAM STAFFING
COMMUNITY DEVELOPMENT DEPARTMENT
Code Compliance Program
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.Respond to complaining party within 48 hours:*99% 99% 99% 99%99%
2.
a.Percentage of complaints abated within cycle times:90% 90% 90% 90%90%
3.
a.Percentage of complaints resulting in court hearings:0% 1% 0% 0%0%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.522 382 459 552 500
2.445 323 421 462 450
3.100 68 65 64 60
*Measure discontinued as of FY 2019/20
Number of complaints abated:
Total number of Administrative Citations:
Number of complaints reported:
Ensure properties in Los Gatos are used safely and are
consistent with the Town's zoning regulations.*
Achieve timely compliance.*
Community Development Department
BMP HOUSING PROGRAM
PROGRAM 3501
PROGRAM PURPOSE
The purpose of the Below Market Price (BMP) Housing Program is to provide for adequate
housing for Los Gatos residents, regardless of age, income, race, or ethnic background. As
required by the State, the Town plans and facilitates the construction of housing adequate for
future populations consistent with environmental limitations and in a proper relationship to
community facilities, open space, transportation, and small town character.
BUDGET OVERVIEW
All expenditures in this program are funded by non-General Fund revenues. BMP activities are
funded through BMP In-Lieu Fees, paid by developers for new housing.
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates.
The majority of expenditures in this program are related to a service contract with Hello
Housing, which administers several components of the BMP Housing Program.
COMMUNITY DEVELOPMENT DEPARTMENT
BMP Housing Program
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Service Charges 360,877 195,941 (182,247) 134,410 190,978 183,043
Fines & Forfeitures - - - - - -
Other Revenues - - 373,080 - - -
TOTAL REVENUES 360,877$ 195,941$ 190,833$ 134,410$ 190,978$ 183,043$
EXPENDITURES
Salaries and Benefits 78,652$ 72,179$ 57,774$ 63,578$ 70,698$ 82,159$
Operating Expenditures 46,633 121,016 130,740 70,650 120,060 100,650
Grants - - - - - -
Fixed Assets 360,830 - - - - -
Internal Service Charges 3,220 2,796 2,319 182 220 234
TOTAL EXPENDITURES 489,335$ 195,991$ 190,833$ 134,410$ 190,978$ 183,043$
SUMMARY OF REVENUES AND EXPENDITURES
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Administer the BMP Housing Program.
• Monitor the BMP ordinance and guidelines to determine and recommend potential
improvements to enhance the effectiveness of the program.
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Below Market Price Housing (BMP) Program
The BMP Program makes homes available for purchase or rent at below
market prices to low and median income families. Eligibility for the BMP
program is based on federal household income guidelines.
COMMUNITY DEVELOPMENT DEPARTMENT
BMP Housing Program
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Asst. Town Manager/CDD Dir 0.03 - - - -
Community Development Dir.- 0.05 0.05 0.05 0.05
Planning Manager - - 0.10 0.10 0.10
Administrative Analyst 0.20 0.20 0.20 0.20 0.25
Executive Assistant 0.15 0.15 - - -
Administrative Assistant - - 0.10 - -
Senior Planner 0.20 - - - -
Associate Planner - 0.20 - - -
Total BMP Housing FTEs 0.58 0.60 0.45 0.35 0.40
BMP HOUSING PROGRAM STAFFING
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.50 50 54 54 55
2.119 119 119 119 121Number of rental housing units registered in the Below
Market Price Housing Program:
Number of owner-occupied housing units registered in
the Below Market Price Housing Program:
Community Development Department
PASS-THROUGH ACCOUNTS
PROGRAM 3999
PROGRAM PURPOSE
This pass-through accounting structure separates Community Development program activities
from the funding mechanism set up for external consultant services utilized to assist applicants
in the planning, development, and building processes. Most pass-through activity is generated
by development projects. Depending on the development project, an applicant may be
required to deposit funds for architectural review services, arborist review services,
environmental review services, and/or plan checking services with the Town. The Town
provides these various services for an applicant’s project and the consultants are subsequently
paid out of the applicant’s account. Any remaining balances are returned to the applicants.
Pass-through funding is also utilized for the Town’s General Plan funding. General Plan Fees are
collected for development projects and held in a deposit account until recognized as General
Plan expenses as they are incurred during the year.
BUDGET OVERVIEW
There is no net budgetary impact for this program, as revenues will equal expenditures. The
revenues and expenditures reflect estimates based on prior year trends. At fiscal year end,
actuals may differ substantially from original budgeted numbers as the quantity and size of
development projects within the community in any given year is not known or determinable in
advance. This budget reflects a reasonable estimate only.
COMMUNITY DEVELOPMENT DEPARTMENT
Pass-Through Accounts
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Service Charges 710,196 587,435 684,249 500,500 594,500 532,500
Fines & Forfeitures - - - - - -
Other Revenues - - - 10,000 - -
TOTAL REVENUES 710,196$ 587,435$ 684,249$ 510,500$ 594,500$ 532,500$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 710,196 587,435 684,249 510,500 594,500 532,500
Grants - - - - - -
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES 710,196$ 587,435$ 684,249$ 510,500$ 594,500$ 532,500$
SUMMARY OF REVENUES AND EXPENDITURES
Police Department
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Police Department
DEPARTMENT PURPOSE
The Los Gatos-Monte Sereno Police Department provides police services to the Town of Los
Gatos and contractually to the City of Monte Sereno. The Department’s vision is to accomplish
three goals: build a highly competent, professional law enforcement organization utilizing a 21st
Century policing approach, develop community relationships and partnerships, and engage the
community in problem solving.
The core services provided by the Police Department include: responding to emergency and
non-emergency calls for service; identifying and interdicting of criminal activity; investigating
and prosecuting of crimes; recruiting, hiring and training high quality personnel; preventing
crime; conducting community outreach; facilitating traffic and pedestrian safety; and
maintaining records, property and evidence.
The Police Department continues to build upon a strong police-community partnership through
innovative Department and community programs including: School Resource Officer funding
partnership; Juvenile Diversion programs; Digital Media Safety/Cyberbullying education; Safe
Routes to School; Drug Free Committee; Youth Commission; homeless outreach; mental health
response; and traffic management. Volunteer programs such as Reserve Police Officers,
Community Emergency Response Team (CERT), Volunteers in Policing (VIP), Disaster Aid
Response Team (DART), the Police Chaplain program, Intern opportunities, Parking Citation
Hearing Officers, Victim Services Unit (VSU), and the Police Explorer program extend these
partnerships to the community. For the past 13 years, volunteers have personally welcomed
new homeowners to the Town through the Department’s New Resident Outreach Program,
documented and removed graffiti, and conducted numerous vacation checks.
POLICE DEPARTMENT
The Police Department is focused on community problem solving. Individual Officers and
patrol teams are responsible for identifying problems, then developing and implementing
solutions to those problems. In furtherance of this effort, the Department continues to build
and maintain relationships with broad segments of our community to include the Chamber of
Commerce, Communities against Substance Abuse (CASA), Mothers against Drunk Driving
(MADD), homeowner and neighborhood associations, schools, non-profit organizations, the
faith community, service clubs, and others. All field staff are trained in effective community
policing strategies, as well as crisis intervention tactics that allows for an appropriate
response to field situations and the ability to de-escalate difficult or dynamic scenarios.
All Police Department personnel are committed to an organizational strategy of collaboration
and problem-solving with the goal of creating a safe environment for all community members
while providing an extraordinary level of customer service. This process will facilitate our efforts
in getting to know everyone in the Los Gatos and Monte Sereno communities.
BUDGET OVERVIEW
This budget overview discusses the Police Department’s focus for FY 2019/20 as well as its
revenue and expenditure outlook. The FY 2019/20 budget includes increases in salaries and
benefits costs attributed to negotiated salary raises, and higher benefit and CalPERS pension
rates.
The Police Department is committed to ongoing structural evaluation and budgetary efficiency
by regularly assessing internal functioning considering increased service levels and the
complex demands of ensuring public safety.
The Police Department and the Town of Los Gatos have enjoyed a very good relationship with
the City of Monte Sereno. Both communities have similar residential demographics and the
Police Department has provided quality and responsive services with a long history of reaching
out to its residents, which has resulted in a strong bond between both communities. Revenues
generated as a result of the police services contract with the City of Monte Sereno are the
largest revenue source in the Police Department budget.
Since FY 2009/10, funding for the School Resource Officer (SRO) position has been offset by an
agreement with the high school and elementary school districts with each sharing cost
aggregated to one-half the Officer’s salary and benefits. Given the positive and collaborative
working relationship between the Town and the elementary and high school districts, the
current contracts runs through June 30, 2021.
POLICE DEPARTMENT
Department Reclassification
To best meet the needs of the Department in FY 2019/20 and align responsibilities with
minimal budgetary impact, one sworn and three non-sworn reclassifications were completed.
In FY 2019/20 the Personnel and Community Services Program has been revised to incorporate
1.0 FTE of the Support Services Bureau Administrative Sergeant. Previously this position was
programmed as 0.70 FTE in the Personnel and Community Services program and 0.30 in the
Records and Communications program. Budgeted programming for this position will no longer
be divided. Responsibilities of the Administrative Sergeant include management of community
outreach efforts, volunteer programs, crime prevention, personnel recruitment and hiring,
training, radio interoperability implementation, and support for Town-wide emergency
preparedness efforts.
The 1.0 FTE Records Manager has been reclassified to a 1.0 Records and Communications
Manager to reflect the responsibilities of this position. The position is responsible for
overseeing and managing the day-to-day operations of the Records and Communications
Program. Duties include but are not limited to overseeing upgrades and maintenance
requirements involving the Computer Aided Dispatch and Records Management Systems
(CAD/RMS), managing a variety of intelligence databases, assisting with the management of
technology and the radio system, leading the Dispatch operation, and supporting essential
division recruitment and training requirements.
Budget programming for 1.0 FTE IT Systems Administrator previously in the Town
Administrative Services Program (Information Technology Staffing) has been transferred to the
Personnel and Community Services Program under direction of the Administrative Sergeant. For
many years, this position has provided for the information technology needs of the Police
Department. This updated program modification allows for a more seamless reporting structure
and aligns with the technology needs of the Police Department. This position is responsible for
Police Department information technology requests, and managing maintenance and
improvements of CAD/RMS, information networks, equipment and software.
The 1.0 FTE Human Resources Technician assigned to Personnel and Community Services
program is now reclassified as a 1.0 FTE Administrative Technician. The reclassification reflects
the required wide range of technical duties and analytical assignments in support of the
Administrative Sergeant and Command Staff.
POLICE DEPARTMENT
Staff Resource Modifications
Temporary staff funding is proposed in the FY 2019/20 budget for technology and
communication support, and for a Community Service Officer Intern. These temporary hours
are from one-time funding.
• Additional temporary staffing hours (685 hrs.) are proposed for a Project Manager to
assist with critical operational technology needs and the regional radio project
including interoperability upgrades.
• Additional temporary staffing hours (270 hrs.) are proposed for a Community Services
Officer Intern (CSO) as a one-time support. The flexibility of using a CSO Intern allows
assignment to various divisions within the Police Department for maximum efficiency.
In consideration of staff reductions from prior years and for cost savings, Patrol Officers
continue to work 12-hour shifts to maintain adequate staffing levels on each shift. During FY
2018/19 several hybrid schedules were implemented for individual Officers to allow for
coverage across all patrol shifts.
The Police Department budget consists of the following programs: Police Administration,
Records and Communications, Personnel and Community Services, Patrol, Traffic,
Investigations and Parking Management. Pass-Through accounts and Police operating grants
are also reflected in the Police Department.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
• As the liaison to the Los Gatos Youth Commission, the Police
Department continued to facilitate their progressive work on the “No
Smoking” project. For FY 2018/19, the Youth Commission finalized
designs for the community friendly no-smoking signs that will be
distributed throughout downtown Los Gatos.
• Homeless Liaison Officers dedicated numerous hours to identifying,
assessing and interacting with homeless individuals in Town. The
primary focus was to ensure that the homeless population had access
to local and county-wide services, adhered to appropriate ordinances
and their encampments did not pose a threat to the environment.
Good
Governance
Ensure
responsive,
accountable, and
collaborative
government
• The Police Department maintained an ongoing commitment to recruit
and hire qualified candidates for staff vacancies. This fiscal year, three
new Officers and two professional staff members were hired to fill
existing vacancies.
• A working group was formed to conduct a review of the Department’s
Policy Manual. The Policy Manual delineates strategic intent, legal
foundation and operating procedures that guide the actions of the
entire Department. During the review, legal updates were
implemented to reflect the most current statutes and operating
procedures were evaluated and revised as necessary.
• As part of the effort to promote wellness and resiliency of all
Department members, a Fitness Cadre was formed to incorporate
functional fitness and healthy lifestyles into the daily regimen. A
functional fitness gym was built at the Police Operations Building with
assistance from the Police Foundation and a local CrossFit elite athlete
offered training on how to safely and efficiently embark on a functional
fitness program directed towards the physical demands of first
responders.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Good
Governance
Ensure
responsive,
accountable and
collaborate
government
• Recognizing that wellness and resiliency are not solely physical
pursuits, Department members participated in Compassion Cultivation
Training seminars provided by the Compassion Institute of Palo Alto.
The training focused on practices to develop mindfulness, self-
compassion and ultimately compassion for all beings. Although this
program is in the developmental stages for first responders, the
practice of mindfulness is becoming increasingly widespread as a
technique to address the stress factors inherent in the law
enforcement profession.
• During FY 2018/19, the Police Department submitted two grant
requests to the California Commission on Peace Officer Standards and
Training. The focus of the grants was the development of innovative
training and procedures for law enforcement officers with the goal of
reducing the frequency of officer-involved shootings statewide. If the
grants are awarded, the funding will be used for development and
implementation of training related to de-escalation of force techniques
for Police Officers, as well as programs that provide training in wellness
and mindfulness practices that will assist in appropriate decision-
making during high-stress situations.
• The Police Department remains committed to the concept that higher
education not only promotes excellence in the employee but also
allows for a stronger organization and a safer community. In the last
fiscal year, seven Department members were enrolled or graduated
from college programs to complete Bachelors’ and Masters’ degrees in
work-related courses of study.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational and
individual
enrichment
• In FY 2018/19, the Department hosted seven Neighborhood Watch
meetings and collaborated with the Los Gatos Chamber of Commerce
in the implementation of two merchant discussions. Community
residents and local businesses participating in the Neighborhood
Watch program and merchant safety meetings were provided with
crime prevention measures, neighborhood enrichment and community
involvement opportunities. Community policing projects are developed
with actionable plans for the promotion of engagement in community
problem solving.
• In FY 2018/19, the School Resource Officer (SRO) took a collaborative
approach to the problem of “vaping” (electronic cigarettes) in the
schools. The first step was providing education to school faculty and
staff on the recognition of vaping, which can be subtle enough to occur
in the classroom. This effort lead to an increase in vaping violations
and in response, the SRO partnered with the Los Gatos High School
administration and the Los Gatos Home and School Club, to develop a
vaping educational diversion program for first-time offenders and their
parents. The Saturday class provided awareness and education
regarding the potential health risk of vaping tobacco and other illegal
substances. Four educational vaping diversion classes were completed
this past year.
• The Police Department hosted three “Coffee with a Cop” events to
allow the community to interact with Department members in a
relaxed and casual environment over a cup of coffee. Various
merchants and organizations throughout the Town generously hosted
the event, which provided the opportunity for open communication,
community engagement and one-on-one fielding of questions
regarding neighborhood concerns.
• An analysis of the Dispatch Center call volume was conducted to
review and improve the staffing model. Although the audit showed
95% of incoming 911 calls were answered within fifteen seconds (the
State standard), adjustments to the Dispatch Center staffing schedule
were implemented in FY 2018/19. Improvements were observed
immediately as evidenced by 97% of incoming 911 calls being
answered within ten seconds. Additionally, 98% of the 42,000 non-
emergency calls were answered within twenty seconds.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Public Safety
Ensure public
safety through
proactive
community
policing,
affective
emergency
response, and
community-wide
emergency
preparedness
• In response to the burgeoning opioid epidemic, the Police Department
joined a County-wide effort in collaboration with the Santa Clara
County Behavioral Health Services to distribute Naloxone kits to Police
Officers. These kits are to be utilized in medical emergencies involving
potential opioid overdoses. In FY 2018/19, the Department received
training in administering Naloxone to patients. Each patrol vehicle is
now equipped with Naloxone kits in addition to the AED device and
other first aid equipment.
• In FY 2018/19 the Police Department continued to collaborate with the
Safe Routes to School Partnership, Traffic Safe Communities Network,
and Parks and Public Works in promoting pedestrian and bicycle safety
programs. These programs consisted of increased education,
enforcement, and encouragement around the schools. In addition, the
Police Department participated in Bicycle Rodeos where officers
collaborated with Safe Routes Committee liaisons to provide
educational training to students on bicycle and pedestrian safety.
• In the ongoing effort to enhance the Police Department’s strategic
deployment model, two Specialized Electric Pedal-Assist bicycles were
introduced in FY 2018/19. These new bicycles enhanced the overall
effectiveness of the Patrol Bicycle Team and specifically provide
Officers with ease of access during special events and periods of
congested traffic conditions in the downtown Los Gatos area.
• In FY 2016/17 the Police Department partnered with Crisis Text Line to
promote alternative crisis communication for individuals in mental
health crisis. The program allowed access to mental health
professionals from a mobile device. In FY 2017/18, the Los Gatos Youth
Commission successfully requested that Los Gatos High School and
Fisher Middle School administrators incorporated Crisis Text Line
information as an additional resource on student identification cards.
The Youth Commission continued with the promotion of Crisis Text
Line in FY 2018/19, provided peer to peer mentoring and initiated a
“See it/Say it” campaign to ensure that students were proactive in
assessing the well-being of their classmates.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Public Safety
Ensure public
safety through
proactive
community
policing,
affective
emergency
response, and
community-wide
emergency
preparedness
• During FY 2018/19, Department staff focused on re-organizing and
expanding the Community Emergency Response Teams (CERT) as part
of the Town’s overall efforts to bolster emergency preparedness levels.
Initial efforts centered on meeting with CERT leaders to provide them
with direction and support from the Police Department. This led to the
identification of additional volunteers willing to assume leadership
positions. The out-of-date list of CERT volunteers was audited and
updated to identify 161 CERT volunteers still interested in being an
active part of the program. All of the CERT members within the
Department’s jurisdiction were entered into AlertSCC to facilitate
notification and activation in the event of a disaster. A bi-monthly Los
Gatos-Monte Sereno CERT newsletter was initiated in Fall 2018 and a
training calendar was created to identify local CERT training and other
related training opportunities offered through the Santa Clara County
Fire Department or the American Red Cross. In partnership with the
CERT leaders, goals and objectives for the 2019 calendar year were
created to address training opportunities, membership recruitment
and equipment upgrades. This year, updated radio equipment was
purchased for the Neighborhood Incident Command Post’s (NICP) and
the Town’s Emergency Operations Center. To enhance
communications capabilities, several CERT leaders have developed a
prototype solar power option in order to provide energy to the NICP’s
that would supplement existing generators in the event of a disaster.
Efforts by Department staff during FY 2018/19 timeframe have
addressed the previously held perceptions regarding the lack of
Department involvement, minimal training and archaic equipment.
These efforts have resulted in a re-invigorated CERT program that will
ultimately make the community more resilient and prepared in the
event of a disaster.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Public Safety
Ensure public
safety through
proactive
community
policing,
affective
emergency
response, and
community-wide
emergency
preparedness
• In addition to training sworn personnel in active shooter response, the
Department continued efforts to provide training and resources to
various segments of the community regarding preparation for a
potential violent intruder or mass casualty event. All sworn personnel
participated in realistic active shooter response scenarios that
emphasized safe tactics and interaction with Fire/EMS personnel to
facilitate rapid care for injured victims. The School Resource Officer
(SRO) and members of the tactical team, certified as Active Shooter
Instructors provided “Run, Hide, Defend” training for faculty and staff
within both the Los Gatos-Saratoga Union High School District and the
Los Gatos Union School District. In addition, staff met with a variety of
businesses, public facilities and faith-based organizations to assist with
developing or revising emergency action plans.
• The Police Department continues to embrace the importance of
providing enhanced training to all sworn personnel and dispatchers in
dealing with community members in mental health crisis. Officers and
dispatchers attend Crisis Intervention Training (CIT) courses from a
variety of providers, in addition to mandatory in-service training. In FY
2018/19, four Officers attended the 40-hour Crisis Intervention
Training course. Currently, over 90% of sworn personnel and 100% of
Dispatchers have received enhanced Crisis Intervention Training. In
addition, recognizing the need for collaboration to address the issue of
mental health, Chief Decena represents the Santa Clara County Police
Chiefs’ Association on the newly formed Mental Health Response
Working Group. The Working Group includes the Behavioral Health
Services Director and staff members, representatives from the Sheriff’s
Office and the San Jose Police Department The goal is to facilitate
partnerships between law enforcement and mental health clinicians to
enhance the safety those in mental health crisis and ensure they
receive the appropriate services.
POLICE DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Public Safety
Ensure public
safety through
proactive
community
policing,
affective
emergency
response, and
community-wide
emergency
preparedness
• During FY 2018/19 the Police Department issued a Request for
Proposal (RFP) for a new Computer Aided Dispatch and Records
Management System (CAD/RMS) that will meet the Department’s
current and future operational needs. The new CAD/RMS System will
also provide the ability to collect and report state-mandated data in
accordance with recent legislative changes, such as the California
Racial and Identity Profiling Act (RIPA), and National Incident-Based
Reporting System (NIBRS). Police Department staff will continue to
identify improvements to the data collection and retention system
with the goal of eliminating data-entry redundancy, enhancing security
and increasing productivity.
POLICE DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses and Permits 94,363$ 87,427$ 78,027$ 69,000$ 75,109$ 87,920$
Intergovernmental Revenues 1,408,880 817,331 886,555 639,759 746,167 835,391
Service Charge 977,705 1,049,384 1,099,057 1,122,092 1,123,666 1,182,264
Fines & Forfeitures 809,014 862,076 656,216 604,800 433,809 468,950
Other Revenues 66,226 64,356 49,455 83,053 70,553 86,887
TOTAL REVENUES 3,356,188$ 2,880,574$ 2,769,310$ 2,518,704$ 2,449,304$ 2,661,412$
EXPENDITURES
Salaries and Benefits 10,470,070$ 10,518,132$ 11,445,906$ 12,436,453$ 12,912,462$ 14,377,080$
Operating Expenditures 1,535,609 1,008,652 1,025,236 1,377,328 1,280,025 1,445,810
Grants 32,601 5,897 11,587 20,000 26,472 20,000
Fixed Assets 35,633 - - - - -
Internal Service Charges 1,770,773 1,718,609 1,940,825 1,142,734 1,129,352 1,097,894
TOTAL EXPENDITURES 13,844,686$ 13,251,290$ 14,423,554$ 14,976,515$ 15,348,311$ 16,940,784$
Transfers Out
Transfers Out to Equipment Replacement -$ -$ -$ -$ -$ -$
Total Transfers Out -$ -$ -$ -$ -$ -$
TOTALEXPENDITUES & TRANSFERS OUT 13,844,686$ 13,251,290$ 14,423,554$ 14,976,515$ 15,348,311$ 16,940,784$
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
PROGRAM
Administration 889,742$ 861,561$ 1,026,502$ 1,045,209$ 1,223,322$ 1,299,427$
Records & Communications 1,914,577 1,949,183 2,072,274 2,401,228 2,250,288 2,363,660
Patrol 6,115,836 5,827,002 6,575,258 6,616,271 7,315,973 7,512,107
Traffic 719,561 932,169 992,689 921,515 1,008,544 1,084,957
Investigations 2,208,996 2,342,031 2,282,295 2,445,825 2,361,976 2,844,068
Personnel & Community Services 701,737 596,274 773,826 780,682 562,927 1,037,275
Parking 665,850 700,325 683,817 688,551 595,332 671,384
Operating Grants 71,920 14,567 11,451 39,119 26,967 95,791
Pass -Through Accounts 556,467 28,178 5,442 38,115 2,982 32,115
TOTAL EXPENDITURES 13,844,686$ 13,251,290$ 14,423,554$ 14,976,515$ 15,348,311$ 16,940,784$
DEPARTMENTAL SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
General Fund Funded Funded Funded Funded Proposed
Chief of Police 1.00 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 2.00 2.00
Police Lieutenant 2.00 2.00 2.00 - -
Police Sergeant 6.00 6.00 6.00 7.00 7.00
Police Corporal 4.00 4.00 4.00 4.00 4.00
Police Officer 25.00 25.00 25.00 25.00 25.00
Community Services Officer 2.00 2.00 1.00 1.00 1.00
Records & Evidence Manager 1.00 - - - -
Police Records Manager - 1.00 1.00 1.00 -
Police Records & Com Manager - - - - 1.00
Senior Administrative Analyst - - - 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 - -
Executive Assistant to Chief 1.00 1.00 1.00 1.00 1.00
Communication Dispatcher Lead 1.00 1.00 1.00 1.00 1.00
Communications Dispatcher 6.00 7.00 7.00 7.00 7.00
Parking Control Officer 2.00 2.00 2.00 2.00 2.00
Police Records Specialist 5.00 4.00 4.00 4.00 4.00
Community Outreach Coordinator - - 1.00 1.00 1.00
Human Resources Specialist - - 1.00 1.00 -
Administrative Technician - - - - 1.00
IT Systems Administrator - - - - 1.00
Total General Fund FTEs 58.00 58.00 59.00 59.00 60.00
Temporary Staff Hours
Community Service Officer Intern 1,938 1,725 1,040 1,720 1,720
Community Service Officer 250 390 390 - -
Police Officer 1,119 300 300 300 300
IT Technician - - 685 685 -
Parking Control Officer 357 357 357 - -
Police Records Specialist 320 320 1,360 - -
Communications Dispatcher 520 330 330 330 330
CSO-Investigation Evidence - - 1,040 - -
Project Manager - - - - 685
Total Annual Hours 4,504 3,422 5,502 3,035 3,035
DEPARTMENT STAFFING
Police Department
POLICE ADMINISTRATION
PROGRAM 4101
PROGRAM PURPOSE
The Police Administration Program is responsible for the organization and management of
the Department. These resources manage the departmental programs and are responsible
for developing and providing oversight for the Department’s total budget, hiring and
promotion of sworn and professional staff, career development, succession planning and
review and implementation of policies and procedures. The Administration Program supports
responsive, effective, and efficient police services and a strong police/community
partnership. The Police Administration Program resources are allocated in a manner to
provide thorough review and deliver current industry equipment, technology, and training
necessary to deliver quality policing services while being fiscally responsible.
Departmental operations are consistent with Town policies, core values, and community
safety needs. Police Administration staff emphasize transparency, police legitimacy,
responsive crime suppression and prevention programs, directed traffic enforcement to
promote safe and orderly traffic flow on Town streets and emergency preparedness. The
Police Administration Program is dedicated to furthering the vision and goals of the
Department and supporting personnel in the fulfillment of their duties. The Police
Administration Program continually collaborates with other Town Departments to increase
effectiveness and enhance quality of life for the citizens of Los Gatos. This program also
provides the primary support for the Town’s Youth Commission activities.
BUDGET OVERVIEW
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates.
POLICE DEPARTMENT
Police Administration
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 927$ 698$ 2,489$ 1,500$ 3,000$ 3,735$
Intergovernmental Revenue - - - - - -
Service Charges - - - - - -
Grants - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues 32,601 6,080 11,721 20,000 26,472 20,000
TOTAL REVENUES 33,528$ 6,778$ 14,210$ 21,500$ 29,472$ 23,735$
EXPENDITURES
Salaries and Benefits 691,914$ 684,660$ 847,743$ 899,787$ 1,062,727$ 1,058,719$
Operating Expenditures 17,675 20,611 13,447 21,500 23,700 27,214
Grants 32,601 5,897 11,587 20,000 26,472 20,000
Fixed Assets - - - - - -
Internal Service Charges 147,552 150,393 153,725 103,922 110,423 193,494
TOTAL EXPENDITURES 889,742$ 861,561$ 1,026,502$ 1,045,209$ 1,223,322$ 1,299,427$
TRANSFERS OUT
Transfer to Equipment Replacement -$ -$ -$ -$ -$ -$
TOTAL TRANSFERS OUT - - - - - -
TOTAL EXPENDITURES & TRANSFERS OUT 889,742 861,561 1,026,502 1,045,209 1,223,322 1,299,427$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Police Administration
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
governance
Organizational Structure and Development
In FY 2018/19 the Police Department restructured its Command Staff by
eliminating 2.0 FTE Lieutenants and adding 1.0 FTE Captain allowing the
Department to return to a two Captain organizational model. The
restructure supported budgetary funding for an increase from 6.0 FTE
Sergeants to 7.0 FTE Sergeants. The restructure will continue to be
evaluated for efficiency and effectiveness during FY 2019/20. The
Department will continue to analyze the primary job responsibilities of
various positions / assignments to identify areas of operational
effectiveness. In addition, career development and succession planning will
be conducted through skill development and essential training
opportunities.
Budget Oversight and Equipment Grant Opportunities
During FY 2019/20, the Police Administration will continue to track and
monitor program budgets including overtime, salaries and benefits, and
operational capabilities to ensure the Department remains fiscally
responsible. The Department continues to seek grant opportunities in an
effort to maximize potential revenue sources and procure operational
equipment replacement needs.
Recruitment and Retention
The Police Administration will continue to work collaboratively with the
Human Resources Department to identify innovative staff recruitment and
retention strategies. In FY 2019/20, staff will provide ongoing recruitment
testing processes, and participate in job fairs, recruitment opportunities at
colleges and police academies. In addition, due to the extensive hiring
process, staff will identify potential departures and transitions to reduce
vacant positions for extended durations of time.
Legislative Updates and Policy Revisions
The Police Administration will continue to monitor federal, state, and local
legislative updates and identify the operational impacts to the Department.
Legislative revisions and new legislation are the catalyst for amendments to
Department policy, operational procedures, and mandated reporting
requirements. In FY 2019/20, staff will continue to monitor and forecast the
impacts of legislative mandates, while revising and developing model
policies and Department procedures.
POLICE DEPARTMENT
Police Administration
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Administers Department operations.
• Provides policy and operational guidance for staff.
• Develops and monitors the Department’s annual operating budget.
• Provides departmental financial/budget statistical analysis.
• Manage and oversee police service contractual obligations with the City of Monte
Sereno.
• Develops succession planning goals and opportunities for staff.
• Oversees Police Department’s media and mass notification communications.
• Provides project management on special projects.
• Manages division programs and personnel.
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
Youth Commission
The Los Gatos Youth Commission’s goal of sharing a voice of the youth in
the Los Gatos community continues in FY 2019/20. As the liaison to the Los
Gatos Youth Commission, the Police Department will continue to guide the
Commission in their development and promotion of initiated projects in FY
2019/20. The potential projects provide information and community
outreach to various residents, youth and businesses of the Town.
POLICE DEPARTMENT
Police Administration
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Chief of Police 1.00 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 - -
Senior Administrative Analyst - - - 1.00 1.00
Executive Assistant to Chief 1.00 1.00 1.00 1.00 1.00
Total Administration FTEs 4.00 4.00 4.00 4.00 4.00
POLICE ADMINISTRATION PROGRAM STAFFING
Police Department
RECORDS AND COMMUNICATIONS
PROGRAM 4201
PROGRAM PURPOSE
The Records and Communications Program is staffed by civilian personnel and is comprised
of both Police Records and the Communication Center (Dispatch).
The Los Gatos-Monte Sereno Police Department Records Division is staffed by civilian
personnel who perform numerous support functions in addition to serving as the repository
for all Police records. This unit is responsible for accurate data entry and maintenance of
reported Police activity in all systems including in-house records management systems as well
as county, state, and federal database systems. Records Division staff processes criminal and
traffic warrants, handles custodial and non-custodial bookings, and prepares criminal case
filings to be forwarded to the District Attorney’s Office for prosecution within mandated time
restrictions. As the primary point of contact for the public at Police Headquarters, Records
personnel fulfill report requests, provide LiveScan fingerprinting services, and handle a wide
number of other administrative duties in support of the Police Department.
The Records Division is supervised by a Records and Communications Manager who serves as
the Custodian of Records and is responsible for the collection, classification, monitoring and
reporting of all departmental criminal and statistical data. Additionally, the Records and
Communications Manager receives, conducts research, and responds to requests filed under
the California Public Records Act. This position manages special projects and database
administration, in addition to completing internal and external audits.
The Communication Center is staffed twenty-four hours a day, seven days a week. The
Dispatchers handle the prompt and effective coordination of emergency and non-emergency
response by receiving emergency and non-emergency calls, assigning resources, monitoring
call and personnel status, and providing support to law enforcement personnel. The
Communication Center also supports the sworn personnel by retrieving information for
POLICE DEPARTMENT
Records and Communications
officers, fulfilling requests for dispatch recordings, completing data entry and releasing
property when the Records Division is not open.
BUDGET OVERVIEW
The 1.0 FTE Records Manager has been reclassified to a 1.0 Records and Communications
Manager to reflect the responsibilities of this position. This position is responsible for
overseeing and managing the day-to-day operations of the Records and Communications
Program.
In FY 2018/19, 0.30 FTE of the Support Services Administrative Sergeant was programmed in
the Records and Communications program. Budgeted programming for this position will no
longer be divided. In FY 2019/20 the Administrative Sergeant will be programmed as 1.0 FTE
in the Personnel and Community Services program.
Temporary staffing hours have been outlined for an IT Program Manager to work with
management on the regional radio project as well as address police radio and other IT
related matters.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovenrmental Revenue - - - - - -
Service Charges 8,919 8,737 7,001 7,800 6,800 7,100
Fines & Forfeitures - - - - - -
Other Revenues 1,074 143 2,529 3,372 8,372 3,372
TOTAL REVENUES 9,993$ 8,880$ 9,530$ 11,172$ 15,172$ 10,472$
EXPENDITURES
Salaries and Benefits 1,478,310$ 1,570,839$ 1,714,157$ 1,939,354$ 1,788,738$ 1,984,296$
Operating Expenditures 247,780 195,513 224,859 280,218 281,294 283,883
Fixed Assets - - - - - -
Internal Service Charges 188,487 182,831 133,258 181,656 180,256 95,481
TOTAL EXPENDITURES 1,914,577$ 1,949,183$ 2,072,274$ 2,401,228$ 2,250,288$ 2,363,660$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Records and Communications
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Regionalized Information Sharing
Multiple upgrades to electronic management systems are underway that
impact all county law enforcement agencies in the County. These include
new case management systems at Superior Court, upcoming Jail
Management System upgrades, and Electronic Case Management portals
within the District Attorney’s Office. During FY 19/20, the Records and
Communications Manager will participate in workgroups in collaboration
with local law enforcement agencies, prosecutors, and County entities,
focusing on the ability for local databases to interface with these various
County and State database systems.
Compliance with Upcoming Mandates
The Racial and Identity Profiling Act (RIPA) of 2015 (AB953) will require Los
Gatos-Monte Sereno Police Officers to report data on their law
enforcement related contacts beginning in 2022. During FY 2019/20 Police
Department staff will research how to best comply with these
requirements to make appropriate recommendations in FY 2020/21.
In FY 2019/20, Police Department staff will also research how best to
transition from Uniform Crime Reporting (UCR) to National Incident Based
Reporting System (NIBRS), the method used to report statistical data to
state and federal agencies. The transition, and subsequent training, will
need to be identified and completed by 2021. During FY 19/20, the
Department will confirm that its future CAD/RMS solution will support
compliance with this reporting requirement.
California Public Records Act Requests
New legislation has increased the number of California Public Records Act
requests. In FY 2019/20, staff will continue to ensure that responses are
provided within the ten days as prescribed by law. Recent legislation has
created a need to procure redaction software for Mobile Audio video
(MAV) and Body Worn Camera video. In FY 2019/20, the Department will
identify redaction software and recommend the purchase of the software
to comply with the required release of redacted video.
POLICE DEPARTMENT
Records and Communications
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster opportunities
for citizen
involvement, and
cultural, recreational,
and individual
enrichment
911 for Kids
In FY 2019/20, Communications Dispatchers will be completing 911 for Kids
curriculum and working with the School Resource Officer (SRO) to conduct
educational campaigns at the elementary school level. 911 for Kids is an
interactive training program to teach kids how to call 9-1-1. With
technology ever changing, 911 for Kids now includes a 9-1-1 procedure for
cellphone and gaming devices. 911 for Kids also honors kids who made a
difference by dialing 9-1-1.
Public Safety
Ensure public safety
through proactive
community policing,
effective emergency
response, and
community-wide
emergency
preparedness
NexGen 911 Dispatch Technology
In FY 2019/20, staff will explore options to upgrade technological
infrastructure to implement NexGen 911 capabilities. This system allows
the capability for the public to make voice, text, or video emergency "calls"
from any communications device via Internet Protocol-based networks to
the Communications Dispatch Center. Additionally, Text-to-911 is the
ability to send a text message to reach 9-1-1 emergency call takers from
mobile phones or other devices. Text-to-911 should be functional in FY
2019/20.
CAD/RMS
During FY 2018/19 the Police Department issued a Request for Proposal
(RFP) for a new Computer Aided Dispatch and Records Management
System (CAD/RMS) that will meet the Department’s current and future
operational needs. In FY 2019/20, the Police Department will work on the
implementation of the new CAD/RMS system. The goal is to eliminate
redundancy, allow for enhanced efficiency, and provide the ability to make
more informed, data driven decisions in the deployment of resources. This
is a large-scale project that impacts all Department staff members and aids
in meeting upcoming legislative mandates related to compiling specific
information. Data conversion and system cutover is anticipated during FY
2019/20.
POLICE DEPARTMENT
Records and Communications
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
Records
• Responds to customer inquiries.
• Processes police reports and citations.
• Processes criminal and traffic warrants.
• Provides fingerprint services to residents.
• Completes required statistical reporting to state and federal government.
• Processes subpoena and Public Records Requests.
• Distributes statistical information to Patrol and Investigations as needed.
Communications
• Responds to 911 calls and other emergency/non-emergency calls.
• Provides dispatch service to patrol.
• Dispatches emergency personnel.
• Handles customer inquiries.
• Maintains audio recordings of radio and phone traffic; provides copies for court and
Department use.
Core Goals Key Projects
Public Safety
Ensure public safety
through proactive
community policing,
effective emergency
response, and
community-wide
emergency
preparedness
SVRIA
In FY 2019/20, construction of the needed infrastructure to complete the
Silicon Valley Regional Interoperability Association (SVRIA) project will
occur. The SVRIA was formed to enhance interoperability for public safety
radio communications. The Police Department has worked in partnership
with SVRIA to ensure responsible fiscal accounting, continued build out of
the radio system infrastructure in our jurisdiction, and local application of
the regional interoperable communications network known as Silicon
Valley Regional Communications System (SVRCS). The Police Department is
in the process of purchasing the remaining radios and infrastructure
needed to communicate on the new system. Department staff is ensuring
accountability and necessary training, ongoing channel plan and system
updates, and will switch over to the SVRIA system in FY 2019/20.
POLICE DEPARTMENT
Records and Communications
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Police Lieutenant 0.30 0.30 0.30 - -
Police Sergeant - - - 0.30 -
Police Records Manager - 1.00 1.00 1.00 -
Police Records & Com Manager - - - - 1.00
Records & Evidence Manager 1.00 - - - -
Communications Dispatcher Lead 1.00 1.00 1.00 1.00 1.00
Communications Dispatcher 6.00 7.00 7.00 7.00 7.00
Police Records Specialist 3.00 3.00 3.00 3.00 3.00
Total Records & Comm. FTEs 11.30 12.30 12.30 12.30 12.00
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Adopted
IT Technician 898 685 685 685 -
Project Manager - - - - 685
Police Records Specialist 320 320 1,360 - -
Communications Dispatcher 520 330 330 330 330
Total Annual Hours 1,738 1,335 2,375 1,015 1,015
RECORDS & COMMUNICATION PROGRAM STAFFING
POLICE DEPARTMENT
Records and Communications
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Statistics completed on or before the 15th day of the month or nearest
working date.
100% 100% 100% 100% 100%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.Total number of CAD events created:**55,994 56,501 55,283 54,630 55,283
2.Total landline and wireless calls received by dispatch (does not include 911
calls):
48,404 46,630 44,436 39,196 46,630
3.Number of 911 calls received:10,181 10,489 10,301 9,893 10,287
4.Number of stored and/or impounded vehicles processed:148 194 202 219 194
5.Number of police reports processed:4,177 4,140 4,231 4,150 4,150
6.Number of public contacts at Records:***4,042 4,126 3,000 2,500 2,500
7.Number of citations processed:***6,338 4,856 4,419 3,936 4,856
* New measure effective FY 2014/15.
** A computer-aided dispatch (CAD) event documents all Police-related activity by sworn and civilian personnel.
*** New measure effective FY 2015/16, historical data provided when available.
Provide efficient delivery of department statistics by the 15th of every
month.*
Police Department
PERSONNEL AND COMMUNITY SERVICES
PROGRAM 4202
PROGRAM PURPOSE
The Personnel and Community Services (PCS) Program provides an essential level of support
to the Police Department by overseeing the Department’s adherence to state and federal
mandates and values of the community for a transparent law enforcement agency. The PCS
Program supports the personnel growth and recruitment of the Police Department through
hiring of new personnel, continued education, in-service training, and professional growth of
personnel as required through California Peace Officer Standards and Training. This program
identifies succession planning; promotes organizational development; maintains personnel
adherence to professional standards; and administers crime prevention activities and
community event programs. Staff in the PCS program also manages and provides oversight to
the numerous volunteer programs that support all functions of the Department. This
program facilitates the administrative management of the tow truck permit program,
residential parking, commercial alarm permits, and Alcohol Beverage Control licensing
permits.
Working in conjunction with the Town Manager’s Office and the Santa Clara County Fire
Department, the Police Department participates in emergency management and
preparedness. Staff in this program work in collaboration with state and regional emergency
management entities, such as Santa Clara County Office of Emergency Services, in
preparation and planning for the possibility of earthquakes, fires, floods, and other natural
and man-made disasters.
In FY 2018/19 the Personnel and Community Service program was involved in hiring three
sworn officers, two civilian staff member employees, and assessing the recruitment process
and announcements for various sworn and civilian opportunities throughout the Department.
POLICE DEPARTMENT
Personnel and Community Services
BUDGET OVERVIEW
In FY 2019/20 the Personnel and Community Services Program has been revised to incorporate
1.0 FTE of the Support Services Bureau Administrative Sergeant position. Previously this
position was programmed as 0.70 FTE in the Personnel and Community Services program and
0.30 in the Records and Communications program. Responsibilities of the Administrative
Sergeant include management of community outreach efforts, volunteer programs, crime
prevention, Department personnel hiring, training, radio interoperability expansion and
deployment, and supplementing emergency management.
Budget programming for 1.0 FTE IT Systems Administrator previously in the Town
Administrative Services Program (Information Technology Staffing) has transferred to the
Personnel and Community Services Program under direction of the Administrative Sergeant.
This position is responsible for Police Department Information Technology (IT) requests, and
managing maintenance and improvements of information networks, equipment and software.
The 1.0 FTE Human Resources Technician assigned to Personnel and Community Services
program is now reclassified to a 1.0 FTE Administrative Technician. The reclassification reflects
the required wide range of technical and analytical duties in support of the Administrative
Sergeant and Command Staff. These reclassifications support professional development
opportunities and increase flexibility for operational effectiveness.
POLICE DEPARTMENT
Personnel and Community Services
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue 334,483 376,720 429,342 294,640 414,200 434,600
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues 2,315 1,000 1,500 1,000 1,000 1,000
TOTAL REVENUES 336,798$ 377,720$ 430,842$ 295,640$ 415,200$ 435,600$
EXPENDITURES
Salaries and Benefits 422,193$ 337,873$ 501,437$ 519,160$ 309,443$ 898,531$
Operating Expenditures 11,580 14,865 17,288 191,350 189,510 27,464
Fixed Assets - - - - - -
Internal Service Charges 267,964 243,536 255,101 70,172 63,974 111,280
TOTAL EXPENDITURES 701,737$ 596,274$ 773,826$ 780,682$ 562,927$ 1,037,275$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Personnel and Community Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Police Department Training Plan
Personnel and Community Services staff is creating a comprehensive
training plan that includes mandatory training as well as essential and
desired training for each position within the organization. This will assist
Department employees to identify career development opportunities and
needs as well as assist Personnel and Community Services in monitoring
and managing succession planning for all Department employees.
Bloodborne Pathogens and Cal-OSHA Training
In FY 2019/20, Personnel and Community Services staff will work in
conjunction with the Human Resources Department to assure Police
Department staff will complete Cal-OSHA mandated training on first-
responder “Bloodborne Pathogens Awareness and Exposures,” and “Air
Purifying Respirator” fit testing and certification. The annual training will
provide sworn staff with personal protective equipment and provide
certified training during hazardous materials and chemical exposure
incidents.
POLICE DEPARTMENT
Personnel and Community Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
Website Refresh
The Department is reviewing, assessing, and collaborating on improving
the Police Department website to ensure that the most current and
relevant information is available and arranged in a manner that makes
information easily accessible. Specific areas of focus include the design
and information available on emergency preparedness and employment
opportunities.
“Getting to Know Everyone in the Community”
Personnel and Community Services engages in multi-faceted efforts
toward the achievement of the Department’s vision with the ultimate
goal of “knowing everyone in our community.” The Personnel and
Community Services staff will continue to oversee and monitor all
personnel efforts to build community relationships and engage in
community problem solving. The Department continues to foster
relationships and host community events such as: “See it / Say it”, “Coffee
with a Cop”, Boy Scouts and Girls Scouts of America tours and
presentations, New Resident Outreach Program, Leadership Los Gatos
participation, “Los Gatos On-Watch Program”, Vacation Checks, and
Operation Care.
Neighborhood Watch Programs
During FY 2019/20, the Police Department will continually work to expand
the Neighborhood and Business Watch Programs, targeting crime
prevention, awareness, and education. This community outreach
program provides citizens with current crime trends, enhances
communications, promotes crime preventative measures, and builds
community resilience and neighborhood relationships. The Neighborhood
Watch Program focuses on crime prevention strategies and collaboration
between neighbors and the Police Department.
POLICE DEPARTMENT
Personnel and Community Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
Volunteer Programs
Personnel and Community Services screens and provides direction to
several volunteer personnel that fulfill roles in Volunteer in Policing (VIP),
the Victim Services Unit (VSU), and college interns. The VIP’s are trained
volunteers that are used to enhance crime prevention awareness, explain
community services and perform a multitude of duties to support the
function of the Police Department. Some of these duties include vacation
house checks, graffiti patrol, clerical work, and computer data entry.
In FY 2019/20, the Police Department is devoted to reinvigorating the
Victim Service Unit with a new protocol, framework, and additional
volunteer assignments. VSU is committed to preserving the dignity and
rights of the victims of crime that occur in the Town of Los Gatos and the
City of Monte Sereno. In addition, the Police Department will continue to
conduct a workload assessment and determine availability of
opportunities for college internships that will provide an educational
exposure to the inner operations of the Police Department and the
various functions.
Public Safety
Ensure public
safety through
proactive
community
policing, effective
emergency
response, and
community-wide
emergency
preparedness
Community Emergency Response Team (CERT)
Police Department staff collaborates with the Community Emergency
Response Team leads and has formulated goals and objectives for the
2019 calendar year. These goals address jurisdiction specific training
opportunities not previously held to refresh and develop our membership
skills and capabilities, focus on CERT membership recruitment
opportunities, and enhance the communication capabilities via the
purchase of updated CERT radio equipment for the Neighborhood
Incident Command Post’s and Emergency Operations Center. The
Department and membership are reinvigorating a robust LGMS CERT
program that will ultimately make the community more resilient and
prepared in the event of a disaster. The program recognizes the need and
appreciation for these volunteers. Training opportunities have been
identified throughout the year that will be hosted both by the Police
Department and in collaboration with other CERT. training resources.
Additionally, the FY 2019/20 goals and objectives consist of
supplementing and replacing CERT equipment, recruiting additional active
members, and updating the communication function and abilities.
POLICE DEPARTMENT
Personnel and Community Services
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Manages personnel hiring.
• Manages community outreach through social media and community databases.
• Manages the Department training program.
• Coordinates the Department’s community outreach, crime prevention, and
neighborhood organization efforts.
• Manages the Department’s volunteer program.
• Coordinates emergency management response, training of personnel, and maintenance
of the Emergency Operations Center (EOC).
• Develops, coordinates, and manages the Community Emergency Response Team (CERT)
and the Disaster Aide Response Team (DART).
Core Goals Key Projects
Public Safety
Ensure public
safety through
proactive
community
policing, effective
emergency
response, and
community-wide
emergency
preparedness
Emergency Preparedness
During FY 2019/20, the Police Department will mobilize both a proactive
and reactive emphasis on the Neighborhood Watch Program, through
facilitating the integration and promotion of the Community Emergency
Response Team (CERT) program. The collaboration of the CERT program
in conjunction with Neighborhood Watch will enhance community
awareness, community partnerships, and build community resilience.
Neighborhood Watch will work in partnership with CERT similarly to the
Block Action Team (BAT) design. A unified approach will increase swift
disaster assessment abilities, improve rescue response, and amplify
community awareness and involvement
Emergency Operations Plan
The Police Department continues to coordinate and collaborate with the
Town Manager’s Office and Santa Clara County Fire Department on
establishing roles and responsibilities within emergency management,
volunteer coordination, and planning. In FY 2019/20 an emphasis will be
placed on emergency management and preparedness to ensure critical
planning and community training for wildland fire evacuation, earthquake
preparedness, flood evacuation, and other critical disaster planning. The
Department will continue to update, test, and maintain emergency
notification and communication systems through the Alert SCC Program,
and Nixle Program.
POLICE DEPARTMENT
Personnel and Community Services
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Police Lieutenant 0.70 0.70 0.70 - -
Police Sergeant - - - 0.70 1.00
Community Services Officer 2.00 1.00 - - -
Community Outreach Coordinator - - 1.00 1.00 1.00
IT Systems Administrator - - - - 1.00
Human Resources Specialist - - 1.00 1.00 -
Administrative Technician - - - - 1.00
Total Personnel & CS FTEs 2.70 1.70 2.70 2.70 4.00
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Adopted
Police Officer 296 300 300 300 300
Total Annual Hours 296 300 300 300 300
PERSONNEL & COMMUNITY SERVICE PROGRAM STAFFING
POLICE DEPARTMENT
Personnel and Community Services
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of Volunteers in Policing (VIP) reporting satisfaction with their assignments:100% 100% 100% 100% 100%
2.Prepare resident volunteers to assist in an emergency.
a.Percentage of CERT participants better prepared to assist in an emergency:100% 100% 100% 100% 100%
3.
a.Percentage of Town volunteers who find their participation in Town volunteer activities
to be a positive experience:*
100% 100% 100%Measure
Discontinued
Measure
Discontinued
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.115 118 63 90 60
2.52 60 52 44 40
3.30 38 16 28 20
4.37,840 25,239 21,151 22,000 27,000
5.$851,400 $567,877 $475,897.50 $495,000 $607,500
6.1,894 1,414 1,570 1,732 1,713
7.$39,774 $29,687 $35,325 $37,550 $35,973
8.36 31 36 31 31
9.441 466 168 175 200
* Measure discontinued effective FY 18/19
Total number of active trained CERT personnel:
Dollar value of total annual volunteer (VIP) hours of service:
Number of CERT personnel trained this year:
Average hours of training for per sworn officer:
Average hours of training for non-sworn personnel:
Number of hours of volunteer (VIP) service:
Enhance the breadth of public safety services provided through the effective use of
volunteers.
Hours of essential training provided to each person in a specialized assignment (Detective
Bureau, Traffic, etc.):
Total number of hours volunteered Town-wide (not including VIP):
Total value of volunteer hours (not including VIP):
Create a spirit of cooperation between the Town organization and the community.
Police Department
PATROL
PROGRAM 4301
PROGRAM PURPOSE
The Patrol Program has the responsibility of providing responsive police services to the
community of Los Gatos twenty-four hours a day, seven days a week. The Patrol Program
deploys twenty-five uniformed police officers across four shifts to respond to all calls for
service. Officers provide both proactive and reactive service to the community, respond to
emergency and non-emergency calls, engage in directed and self-initiated enforcement
actions, and utilize problem solving techniques designed to increase community safety. The
Patrol Program implements innovative crime suppression techniques and strategic
deployment models to reduce crime and promote a high degree of safety and quality of life
for the Town. Patrol officers respond to calls for service, provide directed patrol based on
crime patterns and citizen complaints, make arrests, conduct criminal investigations,
participate in community and neighborhood events/meetings, and issue traffic citations and
warnings.
Within the Patrol function, specialized trained officers are deployed as Field Training Officers
(FTO), Crisis Intervention/Mental Health Officers (CIT), Homeless Liaison Officers, K-9 Officer,
and Bicycle Officers. Officers in this program are also assigned to other collateral assignments
on specialized teams. The collateral specialized teams provide support to the Patrol Program,
including the Crisis Response Unit (CRU), Crisis Negotiation Team (CNT), Traffic Collision
Investigation/Crime Scene Team, Peer Support Team, Firearms/Range Team, Defensive
Tactics Team, and the Bicycle Team.
The Reserve Police Officer Program is a subdivision of the Patrol Program and consists of
voluntary part-time, sworn volunteers who are trained to assist in regular patrol activities.
Reserve officers serve as secondary officers in a patrol capacity or are assigned specific duty
functions during special events. Reserve officers are certified and maintain standards as
POLICE DEPARTMENT
Patrol Program
required by California Peace Officers Standards and Training. During FY 18/19, Reserve
Officers were utilized to supplement patrol staffing vacancies, perform directed patrol in
crime targeted areas, assist with traffic control, work special events, and assist with
administrative and criminal pre-booking procedures.
BUDGET OVERVIEW
The Police Department and the Town of Los Gatos enjoy a collaborative relationship with the
City of Monte Sereno. In FY 2015/16, the Town entered into a restructured, ten-year
agreement effective July 1, 2015 to provide Law Enforcement Services to the City of Monte
Sereno through June 30, 2025. This contractual agreement allows for consideration of
ongoing updates in law enforcement practices and more closely reflects the workload and
modernized service delivery models for both the Town and the City of Monte Sereno. The
annual contract rate based on the Average Annual Consumer Price Index for benefits
increases the FY 2019/20 City of Monte Sereno Police Services contract to $873,843.
In consideration of staff reductions from prior years and for cost savings, Patrol Officers
continue to work 12-hour shifts to maintain adequate staffing levels and service delivery on
each shift. The Department is committed to continually reviewing patrol staffing models
based on available resources, fiscal stability, and current service levels.
Temporary staffing hours have been outlined for Community Service Officer Interns (CSO
Intern). Under the direction of the assigned patrol shift supervisor, the CSO Intern will be
utilized in non-emergency calls for service, non-injury traffic collisions and assisting patrol
and other divisions in non-enforcement administrative duties.
POLICE DEPARTMENT
Patrol Program
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 29,676$ 28,461$ 24,352$ 18,500$ 23,550$ 39,500$
Intergovernmental Revenue 5,727 14,266 7,481 1,000 - -
Service Charges 760,043 813,401 858,046 874,960 873,005 909,633
Fines & Forfeitures 32,874 46,302 29,372 25,100 9,209 12,750
Other Revenues - 3,321 - - - -
TOTAL REVENUES 828,320$ 905,751$ 919,251$ 919,560$ 905,764$ 961,883$
EXPENDITURES
Salaries and Benefits 5,345,598$ 5,042,450$ 5,513,485$ 5,970,614$ 6,668,164$ 6,754,569$
Operating Expenditures 119,956 130,631 201,330 185,221 195,008 309,009
Fixed Assets - - - - - -
Internal Service Charges 650,282 653,921 860,443 460,436 452,801 448,529
TOTAL EXPENDITURES 6,115,836$ 5,827,002$ 6,575,258$ 6,616,271$ 7,315,973$ 7,512,107$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Patrol Program
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Report Writing Software Programs
During FY 2019/20, the Police Department will work to identify a new
automated report writing system that will integrate with the identified
Records Management System (RMS) for the Police Department. A
working-group of sworn personnel will conduct assessment and
evaluation of various report writing systems. They will gauge methods to
increase efficiency, adhere to operational procedures and policies, and
maintain integration with other databases and systems.
Public Safety
Ensure public
safety through
proactive
community
policing, effective
emergency
response, and
community-wide
emergency
preparedness
Strategic Patrol Deployment Methods
The Patrol Division will continue to identify different patrol deployment
methods which increase visibility, promote crime suppression, and
provide best overall law enforcement service levels to the town. Officers
will incorporate bicycle patrols, foot patrols, unmarked vehicle patrols,
and directed traffic enforcement in coordination with patrol response
duties. In addition, the staffing levels of each patrol team will continue to
be evaluated based on call volume, best service delivery methods, and
anticipated staffing vacancies.
Safety Planning and Training
The Police Department will continue to work collaboratively with various
segments of the community in providing guidance and education related
to emergency action plans for local schools, businesses, and faith-based
organizations. Our participation and concerted efforts in working with the
community provide unified response efforts, consistent training, and
enhanced awareness to vulnerabilities during a potential violent intruder
or mass casualty event.
Community
Character
Preserve and
enhance the
appearance,
character, and
environment
quality of the
community
Homeless Outreach & Service Programs
The Homeless Encampment Resource Officer is a collateral assignment to
patrol, with specific focus on homeless outreach, accountability, and
services. Officers directed to this assignment will work with homeless
individuals and provide regional service programs, coordinate necessary
encampment cleanups through inter-agency coordination, and promote
overall safety and enriched quality of life.
POLICE DEPARTMENT
Patrol Program
KEY PROGRAM SERVICES
• Responds to emergency and non-emergency calls for service.
• Performs directed patrol and self-initiated activity during non-committed time.
• Investigates crimes and traffic accidents.
• Utilizes innovative crime suppression techniques and directed patrol plans to reduce
crime.
• Supports the Department’s traffic enforcement control program, including issuance of
traffic and parking citations.
• Solves community problems using proactive Problem Oriented Policing techniques.
• Builds relationships within the community to enhance public safety and increase
community policing.
• Oversees the deployment of volunteer police teams such as, the Disaster Aid Response
Team (DART), Reserve Police Officers, and the Police Explorer Post.
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Police Captain - - - 0.50 0.50
Police Lieutenant 0.50 0.50 0.50 - -
Police Sergeant 4.00 4.00 4.00 4.00 4.00
Police Corporal 4.00 4.00 4.00 4.00 4.00
Police Officer 17.00 17.00 17.00 17.00 17.00
Total Patrol Program FTEs 25.50 25.50 25.50 25.50 25.50
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Adopted
Community Service Officer Intern 1,040 1,040 1,040 1,720 1,720
Community Service Officer 250 390 390 - -
Total Annual Hours 1,290 1,430 1,430 1,720 1,720
PATROL PROGRAM STAFFING
POLICE DEPARTMENT
Patrol Program
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Average response time - Priority I calls:4:27 4:08 4:29 4:25 4:29
b.Average response time - Priority II calls:6:49 5:34 6:21 6:19 7:01
c.Average response time - Priority III calls:9:19 6:34 9:55 8:30 9:51
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.314 380 289 231 304
2.13,859 13,065 14,691 14,012 13,907
3.14,782 15,335 14,840 14,782 14,935
4.Number of Priority IV incidents (other):*15,485 17,392 15,245 15,245 15,842
5.Total number of Incidents:*44,440 46,211 45,065 44,440 45,039
6.784 571 769 769 650
7.$40,485 $29,486 $39,736 $39,736 $37,361
8.947 765 792 912 854
9.$29,085 $26,775 $24,323 $29,085 $27,317
10.4,576 4,576 4,537 4,576 4,576
11.953 1,040 1,100 1,081 1,040
12.Total number of reports written by Community Service Officer intern:**131 138 175 164 143
*FY 2014/15 incident types were recategorized and consolidated to most accurately reflect previously established priority definitions (I, II, III).
Prior year calculations were based upon 9 Priority Types. FY 2014/15 and proceeding will be reflective of 4 Priority Types as defined above.
** New measure effective FY 2015/16.
Hours of Volunteer Reserve Officer hours used:
Number of Priority II incidents(urgent emergency that requires immediate
response):*
Number of Priority III incidents (non-emergency):*
Total number of arrests by Los Gatos/ Monte Sereno Police Department:
Number of hours patrolling Monte Sereno:
(Per agreement - 4160 hrs. patrol + 416 traffic/annually)
Dollar value of total Disaster Aid Response Team service used:
Dollar value of total Reserve Officer hours used:
Hours of Disaster Aid Response Team service used:
Number of Priority I incidents (immediate emergency with threat of life and
public safety hazard):*
Provide safe environment through timely response and police assistance.
Police Department
TRAFFIC
PROGRAM 4302
PROGRAM PURPOSE
The Traffic Program focuses on the education, encouragement, and enforcement of the
California Vehicle Code. The Traffic Program assists in the evaluation of various factors that
affect the safety of the roadways for all motorists, bicyclists, and pedestrians. The Traffic
Program collaborates with the Town’s Parks and Public Works Department to offer suggestions
on roadway engineering improvements to enhance roadway safety. The Program utilizes
national and regional traffic safety programs to manage and coordinate community education
activities designed to address traffic complaints; increase motorist, bicyclist and pedestrian
safety; and reduce property damage, injury and fatal traffic collisions. The Traffic Program
works in conjunction with the Transportation and Parking Commission, the Bicycle Pedestrian
Advisory Committee, Traffic Safe Communities Network, and Monte Sereno Better Streets
Commission to promote the success of programs such as Safe Routes to School. Bike Rodeos
are one specific educational opportunity designed to educate the youth in bicycle safety,
including rules of the road and proper use of safety helmets and equipment. The Traffic
Program also manages and coordinates special events that may impact the flow of traffic upon
the roadway or create hazards.
Officers assigned to the Traffic Program are responsible for utilizing the California Vehicle Code
to educate, encourage, and enforce safe behaviors of motorists, bicyclists, and pedestrians on
public roadways. Officers operate marked Los Gatos-Monte Sereno Police patrol motorcycles or
vehicles, passive speed detection devices, and mobile speed radar sign trailers to assist in
response to traffic complaints and areas experiencing higher incidents of traffic collisions.
Officers are also responsible for the investigation and documentation of traffic collisions. Traffic
Officers strive to reduce property damage, injury, and death related to traffic collisions.
POLICE DEPARTMENT
Traffic
For more than a decade, the Traffic Program has managed the School Crossing Guard program
in partnership with the Los Gatos Union School District and the Union School District to provide
contractual crossing guard services. The current contract renewal is anticipated in FY
2020/2021.
BUDGET OVERVIEW
The Traffic Program is staffed with a 0.70 FTE Police Sergeant and 2.0 FTE sworn officers. The
Sergeant evaluates trends in primary and associated collision factors, responds to community-
generated traffic complaints, and evaluates data obtained after the deployment of the mobile
speed radar sign trailers. The Sergeant acts as a liaison with the Transportation and Parking
Commission, the Bicycle Pedestrian Advisory Committee, the Traffic Safe Communities
Network, Safe Routes to School, and Monte Sereno Better Streets Commission. The Sergeant
works collaboratively with the Town’s Parks and Public Works Department to identify and
evaluate roadway improvements to promote safe travel for all modes of transportation and
partners with the Town Fleet Manager to design and outfit the Police Department’s vehicles.
POLICE DEPARTMENT
Traffic
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 21,926$ 14,588$ 12,131$ 8,500$ 12,434$ 8,185$
Intergovernmental Revenue 366,266 361,175 399,153 305,000 305,000 305,000
Service Charges 91,051 107,702 107,702 107,702 115,249 123,318
Fines & Forfeitures 20,899 14,737 16,910 22,200 18,600 20,200
Other Revenues - - - - - -
TOTAL REVENUES 500,142$ 498,202$ 535,896$ 443,402$ 451,283$ 456,703$
EXPENDITURES
Salaries and Benefits 464,942$ 665,351$ 707,350$ 690,650$ 769,147$ 835,537$
Operating Expenditures 122,400 137,398 137,948 143,603 152,963 184,746
Fixed Assets - - - - - -
Internal Service Charges 132,219 129,420 147,391 87,262 86,434 64,674
TOTAL EXPENDITURES 719,561$ 932,169$ 992,689$ 921,515$ 1,008,544$ 1,084,957$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Traffic
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Major Traffic Collision Investigation Training and Equipment
In FY 2019/20, the Traffic Division will enhance their expertise by
completing training in vehicle collision reconstruction, investigation, and
other specialized training. The Traffic Division will work collaboratively
with the Major Collision Investigation Team in the review and training
with the Topcon Robotics Total Station. The Topcon Robotics Total Station
provides the ability for traffic investigators to reconstruct the incident,
survey exact locations of evidence, and provide an accurate analysis and
review of the vehicle collision investigation.
Electronic Handheld Traffic Citation System
In FY 2019/20, the Police Department will explore the integration and
implementation of an electronic traffic citation system. An electronic
traffic citation system would enhance officer efficiency in the issuance of
citations and assist the Records Division in the processing of citations with
the Court system. Currently the Records Division receives, processes,
documents, and manages submitted traffic citations and prepares their
filing with Traffic Court. An electronic traffic citation system can manage
these steps and provides streamline communication with Traffic Court for
the filing of traffic citations with minimal staff oversight.
Directed Traffic Enforcement Response and Evaluation
The Traffic Division continues to explore ways to streamline the sharing of
directed traffic enforcement areas to the Bureau of Support Service and
the Bureau of Operations. The Traffic Division will identify new and
innovative ways to disseminate traffic complaints to both the Bureau of
Support Services and Bureau of Operations to evaluate the effectiveness
of the Traffic Division with the overall goal of reducing vehicle collisions,
increasing traffic safety, and strengthening the responsiveness to public
related traffic concerns.
POLICE DEPARTMENT
Traffic
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Responds to and investigates traffic accidents.
• Educates the public on traffic safety.
• Provides traffic enforcement.
• Participates in community traffic safety committees and programs.
• Collaborates with the Traffic and Parking Commission.
• Reviews traffic safety plans for special events.
• Participates in regional efforts to maintain traffic safety.
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Police Sergeant 0.70 0.70 0.70 0.70 0.70
Police Officer 2.00 2.00 2.00 2.00 2.00
Total Traffic Program FTEs 2.70 2.70 2.70 2.70 2.70
TRAFFIC PROGRAM STAFFING
Core Goals Key Projects
Public Safety
Ensure public
safety through
proactive
community
policing, effective
emergency
response, and
community-wide
emergency
preparedness
Reduction in Traffic Collisions
During FY 2019/20, the Traffic Division will work in collaboration with the
Bureau of Operations and the Town Engineering Division to analyze
hazardous traffic collision data. The Police Department strives to reduce
injury-related traffic collisions through directed enforcement during peak
commute times and at hazardous intersections and thoroughfares.
Safe Routes Promoting the Five “E’s”
As a part of traffic safety education and awareness, the Department
continues to promote the “Five E’s” (Evaluation, Engineering, Education,
Encouragement, and Enforcement) in collaboration with Safe Routes to
School. In FY 2019/20, the Department will continue to participate in Safe
Routes to School, Transportation and Parking Commission, and Bicycle
and Pedestrian Advisory Commission programs and projects. These
projects will include the identification of alternate transportation
methods, traffic flow, and promote vehicle, bicycle and pedestrian safety.
POLICE DEPARTMENT
Traffic
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of reported traffic collisions involving drugs or
alcohol:5.70% 6.73% 4.60% 10.00% 8.31%
2.
a.Traffic Index:23 28 24.1 22 30
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.2,585 2,839 2,537 1,966 2,465
2.Number of hazardous citations:1,945 1,929 2,145 1,550 2,340
3.Number of courtesy citations issued 2,808 2,399 1,882 1,908 2,302
4.50 60 55 71 57
5.366 282 304 100 274
6.83 69 89 76 78
*Traffic collision report increase due to reports being written for non-injury collisions in lieu of information exchange between parties.
Number of injury collisions:
Number of DUI arrests:
Total number of traffic citations issued (excludes courtesy citations):
Number of traffic collision reports:
Through directed enforcement, the program seeks to minimize the
loss of life and reduce personal injuries due to traffic collisions.
Reduction of DUI-involved collisions through specialized
enforcement and educational programs.
The Traffic Index is a national standard developed by the Federal
Office of Traffic Safety (OTS). The index number is determined by
dividing the number of hazardous citations issued by the total
number of fatal and injury collisions. An index of 25 - 35 is generally
viewed as desirable. A substantially higher number would indicate
that officers are writing an excessive number of citations that are not
related to the causes of traffic collisions. A substantially lower
number indicates that inadequate staffing or attention is directed at
the traffic collision problem in a jurisdiction.
Police Department
INVESTIGATIONS
PROGRAM 4303
PROGRAM PURPOSE
The Investigations Program conducts both self-initiated and follow-up investigations related
to crime, coordinates the prosecution of crimes through the criminal justice system, and
performs special operations and enforcement.
Detectives assigned to this Program conduct in-depth investigations. This includes the
identification of crime trends and patterns, apprehension of criminal suspects, evidence
collection, interagency collaboration, and victim outreach. In addition, the Investigations
Program maintains and enforces the required registration and monitoring of sex offenders,
narcotics offenders, and arson offenders. Detectives possess expertise in specialized skills
including the obtaining and execution of search warrants, recovery of stolen property,
interview and interrogation techniques, contemporary sexual assault investigative practices,
and computer forensic investigations, as well as juvenile crime and diversion efforts.
One Officer in this Program is assigned as the School Resource Officer (SRO). The SRO is
responsible for assisting in investigating crimes involving juveniles as victims or offenders,
managing youth-related problems and trends, and maintaining liaison with local schools. The
SRO works collaboratively with school staff, administration, and students in both the Los
Gatos-Saratoga Union High School District and Los Gatos Union School District to promote
school campus and community safety and to be a presence on campus. Since FY 2009/10,
funding for the SRO position has been offset by an agreement with the high school and
elementary school districts, with each sharing costs for nearly one-half the Officer’s salary
and benefits. The SRO contract runs through June 30, 2021.
In addition, an Officer from this Program is assigned to the Santa Clara County Specialized
Enforcement Team (SCCSET) Task Force. This regional Task Force specializes in the
POLICE DEPARTMENT
Investigations
investigation of major narcotics trafficking, fugitive apprehension, covert tactical surveillance
operations, and support to local law enforcement agencies in major criminal investigations.
BUDGET OVERVIEW
The Investigations Program is comprised of one 1.0 FTE Police Sergeant, six 1.0 FTE sworn
officers, one 1.0 FTE Community Service Officer and one 1.0 FTE Police Records Specialist.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 705$ 889$ 1,313$ 500$ 125$ 500$
Intergovernmental Revenue 70,000 50,000 - - - -
Service Charges 112,557 114,506 124,045 122,630 125,630 139,213
Fines & Forfeitures - - - - - -
Other Revenues 1,670 2,685 5,139 1,000 6,143 1,000
TOTAL REVENUES 184,932$ 168,080$ 130,497$ 124,130$ 131,898$ 140,713$
EXPENDITURES
Salaries and Benefits 1,808,796$ 1,934,392$ 1,858,971$ 2,116,560$ 2,043,880$ 2,501,656$
Operating Expenditures 116,180 130,531 130,616 152,033 144,687 203,760
Fixed Assets - - - - - -
Internal Service Charges 284,020 277,108 292,708 177,232 173,409 138,652
TOTAL EXPENDITURES 2,208,996$ 2,342,031$ 2,282,295$ 2,445,825$ 2,361,976$ 2,844,068$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Investigations
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure responsive,
accountable, and
collaborative
government
School Resource Officer Safety Diversion Programs
During FY 2019/20, the School Resource Officer (SRO) will continue
collaborative efforts with the Los Gatos-Saratoga Union High School
District, Los Gatos Union School District, and Los Gatos Home and School
Club in promoting educational diversion programs as an alternative for
youth offenders. In addition to preventative education and mentoring
youth on campus, the SRO will also continue to promote campus safety by
facilitating staff trainings on Run, Hide, Defend and evacuations.
Collaborative Investigations-Crime Unit
During FY 2019/20, the Detectives in the Investigations Division will actively
collaborate with other regional law enforcement agencies in gathering and
sharing crime intelligence information through the County of Santa Clara
Crime Strategies Unit. The regionalization of data-gathering and
information sharing enhances the ability to link, solve, and prosecute
individuals responsible for similar crimes in the Bay Area.
Evidence Management Tracking System
During FY 2019/20, the Department will seek to replace the current
evidence management software system which assists with management of
the intake and release of property and evidence. Evidence staff will
conduct research and analysis of various evidence management systems
which adhere to best-practices, policies, and updated retention legislation.
County-Wide Gun-Related Intelligence Program (GRIP)
In 2017, the Gun-Related Intelligence Program (GRIP) was developed by the
Santa Clara County District Attorney’s Office to assist with the prosecution
of gun-related crimes through using ballistic evidence and intelligence
analysis gathering. In FY 2019/20, the Police Department will actively
participate in GRIP, prioritizing the submission of all gun-related evidence
to the program for regional crime analysis and data-sharing amongst
various law enforcement agencies.
POLICE DEPARTMENT
Investigations
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster opportunities
for citizen
involvement, and
cultural, recreational,
and individual
enrichment
Cyber-Crime Investigative Training
In the past several years the Police Department has recognized the
sophisticated use of modern technology to commit frauds, thefts, and
other crimes. To assist with investigative efforts and intervene on cyber-
crime activity, the Investigations Division will focus on attending computer-
forensic and cyber-crime trainings hosted by the Federal Bureau of
Investigation, the Santa Clara County Regional Enforcement Allied
Computer Team Task Force, and the Regional Computer Forensic Crime
Laboratories.
On-Line Reporting Software
During FY 2019/20, the Police Department will explore options to upgrade
the current on-line crime reporting system. The Department will focus on
identifying an on-line reporting software program which enhances the
user’s experience, and also allows for Investigations Division staff to
monitor the crime types and trends, with the ability to further investigate
or link similar cases.
Public Safety
Ensure public safety
through proactive
community policing,
effective emergency
response, and
community-wide
emergency
preparedness
Anti-Theft Bait Technology
The Investigations Division strives to reduce thefts and property crimes
through the deployment of “bait” technology systems, targeting package
theft and bicycle theft offenders. In the upcoming year, crime analytics will
be utilized to identify package theft and bicycle crime trends to provide
opportunities for successful deployment.
Mobile Technology for Crime Suppression
The Police Department will continue to conduct crime analysis and identify
targeted crime areas throughout the Town. In FY 2019/20, the Department
will strategically deploy available mobile surveillance assets to suppress
crime in targeted areas and assist with the development of investigative
leads.
POLICE DEPARTMENT
Investigations
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Investigates and solves crimes.
• Directs and coordinates the prosecution of offenders.
• Provides services to victims.
• Provides diversion opportunities and counseling to local youth.
• Assists in management of property and evidence.
• Monitors and registers narcotics, sex, and arson offenders.
• Provides administrative, strategic, and tactical crime analysis.
• Oversees School Resource Officer program and involvement in the schools.
Core Goals Key Projects
Community Character
Preserve and enhance
the appearance,
character, and
environment quality
of the community
Community Threat Assessment
During FY 2019/20, Detectives will work with individual residents and
business owners to conduct property threat assessments and placement of
surveillance cameras to promote crime deterrence. The Police Department
maintains a voluntary database in which residents and businesses can
register having a surveillance system via “On Watch” and investigators may
then contact the owner to obtain footage if suspect information was
possibly captured on the camera. As a part of the Neighborhood Watch
Program, residents often solicit crime deterrence signage, best techniques
and practices to prevent crime on their property, and creative ideas for
neighborhood safety.
POLICE DEPARTMENT
Investigations
Full Time Equivalents (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Police Captain - - - 0.50 0.50
Police Lieutenant 0.50 0.50 0.50 - -
Poice Sergeant 1.00 1.00 1.00 1.00 1.00
Police Officer * 6.00 6.00 6.00 6.00 6.00
Community Services Officer - 1.00 1.00 1.00 1.00
Police Records Specialist 2.00 1.00 1.00 1.00 1.00
Total Investigation FTEs 9.50 9.50 9.50 9.50 9.50
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Adopted
Police Officer 823 - - - -
CSO-Investigation Evidence - - 1,040 - -
Total Annual Hours 823 - 1,040 - -
*
INVESTIGATIONS PROGRAM STAFFING
Includes one officer in the Santa Clara County Enforcement Team (SCCET) and the reassignment of the
School Resource Officer to this unit.
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Number of Part I and Part II crimes cleared:674 696 625 633 637
2.
a.Percentage of youthful offenders diverted from the
criminal justice system:
28% 24% 16% 25% 23%
3.a.Percentage of criminal complaints issued by District
Attorney with charges filed:
76% 79% 58% 74% 72%
b. Percentage of criminal complaints denied by District
Attorney:
23% 17% 24% 24% 22%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.1,888 1,417 1,401 1,582 1,500
2.683 809 840 696 752
3.292 357 361 332 335Annual number of public school visits by the School
Resource Officer:
To divert local youth from the criminal justice system.
To provide thorough and objective analysis of crime to
achieve resolution of criminal matters.
Number of criminal complaints requested for review at
District Attorney's Office:
Number of cases investigated:
To obtain criminal complaints against violators.
Police Department
PARKING MANAGEMENT
PROGRAM 4304
PROGRAM PURPOSE
The Parking Management Program coordinates, manages, and enforces vehicular parking on
roadways and highways and in municipal lots. The Parking Management Program uses the
California Vehicle Code and Town Municipal Code to enforce residential/employee/commercial
zone permit-only parking, time-restricted parking, disabled parking, and loading zones. The
enforcement of parking violations assists traffic flow and increases parking space availability.
This Program works in conjunction with the Bureau of Operations on vehicle tows, traffic
control, special events and the deployment and management of the mobile speed radar
trailers. In addition, the Program manages the issuance of residential and business preferential
parking permits, as well as the Abandoned Vehicle Abatement Service Authority (AVASA)
program in Town to ensure roadways and highways are free of abandoned vehicles.
The Parking Management Program collaborates with the Town’s Parks and Public Works
Department and the Community Development Department to address permit parking, special
event parking, municipal lot parking management, and parking issues around schools. Parking
Control Officers utilize automated parking enforcement technology to assist in the efficiency
and accuracy of parking violation documentation and issuance of citations. They will support
Patrol Officers with traffic control during high impact roadway events and assist with crossing
guard duties as necessary. Resources within this Program will incorporate appropriate
recommendations from the Comprehensive Parking Study as identified in the proposed Capital
Improvement Program.
POLICE DEPARTMENT
Parking Management
BUDGET OVERVIEW
The Parking Management Program is budgeted for 0.30 FTE Police Sergeant and 2.0 FTE Parking
Control Officers. The Sergeant oversees and manages the deployment and allocation of Parking
Control resources. The Sergeant works collaboratively with the Town’s Parks and Public Works
Department, the Community Development Department, and the Transportation and Parking
Commission to coordinate the monitoring and enforcement of parking related concerns
throughout Town public highways and municipal lots.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits 41,129$ 42,791$ 37,742$ 40,000$ 36,000$ 36,000$
Intergovernmental Revenue - - - - - -
Service Charges - - - - - -
Fines & Forfeitures 755,241 801,037 609,934 557,500 406,000 436,000
Other Revenues 28,566 28,566 28,566 28,566 28,566 32,400
TOTAL REVENUES 824,936$ 872,394$ 676,242$ 626,066$ 470,566$ 504,400$
EXPENDITURES
Salaries and Benefits 227,280$ 282,567$ 302,763$ 300,328$ 270,363$ 343,772$
Operating Expenditures 338,321 336,358 282,855 326,169 262,914 281,828
Fixed Assets - - - - - -
Internal Service Charges 100,249 81,400 98,199 62,054 62,055 45,784
TOTAL EXPENDITURES 665,850$ 700,325$ 683,817$ 688,551$ 595,332$ 671,384$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Parking Management
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Proactively collaborates with Park and Public Works Department in the management of
the Town’s available parking inventory.
• Monitors and enforces parking and abandoned vehicle laws.
• Communicates with and educates residents, businesses, and visitors on parking issues
and regulations.
• Coordinates the Holiday Parking program and special event parking control.
• Manages and oversees the parking citation appeal process.
• Coordinates efforts with the Transportation and Parking Commission and Parks and
Public Works.
Core Goals Key Projects
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Parking Management Program
During FY 2019/20, the Parking Management Program will explore the
potential implementation and cost allocation/savings plan for a potential
transition to virtual parking permits. As a feature of the current Parking
Management Program, virtual parking permits will allow increased
flexibility and management of parking permits, instant updates and data
collection, and increased enforcement efficiency.
Comprehensive Parking Study Evaluation and Coordination
During FY 2019/20, the Parking Management Program will coordinate with
the Parks and Public Works Department to review the proposed
Comprehensive Parking Study. The evaluation and implementation may
require adjustments to the Parking Management Program’s deployment of
resources to efficiently and effectively respond to the proposed
recommendations.
Ensure Responsive Accountable and Collaborative Government
In FY 2019/20, the Parking Management Program will evaluate Automated
License Plate Reader (ALPR) technology. New ALPR technology will enhance
the ability to accurately and efficiently monitor and enforce timed and
permitted parking zones. New ALPR technology will also need to be
evaluated to respond to recommendations by the Comprehensive Parking
Study.
POLICE DEPARTMENT
Parking Management
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Adopted
Police Sergeant 0.30 0.30 0.30 0.30 0.30
Parking Control Officer 2.00 2.00 2.00 2.00 2.00
Total Parking Mgmt. FTEs 2.30 2.30 2.30 2.30 2.30
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Adopted
Parking Control Officer 357 357 357 - -
Total Annual Hours 357 357 357 - -
PARKING MANAGEMENT FUND STAFFING
POLICE DEPARTMENT
Parking Management
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of parking citations paid with initial notices:88% 89% 89% 89% 89%
2.Enforce timed limit, residential and employee zoned permit parking
a.During enforcement hours respond to community reported
parking problems within 20 minutes:
Yes Yes Yes Yes Yes
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.15,667 14,652 11,784 10,119 11,954
2.1,371 1,369 1,372 1,374 1,372
3.449 606 653 461 466
4.23 20 43 27 23
5.$41,129 $39,422 $37,742 $46,711 $40,220
6.$755,240 $581,479 $591,414 $425,000 $532,103
Revenue received on parking permits issued:
Revenue received on parking citations issued:
Number of residential and employee parking permits issued:
Number of parking citations issued:
Number of vehicles marked for 72-hour parking:
Number of abandoned vehicles removed from public streets:
Promote pedestrian and vehicular safety while providing
improved traffic flow and increased parking availability on
residential streets.
Police Department
PASS-THROUGH ACCOUNTS
PROGRAM 4999
PROGRAM PURPOSE
Revenues and expenditures which are collected for, and remitted to, external agencies are
considered “pass-through” appropriations in the Town’s budget. Accounting for these activities
in a separate accounting structure allows the true cost of operations to remain intact within a
program, eliminating unrelated funding fluctuations from year to year.
BUDGET OVERVIEW
There is no budgetary impact to this program as revenues equal expenditures. The revenues
and expenditures reflect a reasonable estimate based on prior year trends or Department
information; however, actuals may differ substantially from original budgeted numbers at fiscal
year-end.
FY 2019/20 revenues and expenditures reflect a pass-through of Department of Justice
Fingerprinting realignment funds and Community Emergency Response Team (CERT) funds. As
this program includes no staff activity, it does not have Key Projects or Performance Measures.
POLICE DEPARTMENT
Pass-Through Accounts
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue 555,165 - - - - -
Service Charges 5,135 5,012 2,263 9,000 2,982 3,000
Fines & Forfeitures - - - - - -
Other Revenues - 22,561 - 29,115 - 29,115
TOTAL REVENUES 560,300$ 27,573$ 2,263$ 38,115$ 2,982$ 32,115$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 556,467 28,178 5,442 38,115 2,982 32,115
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES 556,467$ 28,178$ 5,442$ 38,115$ 2,982$ 32,115$
SUMMARY OF REVENUES AND EXPENDITURES
Police Department
OPERATING GRANTS
4803-4812
PROGRAM PURPOSE
This fund accounts for revenues and expenditures attributed to grants for operating budget
projects that fall outside of the Capital Improvement Program (CIP) Grant Projects. The Town’s
CIP project guidelines state a CIP project must have a value of $25,000 or more with a minimum
useful life of 5 years at a fixed location.
Grant revenues and expenditures are structured to net out to zero. If overages or non-
reimbursable expenses occur for grant activities, the additional charges are absorbed within the
Department’s operating budget. Some grants require a Town matching or other contribution as
part of the award, which is reflected either as funding transferred into the grant, or
expenditures reallocated to the appropriate program budget.
BUDGET OVERVIEW
In FY 2017/18 the Police Department was awarded a grant through the Board of State and
Community Corrections (BSCC) to increase positive outcomes between municipal law
enforcement and high-risk populations. Provision 1 of Item 5227-102-0001 of the Budget Act of
2016 requires a minimum of 60 percent of the total funding must go to Police Departments
employing 100 or fewer Officers. The BSCC grant continues into FY 2019/20.
In FY 2018/19 the Police Department was awarded the Bulletproof Vest Partnership (BVP)
grant, created by the Bulletproof Vest Partnership Grant Act of 1998 it is a unique U.S.
Department of Justice initiative designed to provide a critical resource to state and local law
enforcement.
POLICE DEPARTMENT
Operating Grants
At the end of FY 2018/19 the Police Department was awarded a grant for the Innovations Grant
Program (IGP) from Peace Officer Standards and Training (POST). The focus of this POST grant is
on fostering innovations in training and procedures for law enforcement officers, with the goal
of reducing the number of officer-involved shootings statewide.
PEACE OFFICER STANDARDS AND TRAINING (POST) GRANT
BSCC COMMUNITY GRANT
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue - - - - - 77,698
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$ 77,698$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - - - - 77,698
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES -$ -$ -$ -$ -$ 77,698$
SUMMARY OF REVENUES AND EXPENDITURES
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue - - 49,706 39,119 26,095 13,024
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ -$ 49,706$ 39,119$ 26,095$ 13,024$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - 10,578 39,119 26,095 13,024
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES -$ -$ 10,578$ 39,119$ 26,095$ 13,024$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Operating Grants
BVP GRANT
HOMELAND SECURITY GRANT
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue - 4,076 873 - 872 5,069
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ 4,076$ 873$ -$ 872$ 5,069$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - 4,076 873 - 872 5,069
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES -$ 4,076$ 873$ -$ 872$ 5,069$
SUMMARY OF REVENUES AND EXPENDITURES
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue 71,919 10,491 - - - -
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES 71,919$ 10,491$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits 31,037$ -$ -$ -$ -$ -$
Operating Expenditures 5,250 10,491 - - - -
Fixed Assets 35,633 - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES 71,920$ 10,491$ -$ -$ -$ -$
SUMMARY OF REVENUES AND EXPENDITURES
POLICE DEPARTMENT
Operating Grants
OFFICE OF TRAFFIC STUDY GRANT
ALCOHOLIC BEVERAGE CONTROL GRANT
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue 2,075 603 - - - -
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES 2,075$ 603$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - - - - -
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
SUMMARY OF REVENUES AND EXPENDITURES
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Licenses & Permits -$ -$ -$ -$ -$ -$
Intergovernmental Revenue 3,245 - - - - -
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES 3,245$ -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - - - - -
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES -$ -$ -$ -$ -$ -$
SUMMARY OF REVENUES AND EXPENDITURES
Parks & Public Works
This Page Intentionally Left Blank
Parks & Public Works Department
DEPARTMENT PURPOSE
The Parks and Public Works Department (PPW) constructs and maintains the Town’s public parks,
facilities, roadways, rights-of-way, and other infrastructure. Six organizational units (the
Administration, Park Services, Engineering Development Services, Engineering Program Services,
Streets and Signals, and Environmental Services Program) work in coordination to achieve the
Department’s overarching goal of ensuring the Town’s facilities are safe, functional, and
attractive. Additional departmental services that support these objectives include the Facilities
Maintenance, Vehicle Maintenance, and Non-Point Source Program. PPW is also responsible for
several Landscape and Lighting Districts. In addition to providing ongoing maintenance activities,
the Parks and Public Works Department staff provides information and outreach to Town
residents, businesses, and the public concerning the Department’s programs, activities, and
projects.
BUDGET OVERVIEW
The Parks and Public Works Department’s personnel budget will be higher than the FY 2018/19
personnel budget, which accounts for increases in salaries and benefits costs attributed to
negotiated salary raises, higher benefit and CalPERS pension rates, and the realignment of
existing positions. The operating expenditures have been augmented by a decrease of
approximately $12,000 which is net of higher mobile data use costs, a decrease in street light and
signal energy, and a one-time allocation of $100,000 for tree pruning.
During this fiscal year, the Department will advance or complete many major Capital
Improvement Projects. Some projects include: Almond Grove Street Rehabilitation Project Phase
II, the Annual Street Rehabilitation project, the Traffic Signal Modernization, and the Highway 17
Interchange and Capacity Improvements project. Additionally, staff will work to recommend,
design, and deliver projects from the Town’s approved Bicycle and Pedestrian Master Plan and
Traffic Around Schools Plan. Staff will continue to apply for grants to supplement Town funding
and advance the Town’s capital project plans.
PARKS & PUBLIC WORKS DEPARTMENT
The Engineering Development program will continue to work on several key private projects in
Los Gatos including: the North Forty project, the Greenridge Terrace project, the multi-use
project on Union Avenue, and the elderly care facility on Blossom Hill Road. Staff will continue
to provide technical support and work collaboratively with residents and private developers
through the development process for new planning applications to ensure compliance with Town
regulations.
The 18-month School Bus Pilot Program, aimed at reducing traffic congestion around schools,
will continue into the next fiscal year. Through the course of the year, staff will continue to
analyze and adjust the program to maximize subscribers and ridership. Towards the end of the
fiscal year, staff will provide a report with analysis to the Town Council to allow for decisions on
the future of the program.
The Town continues to add recycling receptacles through the Downtown Recycling Expansion
Program. There were an additional six receptacles added in FY 2018/19 downtown, three bins at
Blossom Hill Park, and one at Belgatos Park. In FY 2019/20, staff will add receptacles to multiple
parks throughout the Town. This program was created to comply with AB 939 and AB 341 to
reduce litter throughout the community and assist with reaching the Statewide diversion goal.
The Town’s Outside the Box Program is designed to enhance the character of the community by
adding artwork to utility boxes that are often targeted by graffiti vandals. Selected artwork
harbors environmental sustainability messages that include: alternative transportation, clean
energy, clean creeks, community sustainability, and healthy lifestyles. In FY 2018/19 four utility
boxes are being added which bring the total to 21, and another four are planned in FY 2019/20.
Staff will explore future sites as an ongoing funding source has been added to the Capital
Improvement Program.
The Streets and Signals Program includes a one-time budget increase for additional tree pruning
and trimming Town-wide. The additional funds will put the Town on a 15-year trimming cycle
(the industry standard is seven years).
The Department will continue work on several other areas, including facilities projects and
vegetation management. In addition to these, staff will continue to support the new West Valley
Clean Water Program JPA to manage the West Valley cities’ Non-Point Source Programs.
PARKS & PUBLIC WORKS DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
• Staff has been working vigorously on Phase 1 of the North 40
development project to review plans and documents, hold
meetings with the development team, and coordinate with the
developer and their consultants in an effort towards issuing
required permits. This collaborative effort led to the issuance of
encroachment and interim grading permits for the ongoing
construction and installation of the new traffic signal and its
associated improvements on Los Gatos Boulevard, a prerequisite
for future on-site work. Plan check review continues for the
numerous on- and off-site improvement plans and construction
drawings. In the current fiscal year alone, staff and our consultant
have collaborated in the review of over 25 submittals of plans, held
over 25 meetings and conference calls with the development
team, and coordinated numerous agreements, exhibits, maps and
other project-related details and documents.
• Added 14 new recycling receptacles on Santa Cruz Avenue and
Main street, three to Blossom Hill Park, and one to Belgatos Park,
with the purpose of diverting items that would otherwise end up in
landfill, discouraging litter, and helping keep our local creeks clean
and pollution free.
• Implemented the use of renewable diesel (RD) as part its goal to
reduce emissions. Any on-road heavy duty diesel vehicle that will
be sold in California after 2030 will likely be required by the
California Air Resources Board (CARB) to: 1) achieve (at a
minimum) near-zero-emissions of key air pollutants (especially
oxides of nitrogen, or “NOx”), and 2) use a low-carbon-intensity
renewable fuel. RD used in California’s transportation sector and
cities achieves a volume-weighted carbon intensity rating that is
about 66 percent lower than petroleum diesel (mostly ultra-low
sulfur diesel, or ULSD). This “drop-in” replacement for ULSD is
delivering major greenhouse gas (GHG) reductions in Northern and
Southern California cities.
• Facilitated the addition of twelve Tesla Super Charger ports at the
Northside Parking lot, located north of Highway 9 between
University and North Santa Cruz Avenues.
PARKS & PUBLIC WORKS DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
• Restored water for the Civic Center fountain, installed a fence to
enhance safety, and installed a more permanent type of seating
around the fountain deck.
Good Governance
Ensure responsive,
accountable and
collaborate
government
• Completed concrete street removal and replacement on Bean,
Massol, and Wilder Avenue as part of Phase II of the Almond
Grove. Continued to provide high-level outreach and
communication with Almond Grove residents.
• Set up and maintained message board signs over the summer to
discourage summer cut-through traffic. Managed a traffic control
consultant to set-up temporary street closures as needed to
address summer cut-through traffic.
• Completed resident outreach, managed resident meetings, and
constructed traffic calming facilities on Wedgwood and College
Avenues to address resident concerns over speeding traffic.
• Removed dead trees and vegetation behind the Civic Center
Complex. Staff received numerous complaints from residents
along Cleland Ave of extreme fire danger due to overgrown
vegetation and dead trees.
Quality Public
Infrastructure
Maintain the
condition and
availability of public
facilities,
transportation
systems, and other
public
infrastructure
• Began service in January 2019 for the School Bus Pilot with 113
paid passengers, 50 in Route A that runs through Town and 63 in
Route B which provides service to the mountains as of early March.
• Increased funding for tree maintenance, implemented tree
preservation method for North 40 Phase I project, and began
utilizing tree maintenance software for an accurate database to
address tree maintenance needs. Awarded the Town’s first Tree
City USA Growth Award by Tree City USA. Safely pruned 56 125-
foot tall Eucalyptus trees located at Overlook and Laurel Roads.
The existing tree canopies extended over neighboring structures
and roadways, so pruning was essential to mitigate future damage
to adjacent structures.
PARKS & PUBLIC WORKS DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Quality Public
Infrastructure
Maintain the
condition and
availability of public
facilities,
transportation
systems, and other
public
infrastructure
• Completed the Annual Street Repair & Resurfacing project and
installed new bike lanes with green bike lane markings and a new
bike box at the intersection of Los Gatos Boulevard and Los Gatos-
Almaden Road.
• Continued to develop design work on the Los Gatos Creek Trail
Connector project. Issued RFP for design and environment
consultants.
• Completed the design and successful bidding of the Town’s first
street maintenance project using a cold-in-place recycling method
that allows for grinding and reusing the existing asphalt pavement,
thereby lowering project costs and providing environmental
benefits.
• Completed the design and successful bidding for the Town’s first
barrier bike lane project (Class IV) on Blossom Hill Road near Fisher
Middle School
• Completed the design and construction of lighting, landscaping and
ADA pathway improvements in Bachman Park. The project was bid
as three separate projects, with the Town acting as the general
contractor allowing the Town better pricing on the project and
increased coordination with residents.
• Originally the West Valley Sanitation District (WVSD) was
contracted by the West Valley cities to maintain, inspect, and clean
storm sewer catch basins annually. In 2018 WVSD notified cities
that they would not be renewing their contract for services. Parks
and Public Works developed an RFP for the West Valley cities for
maintenance operations. Staff received bid proposals from three
contractors, and one internal bid from Parks and Public Works. The
overall cost for Parks and Public Works to perform the work for the
three West Valley cities was approximately 42% lower than the
next low bidder, so staff has assumed this role.
• Improved important crossings for schools at Los Gatos-Almaden
Road and Cherry Blossom Lane and also at Santa Cruz Avenue and
Blossom Hill Road. Improvements included flashing crosswalk
lights, median islands, ADA ramps, and an additional sidewalk.
• Repaired the Los Gatos Creek Trail at Charter Oaks which sustained
damage during storms in 2017 with funds from the Federal
Emergency Management Agency (FEMA).
PARKS & PUBLIC WORKS DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
• Led approximately 50 members of the Los Gatos High School
Varsity Football team in sanding and painting the outdoor hand
rails at Town Hall.
• Led 23 volunteers in planting trees, spreading mulch, and installing
new landscaping at Live Oak Manor Park.
• Led an average of 5 to 6 volunteers during Adopt-A-Highway
cleanups at the Highway 17/Highway 9 on and off ramps and
removed 50 bags of debris and 11 miscellaneous items.
PARKS & PUBLIC WORKS DEPARTMENT
The above totals reflect General Fund programs. Additional Parks and Public Works programs are reflected in
separate Special Revenue and Internal Service Funds following the General Fund portion of this section. Staffing
assignments to the Capital Program and Redevelopment Agency are reflected outside of the Department’s budget.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits 978,332 689,850 881,694 760,199 800,259 705,199
Intergovernmental 44,561 50,787 77,175 38,200 38,073 38,200
Service Charges 451,962 724,705 2,010,305 636,277 919,517 618,277
Fines & Forfeitures 290 13,702 - - 6,390 -
Other Revenues 103,957 89,630 245,283 39,553 725,950 39,553
TOTAL REVENUES 1,579,102$ 1,568,674$ 3,214,457$ 1,474,229$ 2,490,189$ 1,401,229$
Transfers In
Transfer from GFAR - 97,808 315,616 315,616 315,616 315,616
Total Transfers In - 97,808 315,616 315,616 315,616 315,616 TOTAL REVENUES & TRANSFERS IN 1,579,102$ 1,666,482$ 3,530,073$ 1,789,845$ 2,805,805$ 1,716,845$
EXPENDITURES
Salaries and Benefits*3,942,418$ 4,153,295$ 4,374,286$ 5,262,629$ 5,232,713$ 5,928,839$
Operating Expenditures 1,431,484 1,618,222 1,609,441 1,548,738 1,513,626 1,671,345
Fixed Assets 86,073 79,790 305,028 140,000 1,704,590 140,000
Pass Thru Account - - 9,234 18,000 - -
Internal Service Charges 766,220 746,437 801,537 651,914 646,279 302,199
TOTAL EXPENDITURES 6,226,195$ 6,597,744$ 7,099,526$ 7,621,281$ 9,097,208$ 8,042,383$
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
PROGRAM
Administration 348,234$ 340,123$ 562,340$ 568,922$ 576,606$ 594,434$
Engineering Prog Srvcs 1,002,319 1,157,205 1,168,666 1,078,779 1,199,190 1,244,432
Engineering Dev Srvcs 670,247 699,677 721,593 751,983 729,736 795,332
Park Services 1,677,669 1,738,961 1,835,775 1,641,559 1,759,734 2,016,614
Environmental Services 378,396 299,259 342,130 366,432 350,676 398,228
Streets Signals & Sidewalks 2,015,412 2,173,657 2,087,096 2,452,910 2,217,130 2,184,989
Property Damage 63,203 109,072 76,898 25,000 16,636 25,000
Vehicle Maintenance Management - - - 217,404 217,600 235,199
Facilities Maintenance Management - - - 378,292 325,310 408,155
Pass Through 70,715 79,790 305,028 140,000 1,704,590 140,000
TOTAL EXPENDITURES 6,226,195$ 6,597,744$ 7,099,526$ 7,621,281$ 9,097,208$ 8,042,383$
DEPARTMENTAL SUMMARY OF REVENUES AND EXPENDITURES
* Personnel previously budgeted in various Internal Service Funds are budgeted in the Parks and Public Works Department General Fund
Programs beginning in FY 2018/19.
PARKS & PUBLIC WORKS DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2019/20
General Fund Funded Funded Funded Funded Proposed
Parks & Public Works Director 1.00 1.00 1.00 1.00 1.00
Asst PPW Dir/Town Engineer - - - 1.00 1.00
Town Engineer 1.00 1.00 1.00 - -
Superintendent*0.80 0.80 0.80 1.00 1.00
Facilities & Environmental Svcs Mgr 0.50 0.50 - - -
Parks & Public Works Operations Mgr*- - 1.50 2.00 2.00
Transportation & Mobility Mgr - - 1.00 1.00 1.00
Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00
Senior Administrative Analyst - - - 0.75 0.75
Administrative Analyst 0.75 0.75 0.75 - -
Executive Assistant 2.00 2.00 1.00 1.00 1.00
Administrative Assistant*1.80 1.80 1.80 2.50 2.50
Office Assistant*0.30 0.30 0.30 - -
Environmental Programs Specialist - - 1.00 1.00 1.00
Associate Engineer 2.00 2.00 2.00 2.00 2.00
Assistant Engineer 1.00 1.00 1.00 2.00 2.00
Construction Project Mgr 1.00 1.00 1.00 1.00 1.00
Engineering Technician 1.00 1.00 1.00 1.00 1.00
Senior Public Works Inspector 1.00 1.00 1.00 0.50 0.50
Public Works Inspector 0.50 0.50 0.50 - -
Parks Service Officer 1.00 1.00 1.00 1.00 1.00
Town Arborist 1.00 1.00 1.00 1.00 1.00
Tree Trimmer/High Climber 1.00 1.00 1.00 1.00 -
Lead Parks & Maintenance Worker*2.00 2.00 2.00 3.00 3.00
Parks & Maintenance Worker*7.75 7.75 6.75 7.75 8.75
Equipment Mechanic*- - - 1.00 1.00
Total General Fund FTEs 28.40 28.40 29.40 33.50 33.50
Non-General Fund FTEs (in Parks & Public Works Department programs unless otherwise noted)
Non-Point Source
Parks & Maint Worker 0.25 0.25 0.25 0.25 0.25
Public Works Inspector 0.50 0.50 0.50 - -
Senior Administrative Analyst - - - 0.25 0.25
Senior Public Works Inspector - - - 0.50 0.50
Administrative Analyst 0.25 0.25 0.25 - -
Total Non-Point Source FTEs 1.00 1.00 1.00 1.00 1.00
Vehicle Maintenance
Superintendent*0.20 0.20 0.20 - -
Administrative Assistant*0.20 0.20 0.20 - -
Office Assistant*0.20 0.20 0.20 - -
Equipment Mechanic*1.00 1.00 1.00 - -
Total Vehicle Maint. FTEs 1.60 1.60 1.60 - -
DEPARTMENT STAFFING
Full Time Equivalent (FTE)
PARKS & PUBLIC WORKS DEPARTMENT
2015/16 2016/17 2017/18 2018/19 2019/20
Facilities Maintenance Funded Funded Funded Funded Proposed
Facilities & Environmental Svcs Mgr 0.50 0.50 - - -
Parks & Public Works Operations Mgr*- - 0.50 - -
Lead Parks & Maintenance Worker*1.00 1.00 1.00 - -
Parks & Maintenance Worker*1.00 1.00 1.00 - -
Total Facilities Maint. FTEs 2.50 2.50 2.50 - -
Total PPW Department FTE's 33.50 33.50 34.50 34.50 34.50
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Park Service Officer 1,000 1,000 - - -
Maintenance Worker 1,975 976 976 - -
Maintenance Assistant 6,591 6,591 5,661 5,661 5,661
Total Annual Hours 9,566 8,567 6,637 5,661 5,661
DEPARTMENT STAFFING
Full Time Equivalent (FTE)
*Personnel previously budgeted in Park and Public Works Department Internal Service Funds are budgeted in the
General Fund beginning in FY 2018/19.
Parks & Public Works Department
PARKS & PUBLIC WORKS ADMINISTRATION
PROGRAM 5101
PROGRAM PURPOSE
The Administration Program supports the delivery of services throughout the Department. Its
primary responsibilities include managing and coordinating the efforts of the Department’s
programs; organizing meetings with residents, contractors, and other agencies; preparing and
developing budget documents; administering the traffic calming program; processing and
managing grants; and preparing reports to the Town Council, Commissions, and Town Manager.
BUDGET OVERVIEW
Staff will continue to manage the complex federal and state grant fund documentation and
reimbursement processes with an emphasis on pursuing new grant opportunities. Staff from this
program also supports the administrative management and oversight of the Municipal Regional
Storm Water Permit (MRP) along with assistance from Community Development Department
staff. A portion of the Senior Administrative Analyst’s position is funded through the Non-Point
Source fund to offset personnel costs to this program’s budget.
Program staff will continue to manage the online parks reservation system. The system allows
for more advanced program applications, such as report and data analysis tools, and gives
customers an enhanced user interface when making online reservations. Demand for reserved
space at Los Gatos parks remains high.
PARKS & PUBLIC WORKS DEPARTMENT
Administration
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - -
Intergovernmental - 7,140 (3,272) - - -
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues 594 91 - - - -
TOTAL REVENUES 594$ 7,231$ (3,272)$ -$ -$ -$
Transfers In
Transfer from GFAR -$ -$ 217,808$ 217,808$ 217,808$ 217,808$
Total Transfers In -$ -$ 217,808$ 217,808$ 217,808$ 217,808$
TOTAL REVENUES & TRANSFERS IN 594$ 7,231$ 214,536$ 217,808$ 217,808$ 217,808$
EXPENDITURES
Salaries and Benefits 264,683$ 243,492$ 464,283$ 501,345$ 489,864$ 524,093$
Operating Expenditures 42,292 52,295 45,694 39,444 58,609 33,444
Fixed Assets - - - - - -
Internal Service Charges 41,259 44,336 52,363 28,133 28,133 36,897
TOTAL EXPENDITURES 348,234$ 340,123$ 562,340$ 568,922$ 576,606$ 594,434$
SUMMARY OF REVENUES AND EXPENDITURES
PARKS & PUBLIC WORKS DEPARTMENT
Administration
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
Park Reservation System Management
Continue to manage the online parks reservation system for resident and
non-resident use of Town park facilities. Staff forecasts that 90% of the
600 expected reservations in the coming year will be made online via the
parks reservation system.
Customer Service Efficiency
Focus on evaluating processes, procedures and systems to obtain input
and feedback from customers to continuously improve the delivery of
service to both internal and external customers.
KEY PROGRAM SERVICES
• Provides walk-in and telephone customer service for departmental programs and
services.
• Provides internal clerical and program support for departmental services.
• Oversees regulatory and project operations.
• Manages the Department’s budget.
• Pursues grant funding to enable the Town to implement key projects.
• Prepares and tracks construction and maintenance contracts.
• Facilitates neighborhood meetings to discuss concerns related to traffic calming, street
improvements, and other parks and public works-related issues.
• Provides staff support to the Transportation and Parking Commission, Bicycle and
Pedestrian Advisory Commission, and Parks Commission; and assists in coordination of
Commission-sponsored projects.
• Provides support for Town-wide Committees, such as Town-wide Health and Safety
Committee, Beautification Committee, Town Outreach Team, Safe Routes to School, and
Los Gatos Town Employees Foundation.
• Administers the processing of permits and Town park reservations.
• Oversees Department employee training and safety programs.
PARKS & PUBLIC WORKS DEPARTMENT
Administration
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Parks & Public Works Director 0.40 0.40 0.40 0.40 0.40
Transporation & Mobility Manager - - 1.00 1.00 1.00
Senior Administrative Analyst - - - 0.30 0.30
Administrative Analyst 0.30 0.30 0.30 - -
Executive Assistant 0.25 0.25 0.25 0.25 0.25
Administrative Assistant 0.50 0.50 0.50 0.58 0.60
Office Assistant 0.30 0.30 0.30 - -
TOTAL PROGRAM FTE's 1.75 1.75 2.75 2.53 2.55
PPW ADMINISTRATION PROGRAM STAFFING
Full Time Equivalent (FTE)
Parks & Public Works Department
ENGINEERING PROGRAM SERVICES
PROGRAM 5201
PROGRAM PURPOSE
Engineering Program Services provides Town engineering services not related to private
development. This includes the design, construction management, and administration of the
Capital Improvement Program (CIP) to improve the Town’s public infrastructure (such as streets,
sidewalks, storm drains, parks, retaining walls, and traffic signals) with an emphasis on delivering
capital projects within their planned schedules and approved budgets. Engineering operations
effectively manage planning, design, and construction of Capital Improvement Projects; Town-
wide and neighborhood traffic issues (such as the Town’s traffic calming policy and cut-through
traffic); engineering inspection services to ensure the Town’s project contractors are meeting
contract standards and requirements; development of Geographic Information System (GIS) data
to manage Town infrastructure, right-of-way, and property boundary issues; and the
administration of the asset management and workload tracking system.
BUDGET OVERVIEW
Engineering Program Services provides non-fee-related engineering services and activities.
Budgeted staffing supports engineering design, review, consultant management, construction
oversight of the Town’s CIP projects, and inspection activities to ensure the completion of
construction projects as designed. The Engineering Program Services staff oversees grant fund
applications and reimbursements, public information meetings and notifications, and traffic
calming requests. Additionally, this program houses traffic engineering management for traffic
control, signalization, daily operations, and inter-agency coordination of shared intersections and
roadways.
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Program Services
For FY 2019/20, staff will manage the design and construction of several key projects including:
the continuation of the Almond Grove Street Reconstruction project Phase II, the Annual Street
Rehabilitation Project, and the Annual Curb, Gutter, Sidewalk and ADA ramp Project, and the
Massol Intersection Improvements. Staff will work to recommend, design, and deliver projects
from the Town’s approved Bicycle and Pedestrian Master Plan and Traffic Around Schools Plan.
Staff will work with the Metropolitan Transportation Commission on the partially grant funded
Traffic Signal Modernization project and with PG&E on the Rule 20A project on Los Gatos
Boulevard. To support the work in this program, the Department often relies on project delivery
models, including the use of temporary part time staff. Costs for these alternative delivery
models are outside the Department’s allocated operating budget, but recaptured through
transfers from specific capital projects. This allows for delivery of a greater number and more
complex projects than would be possible with budgeted staffing.
In the FY 2016/17 budget, funding was pro-rated for the addition of a Transportation and Mobility
Manager position in this program to establish project feasibility and to best position the Town to
compete for Measure B opportunities. Santa Clara County voters approved Measure B, a 30-year,
half-cent Countywide sales tax to enhance transit, highways, expressways, and active
transportation (bicycles, pedestrians, and complete streets). This position is funded by the
General Fund for FY 19/20 after which point the position could potentially transition to funding
through awarded projects. The position is also advancing existing Town priorities such as the
school busing program, the Town’s signal controller and communication system upgrade, and
bicycle and pedestrian projects.
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Program Services
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - -
Intergovernmental - - - - - -
Service Charges - 128,775 209,631 - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ 128,775$ 209,631$ -$ -$ -$
Transfers In
Transfer from GFAR - 97,808 97,808 97,808 97,808 97,808
Total Transfers In - 97,808 97,808 97,808 97,808 97,808
TOTAL REVENUES & TRANSFERS IN -$ 226,583$ 307,439$ 97,808$ 97,808$ 97,808$
EXPENDITURES
Salaries and Benefits 908,143$ 1,065,288$ 1,073,387$ 1,019,423$ 1,146,418$ 1,181,717$
Operating Expenditures 36,456 23,129 24,844 31,144 24,556 31,144
Fixed Assets - - - - - -
Internal Service Charges 57,720 68,788 70,435 28,212 28,216 31,571
TOTAL EXPENDITURES 1,002,319$ 1,157,205$ 1,168,666$ 1,078,779$ 1,199,190$ 1,244,432$
SUMMARY OF REVENUES AND EXPENDITURES
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Program Services
FY 2019/20 KEY PROJECTS
Core Values Key Projects
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
Almond Grove Street Rehabilitation Project
Continue to work on the construction, which will be completed by fall of
2019. Staff will continue a high level of outreach to residents in this
neighborhood as this project impacts each street for construction.
Bicycle and Pedestrian Improvements
Complete construction of the new Class I and Class IV bicycle lanes on
Blossom Hill Road near Fisher Middle School and provide crosswalk
improvements. This project is partially grant funded and identified the
need for these important improvements near Fisher Middle School, which
creates high levels of student pedestrian and bicycle traffic along this
corridor. In addition to Blossom Hill Road, bicycle and pedestrian
improvements will be completed on Roberts Road East in front of Fisher
Middle School.
Quality Public
Infrastructure
Maintain the
condition and
availability of
public facilities,
transportation
systems, and
other public
infrastructure
Additional Capital Improvement Program Projects
Continue to work on the design and construction of currently programmed
capital projects and the preparation of construction documents for future
capital projects. Due to capacity issues and project funding, staff prioritizes
projects in the five-year Capital Improvement Program (CIP) for Council
consideration. Program staff will pursue grant opportunities where
applicable for capital projects. In addition to the aforementioned projects,
planned CIP construction projects include regular recurring projects such
as the Town’s annual street resurfacing and curb, gutter, and sidewalk
projects.
KEY PROGRAM SERVICES
Capital Improvement Projects
• Provides plans, specifications, estimates, right-of-way plans, and property descriptions
for Town projects; develops requests for proposals (RFPs), and manages consultants,
contractors and other various contracts.
• Designs and administers projects for the annual Capital Improvement Program, including
street resurfacing and curb, gutter, and sidewalk improvements.
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Program Services
KEY PROGRAM SERVICES
Traffic Engineering
• Performs traffic engineering analysis.
• Manages neighborhood traffic concerns and requests, including the traffic calming
program and cut-through traffic.
Community Information
• Provides assistance to the public regarding engineering services.
• Manages websites for public notification and other public noticing methods including
mailings, door hangers, and NextDoor postings.
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Asst PPW Dir/Town Engineer - - - 0.80 0.80
Town Engineer 0.80 0.80 0.80 - -
Construction Project Mgr 0.60 0.60 0.60 0.60 0.60
Senior Civil Engineer 0.20 0.20 0.20 0.20 0.20
Senior Administrative Analyst - - - 0.15 0.15
Administrative Analyst 0.15 0.15 0.15 - -
Executive Assistant 0.20 0.20 0.20 0.20 0.20
Administrative Assistant 0.50 0.50 0.50 0.50 0.50
Associate Engineer 0.80 0.80 0.80 0.80 0.80
Assistant Engineer 0.80 0.80 0.80 1.80 1.80
Engineering Technician 1.00 1.00 1.00 1.00 1.00
Senior Public Works Inspector 0.70 0.70 0.70 0.15 0.15
Public Works Inspector 0.15 0.15 0.15 - -
TOTAL PROGRAM FTEs 5.90 5.90 5.90 6.20 6.20
ENGINEERING PROGRAM SERVICES STAFFING
Full Time Equivalent (FTE)
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Program Services
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of CIP projects completed within budget:*100% 100% 100% 100% 100%
b.Percentage of CIP projects completed within
schedule:*
100% 100% 100% 100% 100%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.1 1 1 3 3
2.1 1 0 3 3
3.1 0 0 2 2
4.84%Data Not
Available
Data Not
Available
80% 80%
5.4 8 5 11 4
* This measure has been moved to Performance Objectives and Measures from Activity and Workload Highlights. The
Department is changing the methodology related to item b and will report actuals in next budget cycle.
** This measure has been moved to Activity and Workload Highlights from Performance Objectives and Measures.
Percentage of residential households approving the final
traffic calming proposal developed by Town staff (67%
approval required):**
Number of CIP projects completed:
To effectively manage Capital Projects
Number of traffic calming projects closed:
Number of traffic calming projects:
Number of traffic calming requests received:
Parks & Public Works Department
ENGINEERING DEVELOPMENT SERVICES
PROGRAM 5202
PROGRAM PURPOSE
The Engineering Development Services Program, in coordination with the Community
Development Department, provides services to ensure private development construction
complies with Town standards. Engineering functions include reviewing plans and specifications,
and providing inspection services for grading, drainage, and issues of encroachment in the public
right-of-way. The program is cost recovery such that staff costs and expenditures related to
private development oversight are paid by the applicant.
BUDGET OVERVIEW
There are several major development projects that are expected to start or continue construction
in FY 2019/20. These include the North 40, one office projects, and several multi-residential
projects. Additionally, a number of utility construction projects will start to install fiber optic
cable and small cell sites within the Town, which require staff oversight.
The Engineering Development Services Program’s public counter hours will continue to operate
from 8:00 a.m. to 1:00 p.m. Monday through Friday. Services continue to be provided in the
afternoon by phone and appointment. These hours mirror the public counter hours offered by
the Finance and Community Development Departments which allow for back office work to be
completed after the counter hours. Additionally, Engineering staff members each have assigned
counter days and these schedules are made available to the public to facilitate connecting the
public with the Engineer assigned to their project. The program has utilized flex-hour work
schedules to reduce overtime pay and to effectively manage the community's service demands.
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Development Services
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits 428,599 201,449 402,389 226,700 336,760 226,700
Intergovernmental - - - - - -
Service Charges 347,059 480,265 1,414,273 471,400 430,400 453,400
Fines & Forfeitures - 13,462 - - - -
Other Revenues 1,249 1,151 653 160 849 160
TOTAL REVENUES 776,907$ 696,327$ 1,817,315$ 698,260$ 768,009$ 680,260$
EXPENDITURES
Salaries and Benefits 548,753$ 552,491$ 564,918$ 636,009$ 631,585$ 697,951$
Operating Expenditures 11,907 37,576 35,725 33,093 33,678 54,749
Fixed Assets - - - - - -
Pass Thru Account - - 9,234 18,000 - -
Internal Service Charges 109,587 109,610 111,716 64,881 64,473 42,632
TOTAL EXPENDITURES 670,247$ 699,677$ 721,593$ 751,983$ 729,736$ 795,332$
SUMMARY OF REVENUES AND EXPENDITURES
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Development Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good
Governance
Ensure
responsive,
accountable
and
collaborate
government
Development Projects
The Development Team (Community Development, Parks & Public Works,
County Fire, and the Police Departments) will continue to work on several key
private development projects in Los Gatos. The North Forty Project is currently
in progress and staff continues to work on design and construction aspects of the
project. Recently approved projects include Greenridge Terrace, the multi-use
project on Union Avenue, and the elderly care facility on Blossom Hill Road. Staff
will continue to provide technical support and work collaboratively with
residents and private developers through the development process on proposed
projects to ensure compliance with Town regulations. There will also be an
increased staff role in the monitoring of development projects for their
compliance with the new storm water permit. Staff has been and will continue
to prepare “Project Information Sheets” on engineering aspects of key
development proposals.
KEY PROGRAM SERVICES
Development Projects
• Reviews development applications for compliance with Town grading and engineering
standards, and develops project conditions of approval.
• Reviews plans and approves final tract maps and parcel maps as required by state law.
• Conducts inspections of work within public right-of-way through the encroachment
permit process and on-site for compliance with the Town’s MRP permit as cross program
support of the NPDES program.
Traffic Engineering
• Performs and reviews traffic engineering analysis for proposed development projects and
develops project conditions of approval.
• Responds to citizen traffic concerns regarding development projects.
Community Information
• Provides assistance to the public regarding right-of-way issues.
• Develops “Project Information Sheets” to provide summary information on development
projects to the public.
• Provides verbal information at Council and Commission meetings.
PARKS & PUBLIC WORKS DEPARTMENT
Engineering Development Services
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Parks & Public Works Director 0.20 0.20 0.20 0.20 0.20
Asst PPW Dir/Town Engineer - - - 0.20 0.20
Town Engineer 0.20 0.20 0.20 - -
Construction Project Mgr 0.14 0.14 0.14 0.14 0.14
Senior Civil Engineer 0.80 0.80 0.80 0.80 0.80
Executive Assistant 0.05 0.05 0.05 0.05 0.05
Administrative Assistant 0.10 0.10 0.10 0.10 0.10
Associate Engineer 1.20 1.20 1.20 1.20 1.20
Assistant Engineer 0.20 0.20 0.20 0.20 0.20
Senior Public Works Inspector 0.30 0.30 0.30 0.35 0.35
Public Works Inspector 0.35 0.35 0.35 - -
TOTAL PROGRAM FTEs 3.54 3.54 3.54 3.24 3.24
ENGINEERING DEVELOPMENT SERVICES STAFFING
Full Time Equivalent (FTE)
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of conventional encroachment permits
that are processed by Engineering staff within 5
business days:
90% 90% 90% 90% 90%
b.Percentage of conventional grading/improvement
permits that are reviewed by Engineering staff within
10 business days:*
90% 90% 90% 90% 90%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.340 304 311 311 310
2.11 22 20 20 20
3.399,971$ 176,081$ 376,262$ 310,000$ 200,000$
4.32,376$ 68,060$ 392,986$ 80,000$ 65,000$
* Due to multiple variables, the review process can vary.
To provide an effective and efficient encroachment and
grading/improvement permit approval process:
Number of encroachment permits processed:
Total grading permit revenue:
Number of grading permits processed:
Total encroachment permit revenue:
Parks & Public Works Department
PARK SERVICES
PROGRAM 5301
PROGRAM PURPOSE
The Park Services Program provides maintenance of the Town’s parks, trails, open spaces, facility
grounds, median islands, parking lot landscaping, downtown planters, and the urban forest. In
addition, Park Services staff maintains recreational areas for residents and visitors, beautifies the
Town’s landscape, and takes care of functional public areas throughout the community.
Additional services include administering park use fees and reservations, implementing Town
regulations in the Town’s parks and open space areas, managing vegetation and pest control, and
ensuring the safety of parks’ playground equipment.
BUDGET OVERVIEW
In FY 2019/20, the use of outside vendors for certain parks maintenance services will continue,
including turf mowing, tree trimming, median island maintenance, and weed abatement. The
use of external vendors allows the Town’s internal resources to focus on higher priority projects
and allows for the most effective management of maintenance operations.
Although water conservation targets may be relaxed or eliminated, the impacts from the drought
continue to drive activities in this program. Vegetation management and the potential for
targeted locations of turf reduction are two areas of operational focus. The Department will
continue to enhance irrigations systems in parks, medians islands, and downtown planter boxes
to reduce the use of potable water.
The Park Services Program is continuing the cost-saving strategy of limiting the use of program
staff overtime. This decrease in overtime involves the reduction of the after-hours “Stand-by
Program.” Stand-by will only be available during the months of November through March,
PARKS & PUBLIC WORKS DEPARTMENT
Park Services
instead of year-round.
Park Services Program staff continue to combine resources with Streets and Signals Program staff
to complete several large in-house maintenance projects. Because the Parks and Public Works
Operations Manager continues to oversee the Park Services Program staff, combined projects
are more efficient to manage. Some examples of combined large-scale maintenance projects
include brush removal, median maintenance, turf renovation, and graffiti abatement that were
previously unachievable by either program independently.
Additionally, staff continues to be involved with the implementation of the Long Term Trash Plan,
which is a requirement of the storm water permit. This involves annual inspection and cleaning
of storm water catch basins, including the reporting of data to achieve permit compliance.
PARKS & PUBLIC WORKS DEPARTMENT
Park Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Quality Public
Infrastructure
Maintain the
condition and
availability of
public
facilities,
transportation
systems, and
other public
infrastructure
Park Upgrades and Improvements
Complete several park improvement projects in the Capital Improvement
Program. These proposed projects include improvements at Oak Meadow,
Blossom Hill, and Live Oak Manor Parks to seal asphalt pathways and parking
lots.
Open Space Trail Upgrades
Begin to rehabilitate Heinz and Santa Rosa Open Space areas to improve the
trail infrastructure. These two preserves are under the Town’s jurisdiction.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits 236,444 186,691 162,996 220,000 150,000 165,000
Intergovernmental - - 51,204 - - -
Service Charges 32,573 44,329 72,497 40,877 45,498 40,877
Fines & Forfeitures 290 240 - - 6,390 -
Other Revenues 29,101 19,676 32,243 19,393 25,062 19,393
TOTAL REVENUES 298,408$ 250,936$ 318,940$ 280,270$ 226,950$ 225,270$
EXPENDITURES
Salaries and Benefits 1,040,746$ 1,040,757$ 1,055,027$ 982,338$ 1,077,082$ 1,363,845$
Operating Expenditures 414,939 500,118 569,909 520,380 538,911 580,759
Fixed Assets 15,358 - - - - -
Internal Service Charges 206,626 198,086 210,839 138,841 143,741 72,010
TOTAL EXPENDITURES 1,677,669$ 1,738,961$ 1,835,775$ 1,641,559$ 1,759,734$ 2,016,614$
SUMMARY OF REVENUES AND EXPENDITURES
PARKS & PUBLIC WORKS DEPARTMENT
Park Services
KEY PROGRAM SERVICES
Maintenance Services
• Maintains 62 public sites, including 75.3 acres of landscaped space located in 15 Town
parks; 12.09 miles of trails and pathways; 246 acres of open space located in three open
space areas; 19.15 acres of landscaping for medians, roadside banks, triangles, and nine
community parking lots; 33 Downtown streetscape planters; and grounds maintenance
for five Town-owned public buildings with 6.81 acres of landscaped area.
• Maintains trees and plants in all parks, on all median islands, along all streets, and on
public property, including State Route 9, per agreement with Caltrans.
• Conducts ongoing maintenance and improvement projects, as needed, to ensure parks
and trails equipment and facilities are functional and in safe operating condition.
• Maintains the downtown tree lights on Santa Cruz Avenue and Main Street.
• Coordinates the tree removal permit process to protect trees and manage tree inspection
services.
• Oversees contract services for six Landscaping and Lighting Assessment Districts.
• Supervises the state Department of Corrections Work Furlough Program for clean-up
projects.
Park Use Fees and Reservation System
• Manages the online park reservation system and user fee process.
• Implements Town regulations in the Town’s parks and trails system.
Volunteer Projects
• Manages the Downtown Adopt-a-Planter program.
• Coordinates volunteers (individuals and groups) who maintain or construct park-related
projects, including parks and trails system improvements and debris removal.
• Oversees the Adopt A Highway – Highway 9/Highway 17 Circle Ramp Cleanups.
Special Events
• Provides support services for Town events, including but not limited to, 4th of July, Screen
on the Green, and the holiday tree lighting ceremony in Town Plaza Park.
• Provides services for other special events on a cost-recovery basis, if requested.
PARKS & PUBLIC WORKS DEPARTMENT
Park Services
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Parks & Public Works Director 0.20 0.20 0.20 0.20 0.20
Superintendent 0.40 0.40 0.40 0.40 0.40
Construction Project Mgr 0.13 0.13 0.13 0.13 0.13
Facilities & Environmental Services Mgr 0.10 0.10 - - -
Park & Public Works Operation Mgr - - 0.60 0.60 0.60
Senior Administrative Analyst - - - 0.15 0.15
Administrative Analyst 0.15 0.15 0.15 - -
Executive Assistant 0.25 0.25 0.25 0.25 0.25
Administrative Assistant 0.40 0.40 0.40 0.45 0.30
Parks Service Officer 1.00 1.00 1.00 1.00 1.00
Tree Trimmer/High Climber 1.00 1.00 1.00 1.00 -
Lead Parks & Maint Worker 1.00 1.00 1.00 1.00 1.00
Parks & Maint Worker 3.00 3.00 2.00 1.00 4.00
TOTAL PROGRAM FTE's 7.63 7.63 7.13 6.18 8.03
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Parks Service Officer 1,000 1,000 - - -
Maintenance Assistant 5,963 5,963 5,033 5,033 5,033
TOTAL ANNUAL HOURS 6,963 6,963 5,033 5,033 5,033
PARK SERVICES PROGRAM STAFFING
Full Time Equivalent (FTE)
PARKS & PUBLIC WORKS DEPARTMENT
Park Services
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of parks with playground equipment receiving
weekly safety inspections:
90% 90% 90% 90% 90%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.350.9 350.9 350.9 350.9 350.9
2.14.9 14.9 14.9 14.9 14.9
3.596 525 509 525 525
4.42 48 28 30 30
5.60 36 31 35 35Total number of parks service requests within Town parks
received and completed:
Total number of special use permits for parks issued annually:
To ensure the park's playground equipment is functional and
in safe operating condition.
Total number of acres of Town parks, open space, and median
islands maintained:
Total number of park reservations issued annually:
Total miles of parks and open space trails maintained:
Parks & Public Works Department
ENVIRONMENTAL SERVICES
PROGRAM 5302
PROGRAM PURPOSE
The purpose of the Environmental Services Program is to implement initiatives that protect public
health, safety, and the environment, and promote programs to encourage a sustainable future.
Staff works to encourage:
1) Sustainability initiatives
2) Water conservation
3) Energy reduction
4) Recycling and composting of materials
The Environmental Services Program staff ensures the Town is in compliance with environmental
regulations, including air quality permits and Statewide policies on solid waste disposal and
recycling. Staff also provides management oversight with compliance reports, such as the annual
report for the NPDES storm water permit. Additionally, program staff educates and raises
awareness about environmental issues through various community education activities and
events. Staff continues to work with its partners, such as the West Valley Clean Water Program,
Pacific Gas & Electric, and West Valley Collection & Recycling to raise community awareness
about environmental sustainability, waste prevention, and resource conservation.
As required by the California Integrated Waste Management Act of 1989 (AB 939), the Town must
divert a minimum of 50% of its waste from the landfill. In 2011, the California Integrated Waste
Management Act (AB 341) was approved that establishes a statewide diversion goal of 75%, and
also requires several solid waste disposal policies. Staff manages compliance with AB 939 and
AB 341 requirements, monitors and evaluates existing waste collection and recycling programs,
and recommends new programs to meet diversion objectives. Staff also actively
PARKS AND PUBLIC WORKS DEPARTMENT
Environmental Services
participates in the West Valley Solid Waste Management Authority, the local joint powers
authority for managing the solid waste vendor contracts.
BUDGET OVERVIEW
Program staff will continue to advance approved energy efficiency projects, such as energy
management systems and energy efficiency upgrades in Town-owned facilities. These projects
will focus on energy reduction and reduce operational costs over the long term. The program
also includes the implementation of water conservation measures.
Town staff will continue to represent the Town with the West Valley Solid Waste Management
Authority (WVSWMA) and Household Hazardous Waste Program with a goal of increasing waste
diversion and minimization. The Joint Powers Authority approved new solid waste administrative
related fees in FY 2019/20. The revenues collected from the Authority are also being used to
offset Department expenditures related to the management of the Household Hazardous Waste
Program, street sweeping, and contract administration.
The Town continues to add recycling receptacles through the Downtown Recycling Expansion
Program. Six receptacles are being added in FY 2018/19 downtown, three in Blossom Hill Park,
and one in Belgatos Park. In FY 2019/20, staff will add receptacles in multiple Town parks. This
program was created to comply with AB 939 and AB 341 to reduce litter throughout the
community and assist with reaching the statewide diversion goal.
The Town’s Outside the Box Program is designed to enhance the character of the community by
adding artwork to utility boxes that are often targeted by graffiti vandals. Selected artwork
harbors environmental sustainability messages that include: alternative transportation, clean
energy, clean creeks, community sustainability, and healthy lifestyles. In FY 2018/19 four utility
boxes are being added to bring the total to 21, with an additional four following in FY 2019/20.
Town staff is partnering with the West Valley Clean Water Program Authority (WVCWPA) and the
City of Campbell in adding ten waste and educational stations (five in Los Gatos) along the Los
Gatos Creek Trail. Each station will consist of trash and recycling receptacles, a dog waste
station, and environmental outreach signage. The Town is currently in the design phase of the
grant with anticipated installation in FY 2019/20.
Spring into Green is an annual sustainability event that provides the opportunity for the Town to
conduct education and outreach on environmental topics. This aligns with and supports the
Town’s Sustainability Plan
PARKS AND PUBLIC WORKS DEPARTMENT
Environmental Services
and obligations under the Regional Stormwater Permit, especially around trash reduction in the
storm system. The Spring into Green event requires annual staff and non-staff resources
equivalent to approximately $12,000. A portion of the staff time is funded through the Parks
and Public Works Operating Budget, and the remaining budget and responsibility resides with
the Town Manager’s Office.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits 121,192 114,814 118,867 121,956 121,956 121,956
Intergovernmental 44,561 43,647 29,243 38,200 38,073 38,200
Service Charges - - - - - -
Other Revenues - 500 - - - -
TOTAL REVENUES 165,753$ 158,961$ 148,110$ 160,156$ 160,029$ 160,156$
Transfers In
Transfer from General Fund - - - - - -
Total Transfers In - - - - - -
TOTAL REVENUES & TRANFERS IN 165,753$ 158,961$ 148,110$ 160,156$ 160,029$ 160,156$
EXPENDITURES
Salaries and Benefits 189,572$ 145,872$ 155,532$ 186,936$ 177,481$ 216,729$
Operating Expenditures 180,970 146,953 179,993 178,968 172,667 180,887
Fixed Assets - - - - - -
Internal Service Charges 7,854 6,434 6,605 528 528 612
TOTAL EXPENDITURES 378,396$ 299,259$ 342,130$ 366,432$ 350,676$ 398,228$
Transfers Out
Transfer to General Fund - - - - - -
Total Transfers Out - - - - - -
TOTAL EXPENDITURES & TRANSFERS OUT 378,396$ 299,259$ 342,130$ 366,432$ 350,676$ 398,228$
SUMMARY OF REVENUES AND EXPENDITURES
PARKS AND PUBLIC WORKS DEPARTMENT
Environmental Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Collection Services
The Town is an active member of the West Valley Solid Waste Management
Authority, a joint powers authority (JPA) that contracts for solid waste collection,
recycling, and disposal services for residential and commercial customers in Los
Gatos, Campbell, Monte Sereno, and Saratoga. During FY 2019/20, staff will
continue to work actively with the JPA and West Valley Collection and Recycling as
it enters its eleventh year of providing service to West Valley cities.
Keep Los Gatos Beautiful
April is “Keep Los Gatos Beautiful” month, and multiple major events are planned
during this month. The Keep Los Gatos Beautiful Month Activity Book was created
to encourage residents to practice sustainability by providing interactive activities,
resources, and a calendar of events for the month. The Keep Los Gatos Beautiful
campaign celebrates National Earth Day, National Arbor Day, and National
Volunteer Recognition Week, all of which occur during April. Keep Los Gatos
Beautiful events are funded in part by state Beverage Container Grant funds.
“Spring into Green” is a sustainability focused event that combines National Earth
Day, National Arbor Day, and “Keep Los Gatos Beautiful” month into one
community celebration.
Community Outreach and Awareness
Program staff will coordinate a variety of events and trainings on waste and
pollution prevention, and resource conservation through community outreach
activities to promote recycling, environmental sustainability, and environmental
protection. Staff continues to work with partners, such as the West Valley Clean
Water Program, Pacific Gas & Electric, and West Valley Collection & Recycling, to
raise community awareness of these issues. Staff also focuses on connecting
residents and businesses with sustainability resources through the Town’s Growing
Greener Program. Additionally, staff will be completing Phase V of the Utility Box
Art Program for FY 19/20, which aims to raise awareness of environmental
sustainability issues in Los Gatos.
Green Business Certification
Staff will continue to work on and maintain its Green Business Certification through
the Santa Clara County Green Business Program. This fiscal year, staff will continue
to renew certifications for necessary buildings. As part of this certification process,
staff will coordinate green business education programs including the award-
winning “Los Gatos: Growing Greener Together” campaign.
PARKS AND PUBLIC WORKS DEPARTMENT
Environmental Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Household Hazardous Waste
The Town contracts with the County of Santa Clara Household Hazardous Waste
Program to provide free and safe disposal of household hazardous wastes.
Throughout the year, the program will continue to monitor the work performed
under this contract, which allows residents to dispose of potentially hazardous
wastes such as used motor oil and filters, pesticides, herbicides, corrosives,
flammables, and household medical waste.
KEY PROGRAM SERVICES
• Maintains Town’s compliance with California Integrated Waste Management Act of 1989 (AB
939) solid waste diversion requirements, including initiating and implementing programs to
increase diversion.
• Participates in West Valley Solid Waste Management Authority JPA activities, including rate
and service reviews.
• Provides safe household hazardous waste disposal options.
• Implements the Town’s Climate Action Plan, contained within the Los Gatos Sustainability
Plan, including strategies to reduce the Town’s carbon footprint.
• Promotes sustainability initiatives and educational awareness through partnerships and
activities, such as the “Spring into Green” event and the Green Business Certification
Program.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Facilities & Environmental Services Mgr 0.40 0.40 - - -
Park & Public Works Operation Mgr - - 0.40 0.40 0.40
Executive Assistant 1.00 1.00 - - -
Environmental Programs Specialist - - 1.00 1.00 1.00
Total General Fund FTE 1.40 1.40 1.40 1.40 1.40
ENVIRONMENTAL SERVICES PROGRAM STAFFING
PARKS AND PUBLIC WORKS DEPARTMENT
Environmental Services
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Disposal per capita by calendar year (target is < 5.2
lbs./person/day): *3.7 3.5 2.6 2.6 2.6
2015 2016 2017 2018 2019
2.
a.Percentage of solid waste collection calls received
and resolved within 2 days:
100%100%100%100%100%
b.Diversion Rate: 44%45%53%53%53%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.947 1,066 1,141 1,100 1,100
2.172 N/A 208 210 210
3.8 8 8 8 8
4.70,471 63,432 67,632 68,000 68,000
* Target is provided by the California Department of resources Recycling and Recovery (CalRecycle).
Number of Electric Vehicle Charging Stations:
Total kWh used by Electric Vehicle Chargers:
Town solar usage (Megawatts generated):
Number of Los Gatos households participating in the
Household Hazardous Waste Disposal Program:
Maximize diversion from landfills in order to protect
public health and safety, and the environment.
Monitor and evaluate existing waste collection and
recycling programs.
Parks & Public Works Department
STREETS and SIGNALS PROGRAM
PROGRAM 5401
PROGRAM PURPOSE
The Streets and Signals Program provides safe and functional roadways, retaining walls, bridges,
and curb and sidewalk systems through the ongoing maintenance of the Town’s roadway
network. Objectives include small pavement reconstruction, minor street repairs, the filling of
potholes, maintenance of roadway signs, traffic pavement markings, signals, streetlights, storm
drain maintenance, and debris removal. Program staff collaborates with other Department
programs, such as the Park Services Program, and neighboring agencies to perform roadside
cleanup projects. Additional project coordination is conducted with the Engineering Program
Services for traffic calming device installation and roadway improvements in the Capital
Improvement Program.
BUDGET OVERVIEW
In FY 2019/20, the Streets and Signals Program will continue to provide tree maintenance as a
contractual service. This has been done for the last five years as a cost savings measure. It allows
staff to focus on other day-to-day operational responsibilities. This contract will be increased
one-time by $100,000 for additional maintenance Town-wide. The additional funds will put the
Town on a 15-year trimming cycle (the industry standard is seven years). The FY 2019/20 budget
also includes a decrease of $55,000 due to street light energy savings from the LED street light
conversion.
The program will implement an Integrated Pest Management Plan (IPM) that provides technical
guidance to determine appropriate pesticide use to control the growth of weeds around facilities,
parks, and roadsides. The IPM plan will emphasize measures other than use of chemicals to
control weeds in the open space through means of mechanical vegetation removal and the
application of nontoxic chemicals whenever possible.
PARKS & PUBLIC WORKS DEPARTMENT
Streets & Signals Program
The Town Arborist will continue to manage the Town’s urban forest and will retain an active role
in managing the contractual services component of this work. Additionally, the Arborist will
perform landscape review for small to medium private development proposals. The Arborist also
reviews private property tree removal applications and ensures compliance with the Town Code
and appropriate mitigation.
Downtown trash can removal service will be performed through contractual services.
Additionally, overtime costs will be contained by only operating the “Stand-by Program” during
November through March, instead of year-round. Street sweeping services will continue in the
Town and be carried out by the Parks and Maintenance Workers.
Streets and Signals staff will continue to be responsible for the maintenance and operations of
the trash capture devices, which were installed in FY 2012/13 to meet a requirement of the San
Francisco Bay Area Storm Water Municipal Regional Permit. This is an ongoing maintenance
responsibility for the Town.
PARKS & PUBLIC WORKS DEPARTMENT
Streets & Signals Program
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits 192,097 186,896 197,442 191,543 191,543 191,543
Intergovernmental - - - - - -
Service Charges 5,546 4,778 588 4,000 4,000 4,000
Other Revenues 1,326 28,124 - - 26,060 -
TOTAL REVENUES 198,969$ 219,798$ 198,030$ 195,543$ 221,603$ 195,543$
EXPENDITURES
Salaries and Benefits 990,521$ 1,105,395$ 1,061,139$ 1,350,275$ 1,171,758$ 1,312,099$
Operating Expenditures 681,717 749,079 676,378 720,709 668,569 765,362
Fixed Assets - - - - - -
Internal Service Charges 343,174 319,183 349,579 381,926 376,803 107,528
TOTAL EXPENDITURES 2,015,412$ 2,173,657$ 2,087,096$ 2,452,910$ 2,217,130$ 2,184,989$
SUMMARY OF REVENUES AND EXPENDITURES
PARKS & PUBLIC WORKS DEPARTMENT
Streets & Signals Program
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good
Governance
Ensure
responsive,
accountable
and
collaborate
government
Ongoing Maintenance
Ongoing maintenance of the Town’s infrastructure ensures year-round
functionality for the Town. This work includes roadway repair, storm drain
cleaning, street sign replacements, and other routine maintenance activities.
Inter-Program Work Projects
Continue to plan and coordinate work projects, such as roadside clean-ups, that
use Department-wide resources to increase efficiency and address large scale
maintenance issues.
Partnership with Other Municipalities
Continue to pursue opportunities with local agencies that have similar service
needs in an effort to reduce program expenditures. Successful ongoing
coordinated efforts include graffiti removal, paving operations, brush removal
activities, and the storm drain catch basin cleaning program.
Quality Public
Infrastructure
Maintain the
condition and
availability of
public
facilities,
transportation
systems, and
other public
infrastructure
Capital Improvement Program Projects
Perform minor pavement repairs in advance of contractor work to enhance
efficiency and management of Capital Improvement Program projects.
PARKS & PUBLIC WORKS DEPARTMENT
Streets & Signals Program
KEY PROGRAM SERVICES
Street Maintenance/Traffic Signal Program
• Maintains traffic signs and street signs along public streets.
• Maintains visibility of pavement markings, including crosswalks, red curbs, and roadway
striping.
• Maintains 30 signalized intersections and 1,580 streetlights in the public right-of-way.
• Maintains downtown tree lights along North Santa Cruz Avenue and Main Street.
• Maintains LED Streetlights.
Tree Maintenance
• Oversees the tree trimming contract.
• Manages private tree removal application process and implementation of mitigation
measures.
Street Maintenance/Pavement
• Maintains and repairs over 106 miles of public streets and 22 parking lots.
• Maintains storm drain basins, ditches, and culverts.
Sidewalk Maintenance Program
• Coordinates concrete sidewalk, curb, and gutter replacement program with CIP.
Sidewalk Maintenance Program
• Coordinates concrete sidewalk, curb, and gutter replacement program with CIP.
• Maintains the cleanliness of sidewalks, benches, and waste receptacles in the business
districts using pressure washing equipment.
Special Events
• Provides support services to Town events.
• Installs banners and flags, as requested by local organizations and approved by the
Town.
PARKS & PUBLIC WORKS DEPARTMENT
Streets & Signals Program
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Parks & Public Works Director 0.20 0.20 0.20 0.20 0.20
Superintendent 0.40 0.40 0.40 0.40 0.40
Construction Project Mgr 0.13 0.13 0.13 0.13 0.13
Park & Public Works Operation Mgr - - 0.50 0.50 0.50
Senior Administrative Analyst - - - 0.15 0.15
Administrative Analyst 0.15 0.15 0.15 - -
Executive Assistant 0.25 0.25 0.25 0.25 0.25
Administrative Assistant 0.30 0.30 0.30 0.53 0.60
Town Arborist 1.00 1.00 1.00 1.00 1.00
Lead Parks & Maint Worker 1.00 1.00 1.00 1.00 1.00
Parks & Maint Worker 4.75 4.75 4.75 5.75 3.75
TOTAL PROGRAM FTEs 8.18 8.18 8.68 9.91 7.98
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Maintenance Worker 741 488 488 - -
TOTAL ANNUAL HOURS 741 488 488 - -
STREETS & SIGNALS PROGRAM STAFFING
Full Time Equivalent (FTE)
PARKS & PUBLIC WORKS DEPARTMENT
Streets & Signals Program
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of streetlight malfunctions repaired within 5
days of notification:100% 100% 100% 100% 100%
2.
a.Pavement Condition Index (PCI):66 67 68 72 73
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.1,827 1,797 1,797 1,830 1,830
2.Number of street light malfunctions reported:*109 104 38 40 40
3.109 137 38 38 38
4.30 30 30 30 31
5.150 150 150 150 150
6.443 388 483 500 500
7.189 152 120 130 130
8.217 240 221 230 230
9.739 757 821 820 820
10.503 757 N/A 800 800
11 1,000 2,065 0 1,600 1,600
12.89,224 98,924 99,659 99,659 99,659
* Town was unable to identify count due to switch in tree maintenance vendor.
Square feet of sidewalks removed and replaced:
Linear feet of bike lanes:
Number of public trees pruned or maintained at industry
standard:*
Total number of tree-related maintenance requests received,
requiring inspection by staff:
Total number of staff hours for tree-related work, including,
but not limited to, inspections or pruning
Number of Town street lights:
Annual number of Town street lights repaired:
Total number of traffic related work orders received and
completed:
Number of signalized intersections maintained:
Miles of street maintained:
Number of traffic signs repaired/replaced:
To provide safe and functional roadway systems throughout
Town.
To ensure streetlights and traffic signals are working in
effective operating order.
Parks & Public Works Department
PROPERTY DAMAGE
PROGRAM 5405
PROGRAM PURPOSE
The Property Damage Program is an operating program designed to monitor financial activity
related the damage of Town property and public infrastructure, such as sidewalks, streets, Town
vehicles, parks, and other public facilities. In particular, this program tracks
revenue/reimbursements received by applicable parties and expenses incurred as the result of
damage to Town property.
BUDGET OVERVIEW
The FY 2018/19 budget reflects a net zero impact to the General Fund budget, as it is difficult to
anticipate potential damage to Town property. A placeholder of $25,000 in expenditures was
budgeted; budget adjustments, if necessary, will be brought forward for Council consideration
during the mid-year budget review process. Due to the timing of the receipt of reimbursements,
prior year revenue actuals are initially higher than expenditures. As this program includes no
staff activity, it does not have Key Projects or Performance Measures.
PARKS & PUBLIC WORKS DEPARTMENT
Property Damage
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - -
Intergovernmental - - - - - -
Service Charges - - - - - -
Other Revenues 67,785 26,856 206,630 - 9,008 -
TOTAL REVENUES 67,785$ 26,856$ 206,630$ -$ 9,008$ -$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 63,203 109,072 76,898 25,000 16,636 25,000
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
TOTAL EXPENDITURES 63,203$ 109,072$ 76,898$ 25,000$ 16,636$ 25,000$
SUMMARY OF REVENUES AND EXPENDITURES
Parks & Public Works Department
VEHICLE MAINTENANCE MANAGEMENT
PROGRAM 5406
PROGRAM PURPOSE
The Vehicle Maintenance Management Program maintains the Town’s vehicles and equipment
to ensure each piece is safe and functional. Program staff provide preventive maintenance and
repair for the Town’s fleet and light to heavy duty construction equipment. A combination of in-
house personnel and outside contractors provide maintenance and repair services for the Town’s
vehicles and equipment.
BUDGET OVERVIEW
This program continues to evaluate vehicle maintenance costs and repairs to determine cost
saving strategies. This program will continue to evaluate the purchase of hybrid and alternative
fuel vehicles, as the budget permits, to reduce fuel consumption over the short and long term.
Staff continues to reduce the purchase of diesel-powered vehicles wherever feasible. The
purchase of diesel powered equipment has been limited to large equipment and heavy trucks.
Operating expenditures that were previously funded in the Vehicle Maintenance Internal Service
Fund are programmed beginning in FY 2019/20 in the General Fund Vehicle Maintenance
Management Program.
Fuel prices have trended low this fiscal year, although costs can fluctuate dramatically, making
forecasting fuel prices for the fiscal year difficult. Due to market variations, cost projections
remain conservative; however, any fuel expenditures over and above the established budget
would be brought forth in the mid-year budget report.
PARKS & PUBLIC WORKS
Vehicle Maintenance Management
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance
character
and
environment
quality of the
community
Alternate Fuel Vehicles
Continue to pursue alternate fuel vehicles as the replacement schedule, Town
budget, and functionality requirements allow. The Town has added one
additional hybrid vehicle to the Public Works Engineering program, which has
reduced fuel consumption and saved in fuel efficiency costs overall.
Good
Governance
Ensure
responsive,
accountable
and
collaborate
government
Repair Schedules
Continue to actively manage maintenance schedules to maximize vehicle and
equipment life cycles. Ongoing efforts at selective in-sourcing and out-sourcing
of work ensure the program provides quality and cost-efficient service.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - -
Intergovernmental - - - - - -
Service Charges - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits*-$ -$ -$ 217,404$ 216,897$ 234,533$
Operating Expenditures - - - - - -
Fixed Assets - - - - - -
Internal Service Charges - - - - 703 666
TOTAL EXPENDITURES -$ -$ -$ 217,404$ 217,600$ 235,199$
SUMMARY OF REVENUES AND EXPENDITURES
* Personnel previously budgeted in the Vehicle Maintenance Internal Service Fund are budgeted in the Vehicle Maintence General
Fund Staffing Program beginning in FY 2018/19.
PARKS & PUBLIC WORKS
Vehicle Maintenance Management
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good
Governance
Ensure
responsive,
accountable
and
collaborate
government
Fleet Management
The program’s asset management system tracks a vehicle’s total repair,
maintenance schedule, and fuel costs. This system provides reliable quantitative
information to assist with replacement decisions and conduct operational
efficiencies. Continue to analyze fleet usage and repair cost information and
adjust the fleet size as appropriate.
Department Joint Projects
Continue to participate in Department joint projects on an as needed basis,
which provides additional departmental flexibility for major projects. Winter
storms require action Department-wide with all program staff participating.
KEY PROGRAM SERVICES
• Provides preventive maintenance and repairs for all Town-owned vehicles and equipment.
• Maintains the Town’s fueling system infrastructure for gasoline, and diesel fuel.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Superintendent - - - 0.20 0.20
Administrative Assistant - - - 0.35 0.40
Equipment Mechanic - - - 1.00 1.00
Total Vehicle Maint. FTEs - - - 1.55 1.60
VEHICLE MAINTENANCE PROGRAM STAFFING
PARKS & PUBLIC WORKS
Vehicle Maintenance Management
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of fleet in compliance with maintenance
schedule:
100% 100% 100% 100% 100%
b.Cost per mile, by class of equipment (Life,
cost/replacement cost=annual cost per mile)
Police:$0.44 $0.29 $0.37 $0.33 $0.33
General Fleet - light:$0.63 $0.57 $0.83 $0.70 $0.70
General Fleet - heavy:$0.87 $1.35 $1.72 $1.54 $1.54
c.Percentage of fleet that is alternate fuel vehicles:*24% 24% 22% 21% 21%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.49 46 44 46 46
2.4 4 4 4 4
3.41 42 42 42 42
4.45 43 45 45 45
5.7 7 12 12 12
6.5 5 2 2 2
* New measure effective FY 2015/16, historical data provided when available.
Number of police vehicles maintained:
To provide safe and functional vehicles and equipment.
Electric vehicles:
Hybrid vehicles:
Pieces of equipment maintained (light and heavy duty):
Number of heavy-duty vehicles maintained:
Number of light-duty (non-police) vehicles maintained:
Parks & Public Works Department
FACILITIES MAINTENANCE STAFFING
PROGRAM 5407
PROGRAM PURPOSE
Facilities Maintenance staffing program reflects all salaries and benefits related to facilities
maintenance staffing.
BUDGET OVERVIEW
There are no changes to the Facilities Maintenance Staffing budget in FY 2019/20.
PARKS & PUBLIC WORKS
Facilities Maintenance Staffing
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - -
Intergovernmental - - - - - -
Service Charges - - - - - -
Other Revenues - - - - - -
TOTAL REVENUES -$ -$ -$ -$ -$ -$
EXPENDITURES
Salaries and Benefits*-$ -$ -$ 368,899$ 321,628$ 397,872$
Operating Expenditures - - - - - -
Fixed Assets - - - - - -
Internal Service Charges - - - 9,393 3,682 10,283
TOTAL EXPENDITURES -$ -$ -$ 378,292$ 325,310$ 408,155$
SUMMARY OF REVENUES AND EXPENDITURES
* Personnel previously budgeted in the Facilities Maintenance Internal Service Fund are budgeted in the Facilities Maintence
General Fund Staffing Program beginning in FY 2018/19.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Park & Public Works Operation Mgr - - - 0.50 0.50
Lead Parks & Maint Worker - - - 1.00 1.00
Parks & Maint Worker - - - 1.00 1.00
Total Building Maint. FTEs - - - 2.50 2.50
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Maintenance Assistant - - - 628 628
TOTAL ANNUAL HOURS - - - 628 628
FACILITIES MAINTENANCE PROGRAM STAFFING
Parks & Public Works Department
PASS-THRO UGH ACCOUNTS
PROGRAM 5999
PROGRAM PURPOSE
The Pass-Through Accounts Program provides an accounting structure to separate ongoing Parks
and Public Works program activities from applicant funding utilized for external engineering
services consultants, such as traffic study engineering and geotechnical reviews. Fees for these
external development services are paid for in advance by the applicant, with the funds then
applied to a purchase order. All invoices from the consultants are subsequently paid out of the
applicant’s account until they zero out. Any remaining balance is returned to the applicant.
Accounting for these activities in a separate accounting structure allows the true cost of
operations to remain intact within a program, eliminating unrelated funding fluctuations from
year to year. This pass-through approach is also used in the Community Development
Department for similar projects.
BUDGET OVERVIEW
There is no budgetary impact to this program as revenues will equal expenditures. The revenues
and expenditures reflect estimates based on prior year trends and known departmental
operations. At fiscal year-end, actuals may differ substantially from original budgeted numbers
as the quantity and size of engineering fees within the community in any given year is not known
or determinable in advance. This budget reflects a reasonable estimate only. As this program
includes no staff activity, it does not have Key Projects or Performance Measures.
PARKS & PUBLIC WORKS DEPARTMENT
Pass-Through Accounts
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Other Taxes -$ -$ -$ -$ -$ -$
Licenses and Permits - - - - - -
Intergovernmental - - - - - -
Service Charges 66,784 66,558 313,316 120,000 439,619 120,000
Other Revenues 3,902 13,232 5,757 20,000 664,971 20,000
TOTAL REVENUES 70,686$ 79,790$ 319,073$ 140,000$ 1,104,590$ 140,000$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - - - - -
Pass Thru Account 70,715 79,790 305,028 140,000 1,704,590 140,000
Internal Service Charges - - - - - -
TOTAL EXPENDITURES 70,715$ 79,790$ 305,028$ 140,000$ 1,704,590$ 140,000$
SUMMARY OF REVENUES AND EXPENDITURES
Parks & Public Works Department
EQUIPMENT REPLACEMENT FUND
FUND 631
PROGRAM PURPOSE
The Equipment Replacement Program provides funding for the replacement of Town vehicles,
equipment, and information technology with a value greater than $10,000. The initial capital
costs associated with an asset are charged to the program budget where the asset exists. The
program having custody and utilizing the asset pays the replacement cost amortized over the life
of the asset through internal service charges. These internal service charges accumulate the
needed funding to replace the Town’s vehicle and equipment assets at the end of their useful
lives. The result of this funding structure is a smoothing of operating expenditures and a more
accurate reflection of the actual cost of operations.
Vehicle replacement is based on the vehicle meeting predetermined age and/or mileage criteria
as set forth in the Equipment Replacement Policy. Vehicle Maintenance personnel evaluate
vehicles scheduled for replacement before a final determination is made and may delay
replacement based on the vehicle condition.
BUDGET OVERVIEW
This program’s budget includes funding for replacement vehicles and equipment. Program
expenditures change significantly each year due to the timing of major purchases of equipment.
A combination of deferred replacement, upgrades, replacements, and the refurbishment of
vehicles and equipment is proposed, based on the condition of each vehicle or piece of
equipment and its cost effectiveness. The FY 2019/20 replacement schedule identifies 23
vehicles for replacement as determined by the Town’s Equipment Replacement Policy. The
vehicles scheduled for replacement are in the Police and Parks and Public Works fleets.
PARKS & PUBLIC WORKS DEPARTMENT
Equipment Replacement Fund
Cost for vehicle replacement continues to escalate 3% to 5% annually based on market increases.
New vehicle purchases include the installation of safety equipment and components specific to
Department needs, thus increasing the overall cost of replacement.
Additionally, public safety vehicles differ from the general fleet based on emergency response,
including traveling at high rates of speed. As a result, special equipment such as warning lights,
sirens, and computers continue to increase the overall cost of new vehicles.
Program staff will continue to evaluate the current fleet inventory and evaluate each vehicle’s
replacement schedule along with the Department’s needs and the Equipment Maintenance and
Replacement Policy. Vehicles previously removed from the replacement schedule, but still in the
inventory will be evaluated as staff explores right-sizing the fleet. Vehicles that are still needed
to provide service will be addressed individually through this program as fleet additions.
In FY 2013/14, the Town entered into an equipment cost sharing agreement with the cities of
Campbell and Cupertino. The purpose of this agreement is to help generate revenue for the
Town by loaning out the use of the sewer truck when Town staff does not need it and to provide
access to equipment not available in the Town’s inventory. The revenues collected from this
agreement are deposited back into the Equipment Replacement Fund for this specific asset. Over
time, this will help offset replacement costs for the Town when that vehicle needs to be replaced.
On an ongoing basis, staff will also explore replacement costs versus rental of equipment to
reduce ongoing program operating expenditures. Assessments between internal and external
diagnostic and repair facility costs will be conducted to determine the most cost-effective
approach. As this program includes minimal staff activity, it does not have Performance
Measures.
In FY 2015/16, Council approved the establishment of an Almond Grove Reserve. A transfer out
of the Equipment Replacement Fund of $1.5 million was made in FY 2016/17 to fund a portion of
the CIP project. This has resulted in a negative projected fund balance in future years,
necessitating increased contribution to the Equipment Replacement Fund through increased
internal service charges to ensure adequate resources for future Town equipment needs.
PARKS & PUBLIC WORKS DEPARTMENT
Equipment Replacement Fund
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated - Non-Point Assets 207,831$ 207,831$ 207,831$ 207,831$ 207,831$ 207,831$
Designated - General Fund Assets 3,467,197 1,940,173 1,686,225 2,120,441 2,120,441 2,308,129
Total Beginning Fund Balance 3,675,028 2,148,004 1,894,056 2,328,272 2,328,272 2,515,960
Revenues
Service Charge 490,826 381,323 622,313 610,000 610,000 199,093
Interest - - - - - -
Other Revenues 10,267 77,366 50,303 10,000 28,399 30,000
Total Revenues 501,093 458,689 672,616 620,000 638,399 229,093
Transfers In
Transfer from Capital Projects - - 98,000 - - -
Transfer from General Fund - - 300,000 450,000 450,000 -
Transfer from MIS - - - - - -
Total Transfers In - - 398,000 450,000 450,000 -
Total Revenues & Transfers In 501,093 458,689 1,070,616 1,070,000 1,088,399 229,093
TOTAL SOURCE OF FUNDS 4,176,121$ 2,606,693$ 2,964,672$ 3,398,272$ 3,416,671$ 2,745,053$
USES OF FUNDS
Expenditures
Salaries and Benefits*8,931$ 9,919$ 11,533$ -$ -$ -$
Operating Expenditures - 4,232 3,952 - - -
Fixed Assets 530,499 402,806 620,915 1,572,945 900,711 1,661,240
Internal Service Charges - - - - - -
Total Expenditures 539,430 416,957 636,400 1,572,945 900,711 1,661,240
Transfers Out
Transfer to General Fund 1,488,687 - - - - -
Transfer to Capital Projects - 295,680 - - - 525,000
Total Transfers Out 1,488,687 295,680 - - - 525,000
Total Expenditures & Transfers Out 2,028,117 712,637 636,400 1,572,945 900,711 2,186,240
Ending Fund Balance
Designated - Gas Tax Assets - - - - - -
Designated - Non-Point Assets 207,831 207,831 207,831 207,831 207,831 207,831
Designated - General Fund Assets 1,940,173 1,686,225 2,120,441 1,617,496 2,308,129 350,982
Total Ending Fund Balance 2,148,004 1,894,056 2,328,272 1,825,327 2,515,960 558,813
TOTAL USE OF FUNDS 4,176,121$ 2,606,693$ 2,964,672$ 3,398,272$ 3,416,671$ 2,745,053$
STATEMENT OF SOURCE AND USE OF FUNDS
* Personnel previously budgeted in the Vehicle Replacement Internal Service Fund are budgeted in the Finance Department General
Fund Program beginning in FY 2018/19.
PARKS & PUBLIC WORKS DEPARTMENT
Equipment Replacement Fund
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Quality Public
Infrastructure
Maintain the
condition and
availability of
public
facilities,
transportation
systems, and
other public
infrastructure
Vehicle Replacements
Staff will replace eight PD patrol vehicles, five PPW streets vehicles, five PD
investigations vehicles, three PPW parks vehicles, one PD administrative vehicle,
and one PD traffic enforcement vehicle.
KEY PROGRAM SERVICES
• Assesses vehicles and equipment for proper replacement timing and for fuel efficiency
and functionality.
• Performs cost effectiveness studies for asset cost and replacements.
• Accumulates appropriate internal service charges for asset replacement funding.
• Coordinates with Town Departments for the smooth placement into service of new
vehicles and equipment.
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Account Technician 0.10 0.10 - - -
Administrative Analyst*- - 0.10 - -
Total Equipment Replacement FTEs 0.10 0.10 0.10 - -
EQUIPMENT REPLACEMENT FUND STAFFING
*Personnel previously budgeted in Equipment Replacement Internal Service fund are budgeted in the General Fund
beginning in FY 2018/19.
Parks & Public Works Department
VEHICLE MAINTENANCE FUND
FUND 632
PROGRAM PURPOSE
All items previously funded in the Vehicle Maintenance Fund, an Internal Service Fund, have been
transferred to the Vehicle Maintenance Management Fund in the General Fund beginning in FY
2019/20.
Any fund balance will be added to the General Fund Assigned Reserve. Town Council will provide
direction on use of funds at the Budget hearing. Actual reserve balance will be determined at
the year-end close.
PARKS & PUBLIC WORKS DEPARTMENT
Vehicle Maintenance Fund
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 322,864 409,872 182,368 262,788 262,788 -
Total Beginning Fund Balance 322,864 409,872 182,368 262,788 262,788 -
Revenues
Service Charge 571,670 573,865 586,654 376,655 376,655 -
Interest - - - - - -
Other Revenues - 3,810 - - 379,023 -
Total Revenues 571,670 577,675 586,654 376,655 755,678 -
TOTAL SOURCE OF FUNDS 894,534$ 987,547$ 769,022$ 639,443$ 1,018,466$ -$
USES OF FUNDS
Expenditures
Salaries and Benefits*229,752$ 562,635$ 269,302$ -$ -$ -$
Operating Expenditures 254,910 242,544 236,932 376,655 238,188 -
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
Total Expenditures 484,662 805,179 506,234 376,655 238,188 -
Transfers Out
Transfer to Genral Fund - - - - 780,278 -
Total Transfers Out - - - - 780,278 -
Total Expenditures & Transfers Out 484,662 805,179 506,234 376,655 1,018,466 -$
Ending Fund Balance
Designated - - - - - -
Undesignated 409,872 182,368 262,788 262,788 - **-
Total Ending Fund Balance 409,872 182,368 262,788 262,788 - -
TOTAL USE OF FUNDS 894,534$ 987,547$ 769,022$ 639,443$ 1,018,466$ -$
** FY 2018/19 estimated Ending Fund Balance is anticipated to be restated upon final audit because no material amounts of pension expense
were budgeted in the Vehicle Maintenance Fund.
STATEMENT OF SOURCE AND USE OF FUNDS
* Personnel previously budgeted in the Vehicle Maintenance Internal Service Fund are budgeted in the Vehicle Maintence General
Fund Staffing Program beginning in FY 2018/19.
PARKS & PUBLIC WORKS DEPARTMENT
Vehicle Maintenance Fund
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Superintendent 0.20 0.20 0.20 - -
Administrative Assistant 0.20 0.20 0.20 - -
Office Assistant 0.20 0.20 0.20 - -
Equipment Mechanic 1.00 1.00 1.00 - -
Total Vehicle Maint. FTEs 1.60 1.60 1.60 - -
VEHICLE MAINTENANCE FUND STAFFING
Parks & Public Works Department
FACILITIES MAINTENANCE FUND
FUND 633
PROGRAM PURPOSE
The Facilities Maintenance Fund provides services to ensure Town facilities are safe and
functional for public and employee use. Services include custodial services, elevator
maintenance, cell phone services, heating and ventilation systems, building improvements,
facility security, lighting systems, solar energy, and electric vehicle charging stations. Facilities
staff also plan, schedule, and manage small and large building facility projects such as building
remodeling, public access infrastructure improvements, floor covering, work space
reconfigurations, roof repairs, heating and air conditioning system improvements, electrical
services, and all other aspects required to keep the Town’s facilities functional and safe.
BUDGET OVERVIEW
Revenues for this fund are obtained through assessment chargebacks to Town Departments,
based upon a percentage of square footage assigned to each Department. The Facilities
Maintenance Program pays for all operating expenditures, including utilities, repairs, and
maintenance and the Departments in turn fund the program’s expenditures through these
chargebacks.
Additionally, this fiscal year staff will continue to assess energy efficiency measures and current
CIP upgrades in Town-owned facilities in collaboration with staff from the Environmental Services
Program.
This fund will continue the cost-saving strategy by limiting the use of program staff overtime. The
decrease in overtime involves the reduction of the after-hours “Stand-by Program.” Stand-by will
be available during the months of November through March, instead of year-round.
PARKS & PUBLIC WORKS DEPARTMENT
Facilities Maintenance Fund
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 484,030 414,367 (37,871) 981,784 245,437 885,649
Total Beginning Fund Balance 484,030 414,367 (37,871) 981,784 245,437 885,649
Revenues
Other Taxes 44,453 23,165 31,838 40,000 40,000 40,000
Service Charge 1,019,164 1,124,537 1,142,513 882,707 882,707 847,375
Service Charges - - - - - -
Other Revenues 217,845 275,864 284,685 286,382 860,159 286,382
Total Revenues 1,281,462 1,423,566 1,459,036 1,209,089 1,782,866 1,173,757
Transfers In
Transfer from General Fund - - 300,000 - - -
Total Transfers In - - 300,000 - - -
Total Revenues & Transfers In 1,281,462 1,423,566 1,759,036 1,209,089 1,782,866 1,173,757
TOTAL SOURCE OF FUNDS 1,765,492$ 1,837,933$ 1,721,165$ 2,190,873$ 2,028,303$ 2,059,406$
USES OF FUNDS
Expenditures
Salaries and Benefits*364,733$ 864,361$ 382,313$ -$ -$ 15,413$
Operating Expenditures 974,246 1,011,443 1,093,415 1,151,086 1,092,654 1,157,586
Fixed Assets - - - - - -
Internal Service Charges - - - - - 752
Total Expenditures 1,338,979 1,875,804 1,475,728 1,151,086 1,092,654 1,173,751
Transfers Out
Transfer to General Fund - - - - - -
Transfer to Capital Projects 12,146 - - - 50,000 788,000
Transfer to Office Stores - - - - - -
Total Transfers Out 12,146 - - - 50,000 788,000
Total Expenditures & Transfers Out 1,351,125 1,875,804 1,475,728 1,151,086 1,142,654 1,961,751
Ending Fund Balance
Designated - - - - - -
Undesignated 414,367 (37,871) 245,437 1,039,787 885,649 **97,655
Total Ending Fund Balance 414,367 (37,871) 245,437 1,039,787 885,649 97,655
TOTAL USE OF FUNDS 1,765,492$ 1,837,933$ 1,721,165$ 2,190,873$ 2,028,303$ 2,059,406$
** FY 2018/19 estimated Ending Fund Balance is anticipated to be restated upon final audit because no material amounts of pension expense
were budgeted in the Facilities Maintenance Fund.
STATEMENT OF SOURCE AND USE OF FUNDS
* Personnel previously budgeted in the Facilities Maintenance Internal Service Fund are budgeted in the Facilities Maintence
General Fund Staffing Program beginning in FY 2018/19.
PARKS & PUBLIC WORKS DEPARTMENT
Facilities Maintenance Fund
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Quality Public
Infrastructure
Maintain the
condition and
availability of
public
facilities,
transportation
systems, and
other public
infrastructure
Oversight of Capital Improvement Projects
Assist in the oversight of all facility improvement projects planned during FY
2019/20, including numerous building improvement projects at the Civic Center
and other Town facilities.
ADA Improvements
Complete two projects to upgrade the upstairs restrooms at the Adult
Recreation Center and the downstairs restrooms at the Civic Center to meet
current ADA compliance. Both of these restrooms are in the configuration of the
original designs of the facilities.
Building Modiciations
Complete a project to modify two buildings at the Corporation Yard to combine
staff in the Engineering Building, and replace the existing 30+ year old
temporary modular buildings with a new storage facility.
KEY PROGRAM SERVICES
• Administers custodial, telephone, heating, ventilating, and air conditioning system
maintenance agreements.
• Manages preventive maintenance contracts for elevator, fire, and building alarms.
• Administers facilities capital improvement contracts.
• Administers repairs and improvements to The New Museum of Los Gatos and the Friends of
the Library as well as the vacant buildings on Tait and at Forbes Mill.
• Manages inter-Departmental service requests.
• Manages lighting for public parking garages and public parking lots.
• Maintains downtown tree lights along North Santa Cruz Avenue and Main Street.
• Monitors and maintains Forbes Mill Footbridge lights.
PARKS & PUBLIC WORKS DEPARTMENT
Facilities Maintenance Fund
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Facilities & Environmental Services Mgr 0.50 0.50 - - -
Park & Public Works Operation Mgr - - 0.50 - -
Lead Parks & Maint Worker 1.00 1.00 1.00 - -
Parks & Maint Worker 1.00 1.00 1.00 - -
Total Building Maint. FTEs 2.50 2.50 2.50 - -
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Maintenance Assistant 628 628 628 - -
TOTAL ANNUAL HOURS 628 628 628 - -
FACILITIES MAINTENANCE FUND STAFFING
*Personnel previously budgeted in the Facilities Maintenance Internal Service Fund are budgeted in the Facilities
Maintenance General Fund Staffing Program beginning in FY 2018/19.
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of high priority (safety or service
interruption) requests completed within 3 days:
83%85%N/A 90%90%
b.Percentage of facilities requests completed within 14
days:
90%77%79%80%80%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.135,824 132,654 132,654 132,654 132,654
2.54,330 53,062 53,062 53,062 53,062
3.$2.70 $2.30 $2.88 $2.88 $3.00
4.292 270 324 320 320
* Staff changing methodology. Data not available for FY 17/18
Cost per square foot:
To ensure Town facilities are safe and functional for public
and employee use.
Total square footage of facilities maintained:
Total square footage of facilities maintained per FTE:
Total number of facility requests received and completed
Parks & Public Works Department
NON-POINT SOURCE PROGRAM
FUND 222
PROGRAM PURPOSE
The principal objective of the Non-Point Source Program is to keep debris and pollution from
entering the Town’s storm drain system, which drains directly into local creeks and ultimately the
San Francisco Bay. This objective is accomplished by providing street sweeping services,
maintaining trash capture devices inside storm drains, and inspecting private development
projects to ensure compliance with storm water requirements. To meet the National Pollutant
Discharge Elimination System (NPDES) Permit requirements, Engineering Development Program
staff, in coordination with Community Development Department staff, will continue to review
the regulations to evaluate the staff and budget impacts associated with implementation of this
permit.
BUDGET OVERVIEW
Previously, the West Valley Sanitation District received funding collected through the County of
Santa Clara property tax rolls for non-point source functions. These receipts were then
distributed to three local agencies that support this function: the Town for operating
expenditures incurred through this program’s activities; the West Valley Clean Water Program
(WVCWP); and the West Valley Sanitation District (WVSD) to reimburse the District for the NPDES
permit fee, the Santa Clara Valley Urban Runoff Pollution Prevention Program (SCVURPPP), and
WVSD annual storm drain maintenance work. As of July 2018, WVSD is no longer involved with
the West Valley cities’ Non-Point Source Programs. The West Valley cities have created a JPA, the
West Valley Clean Water Program Authority (WVCWPA) to manage this program.
PARKS & PUBLIC WORKS DEPARTMENT
Non-Point Source Program
These programs perform various functions required under the Federal Clean Water Act,
Environmental Protection Agency regulations, and respective NPDES permits. The West Valley
cities of Saratoga, Monte Sereno, Campbell, and Los Gatos are participants in the WVCWP, which
represents these cities at the County and regional level on policy permit issues. Additionally, the
WVCWP manages permit and fee administration, collects revenue through tax assessments, and
compiles data, and does reporting for the West Valley cities. Each year, the Town and the three
other municipalities cooperatively prepare an outline of the annual work plan and the associated
budget for approval prior to the establishment of the annual user fees, and prior to the WVSD
transmitting those fees to the County for collection on the property tax roll.
The NPDES permit which regulates each of these programs is issued by the San Francisco Regional
Water Quality Control Board (RWQCB). An initial permit went into effect in 1990s. A next
generation of the NPDES storm water permit, called the Municipal Regional Storm water Permit
(MRP), was adopted by the California Regional Water Quality Control Board in October 2009, for
an approximate five year cycle. The recently adopted MRP 2.0 permit mandates increased
requirements in several key areas, including development projects. Increased inspection
mandates will require additional staff time both for the inspection and the associated reporting.
As a result of these new permit regulations, staff will be required to perform more construction
inspections on new development projects to ensure permit requirements, such as Low Impact
Development (LID) features, are met. Additionally, requirements to meet trash load reduction
impacts to creeks will be increased from 70% by 2017 to 100% by 2022. Each of these items has
associated costs and workloads, and as the requirements increase, incremental gains become
more difficult and more expensive with no direct cost recovery option. Staff from the Parks and
Public Works Department continues to implement requirements within the Long Term Trash
Plan, as part of the NPDES permit requirements.
The Town’s NPDES program will continue to conduct monthly sweeping of streets and parking
lots; clear storm drains, ditches, and culverts; and dispose of collected material in a safe manner.
The frequency of street sweeping in residential and commercial areas may be increased as a
result of increased permit regulations in the long term, budget permitting. Staff is currently
evaluating costs and strategies to implement these additional regulations. The Town’s NPDES
program activities also include volunteer groups that regularly pick up debris along the Los Gatos
Creek Trail and through the Town sponsored Adopt a Highway program. Town staff track and
report the amount of debris collected by all these activities to WVCWP.
PARKS & PUBLIC WORKS DEPARTMENT
Non-Point Source Program
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 142,944 109,030 14,895 71,339 71,339 (8,838)
Total Beginning Fund Balance 142,944 109,030 14,895 71,339 71,339 (8,838)
Revenues
Licenses and Permits 30,000 30,780 231,323 231,323 231,323 231,323
Intergovernmental - - 903 - - -
Service Charge - - - - - -
Other Revenues 338,813 341,846 345,365 353,071 353,071 353,071
Total Revenues 368,813 372,626 577,591 584,394 584,394 584,394
Transfers In
Transfer from General Fund 50,000 - - - - 10,000
Total Transfers In 50,000 - - - - 10,000
Total Revenues & Transfers In 418,813 372,626 577,591 584,394 584,394 594,394
TOTAL SOURCE OF FUNDS 561,757$ 481,656$ 592,486$ 655,733$ 655,733$ 585,556$
USES OF FUNDS
Expenditures
Salaries and Benefits 111,664$ 126,005$ 135,347$ 163,367$ 149,572$ 190,474$
Operating Expenditures 335,544 334,538 378,905 391,755 510,957 383,657
Fixed Assets - - - - - -
Internal Service Charges 5,519 6,218 6,895 4,359 4,042 5,042
Total Expenditures 452,727 466,761 521,147 559,481 664,571 579,173
Transfers Out
Transfer to General Fund - - - - - -
Total Transfers Out - - - - - -
Total Expenditures & Transfers Out 452,727 466,761 521,147 559,481 664,571 579,173
Ending Fund Balance
Designated - - - - - -
Undesignated 109,030 14,895 71,339 96,252 (8,838) 6,383
Total Ending Fund Balance 109,030 14,895 71,339 96,252 (8,838) 6,383
TOTAL USE OF FUNDS 561,757$ 481,656$ 592,486$ 655,733$ 655,733$ 585,556$
STATEMENT OF SOURCE AND USE OF FUNDS
PARKS & PUBLIC WORKS DEPARTMENT
Non-Point Source Program
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
• Sweeps Town streets and parking lots and steam-cleans business area sidewalks.
• Coordinates Integrated Pest Management with Park Services Program to reduce pesticides
from entering waterways due to Town pest management activities.
• Monitors storm water permit issues and implements strategies in collaboration with other
Town Departments, to meet permit requirements.
• Coordinates education and awareness programs related to storm water issues with partners
and volunteers.
Core Goals Key Projects
Community
Character
Preserve and
enhance the
appearance,
character, and
environmental
quality of the
community
Expanded Trail Volunteerism
Continue to increase volunteerism to reduce debris from entering the
waterways alongside trails and walkways in Los Gatos. In addition,
program staff will continue to partner with the West Valley Clean Water
Program to raise awareness about stormwater and pollution prevention to
residents in the community. During FY 2019/20 the Town will continue the
Adopt-A-Highway Program that involves removing litter from the Highway
17 exit 20B on and off circle ramps. The Town’s Parks Services Officer
regularly will continue to do volunteer projects with youth organizations in
Town Parks and along the Los Gatos Creek Trail. The American Association
of University Women continues to provide monthly cleanups along the Los
Gatos Creek Trail with assistance from the Town.
Good Governance
Ensure
responsive,
accountable, and
collaborative
government
Municipal Regional Permit
Continue to take on an increased role in implementing regulations related
to the San Francisco Bay Area Stormwater Municipal Regional Permit. The
new permit requires additional staff involvement in areas such as oversight
of new private development stormwater treatment measures, trash load
reduction, inspections, and maintenance and operations. Staff will
continue to monitor and implement strategies with other Town
Departments to ensure permit compliance issues are met.
PARKS & PUBLIC WORKS DEPARTMENT
Non-Point Source Program
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Parks & Maint Worker 0.25 0.25 0.25 0.25 0.25
Public Works Inspector 0.50 0.50 0.50 - -
Senior Administrative Analyst - - - 0.25 0.25
Senior Public Work Inspector - - - 0.50 0.50
Administrative Analyst 0.25 0.25 0.25 - -
Total Non-Point Source FTEs 1.00 1.00 1.00 1.00 1.00
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Maintenance Worker 1,234 488 488 - -
TOTAL ANNUAL HOURS 1,234 488 488 - -
NON-POINT SOURCE PROGRAM STAFFING
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
1,375 1,453 530 1,400 1,400
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.4,800 3,825 1,943 4,800 4,800
2.1,849 854 541 900 900Number of stormwater inspections:
Number of Los Gatos curb and parking lot miles swept
annually:
Prevent street debris from entering the storm drain
system.
a. Number of cubic yards of debris removed annually:
Parks & Public Works Department
ASSESSMENT DISTRICTS
FUNDS 231 – 236
ASSESSMENT DISTRICT PURPOSE
In the early 1990s, the Town formed six Landscape and Lighting District Funds with the written
consent of all property owners within the boundaries of the districts. There are two Landscape
and Lighting Districts, which cover six neighborhood areas. The districts are funded through tax
assessments to reimburse the Town for the payment of water and electricity; district
improvements and upgrades; and the regular maintenance of trees, landscaping, trails, irrigation
systems, and lighting. There are six program funds that have been established to maintain these
neighborhood areas.
The Landscape and Lighting Districts are exempt from Proposition 218 requirements requiring a
2/3 majority approval, unless the assessments are increased. Section 5 of Proposition 218
provides that the measure does not apply to assessments existing on November 1996 if the
assessments were “imposed pursuant to a petition signed by the persons owning all of the
parcels subject to the assessment at the time the assessment was initially imposed.” As long as
the assessments were imposed by request or with the consent of all the property owners, the
Town Attorney is of the opinion that this provision has been met, even without a formal petition.
Consequently, the Town is not required to conduct an election of the property owners unless the
assessment is increased. The fund balances for each of the assessment districts has proven to be
adequate to fund routine maintenance needs; however, in previous years when maintenance
requirements for large repairs have arisen, the Town has been required to step in to offset these
one-time costs. The table on the next page provides an overview of the annual assessments.
PARKS & PUBLIC WORKS DEPARTMENT
Landscape & Lighting Districts
Number Rate in effect
of Parcel Total prior to
Fund #Assessment Districts Parcels Assessment Assessment Prop 218
231 Blackwell Drive 5 632$ 3,160$ Yes
232 Kennedy Meadows 15 685 10,275 Yes
233 Gemini Court 18 230 4,140 Yes
234 Santa Rosa 15 300 4,500 Yes
235 Vasona Heights 33 295 9,735 Yes
236 Hillbrook 34 50 5,950 Yes
Total Landscape & Lighting Assessment:37,760$
Fiscal Year 2019/20
Annual Special District Assessments
PARKS & PUBLIC WORKS DEPARTMENT
Landscape & Lighting Districts
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 180,216 185,342 199,655 198,696 198,696 207,010
Total Beginning Fund Balance 180,216 185,342 199,655 198,696 198,696 207,010
REVENUES
Property Tax Assessments 28,097 38,370 34,400 38,220 38,220 38,220
Interest 1,414 1,570 2,416 1,460 1,820 1,460
Other Revenues 13 - 174 - - -
Total Revenues 29,524 39,940 36,990 39,680 40,040 39,680
TOTAL SOURCE OF FUNDS 209,740$ 225,282$ 236,645$ 238,376$ 238,736$ 246,690$
EXPENDITURES
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 19,478 20,707 26,159 32,817 26,806 32,817
Fixed Assets - - 6,870 75,093 - 52,500
TOTAL EXPENDITURES 19,478$ 20,707$ 33,029$ 107,910$ 26,806$ 85,317$
Transfers Out
Transfer to General Fund 4,920 4,920 4,920 4,920 4,920 4,920
Total Transfers Out 4,920 4,920 4,920 4,920 4,920 4,920
Total Expenditures & Transfers Out 24,398 25,627 37,949 112,830 31,726 90,237
Ending Fund Balance
Designated - - - - - -
Undesignated 185,342 199,655 198,696 125,546 207,010 156,453
Total Ending Fund Balance 185,342 199,655 198,696 125,546 207,010 156,453
TOTAL USE OF FUNDS 209,740$ 225,282$ 236,645$ 238,376$ 238,736$ 246,690$
DEPARTMENTAL SUMMARY OF REVENUES AND EXPENDITURES
Parks & Public Works Department
BLACKWELL DRIVE ASSESSMENT DISTRICT
FUND 231
FUND PURPOSE
This assessment district incorporates five homes and a median island along Blackwell Drive at
National Avenue constructed as part of Tract 8306, Blackwell Development. Assessments to
maintain the landscaping and irrigation in the median island and for street light maintenance on
National Avenue remain constant for the five parcels at $632 each annually.
The median island landscaping and irrigation are maintained by contract. The street trees and
lighting are also part of the district. The contractor clears trash and weeds from the median
island biweekly. Landscaping plants and irrigation are replaced and repaired as necessary.
BUDGET OVERVIEW
A portion of the fund balance surplus will be recommended for use for improvements such as
drought tolerant plants, pruning, and renovation of the irrigation system.
PARKS & PUBLIC WORKS DEPARTMENT
Blackwell Drive Assessment District
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 8,648 10,231 11,928 12,703 12,703 13,366
Total Beginning Fund Balance 8,648 10,231 11,928 12,703 12,703 13,366
Revenues
Property Tax Assessments 3,160 3,160 3,160 3,160 3,160 3,160
Interest 73 92 151 50 100 50
Other Revenues - - - - - -
Total Revenues 3,233 3,252 3,311 3,210 3,260 3,210
TOTAL SOURCE OF FUNDS 11,881$ 13,483$ 15,239$ 15,913$ 15,963$ 16,576$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 1,190 1,095 2,076 2,947 2,137 2,947
Fixed Asset - - - 7,500 - 7,500
Total Expenditures 1,190 1,095 2,076 10,447 2,137 10,447
Transfers Out
Transfer to General Fund 460 460 460 460 460 460
Total Transfers Out 460 460 460 460 460 460
Total Expenditures & Transfers Out 1,650 1,555 2,536 10,907 2,597 10,907
Ending Fund Balance
Designated - - - - - -
Undesignated 10,231 11,928 12,703 5,006 13,366 5,669
Total Ending Fund Balance 10,231 11,928 12,703 5,006 13,366 5,669
TOTAL USE OF FUNDS 11,421$ 13,023$ 14,779$ 15,453$ 15,503$ 16,116$
STATEMENT OF SOURCE AND USE OF FUNDS
Parks & Public Works Department
KENNEDY MEADOWS ASSESSMENT DISTRICT
FUND 232
FUND PURPOSE
The Kennedy Meadows Assessment District consists of eight acres of open space area
surrounding 15 homes. The open space area contains a paved trail, wetlands area, and a portion
of Ross Creek. Streetlights on Forrester Court and Kennedy Court are also maintained by the
district. Annual assessments for district upkeep remain constant at $685 per parcel.
The trees, landscaping, irrigation system, trail, and streetlights within the open space area are
maintained by contract. The district, including the paved trail, is cleaned and cleared of trash
biweekly. Irrigation repair and tree replacement are completed as necessary.
BUDGET OVERVIEW
During FY 2019/20, maintenance expenditures are anticipated to remain constant. The fund
balance surplus is held for current or future repair/replacement costs related to the asphalt
pathway, tree trimming, and streetlights.
PARKS & PUBLIC WORKS DEPARTMENT
Kennedy Meadows Assessment District
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 48,151 40,097 42,097 35,233 35,233 38,003
Total Beginning Fund Balance 48,151 40,097 42,097 35,233 35,233 38,003
Revenues
Property Tax Assessments - 10,309 7,535 10,275 10,275 10,275
Interest 346 322 447 330 400 330
Other Revenues - - - - - -
Total Revenues 346 10,631 7,982 10,605 10,675 10,605
TOTAL SOURCE OF FUNDS 48,497$ 50,728$ 50,079$ 45,838$ 45,908$ 48,608$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 6,890 7,121 6,466 7,403 6,395 7,403
Fixed Assets - - 6,870 22,593 - -
Total Expenditures 6,890 7,121 13,336 29,996 6,395 7,403
Transfers Out
Transfer to General Fund 1,510 1,510 1,510 1,510 1,510 1,510
Total Transfers Out 1,510 1,510 1,510 1,510 1,510 1,510
Total Expenditures & Transfers Out 8,400 8,631 14,846 31,506 7,905 8,913
Ending Fund Balance
Designated - - - - - -
Undesignated 40,097 42,097 35,233 14,332 38,003 39,695
Total Ending Fund Balance 40,097 42,097 35,233 14,332 38,003 39,695
TOTAL USE OF FUNDS 46,987$ 49,218$ 48,569$ 44,328$ 44,398$ 47,098$
STATEMENT OF SOURCE AND USE OF FUNDS
Parks & Public Works Department
GEMINI COURT ASSESSMENT DISTRICT
FUND 233
FUND PURPOSE
This assessment district, located on Blossom Hill Road and Gemini Court, is made up of 18
residences with a public right-of-way within the boundaries of the Gemini subdivision, Tract No.
8439. The assessment district provides for the maintenance of trees, landscaping, irrigation
systems, lighting, sound wall, and fences along the walkway.
Landscaping and irrigation are maintained by contract. The contractor clears trash and weeds in
the median island biweekly. Landscaping plants and irrigation are replaced and repaired as
necessary. Annual assessments remain constant for the 18 parcels at $230 each.
BUDGET OVERVIEW
A portion of the fund balance surplus will be recommended for improvements such as irrigation,
tree work, lighting repair, landscaping, and repainting the sound wall.
PARKS & PUBLIC WORKS DEPARTMENT
Gemini Court Assessment District
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 16,948 20,392 23,787 26,087 26,087 28,265
Total Beginning Fund Balance 16,948 20,392 23,787 26,087 26,087 28,265
Revenues
Property Tax Assessments 4,704 4,623 4,240 4,600 4,600 4,600
Interest 133 178 304 150 300 150
Other Revenues 13 - - - - -
Total Revenues 4,850 4,801 4,544 4,750 4,900 4,750
TOTAL SOURCE OF FUNDS 21,798$ 25,193$ 28,331$ 30,837$ 30,987$ 33,015$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 796 796 1,634 1,934 2,112 1,934
Fixed Assets - - - 10,000 - 10,000
Total Expenditures 796 796 1,634 11,934 2,112 11,934
Transfers Out
Transfer to General Fund 610 610 610 610 610 610
Total Transfers Out 610 610 610 610 610 610
Total Expenditures & Transfers Out 1,406 1,406 2,244 12,544 2,722 12,544
Ending Fund Balance
Designated - - - - - -
Undesignated 20,392 23,787 26,087 18,293 28,265 20,471
Total Ending Fund Balance 20,392 23,787 26,087 18,293 28,265 20,471
TOTAL USE OF FUNDS 21,188$ 24,583$ 27,721$ 30,227$ 30,377$ 32,405$
STATEMENT OF SOURCE AND USE OF FUNDS
Parks & Public Works Department
SANTA ROSA HEIGHTS ASSESSMENT DISTRICT
FUND 234
FUND PURPOSE
This assessment district provides maintenance and upkeep within designated Open Space Areas
A, B, C, and D of Tract No. 8400, Santa Rosa Heights Subdivision. There are 15 residences in this
district. The open space area to be maintained by the Town lies north of Shannon Road up to the
ridgeline of Blossom Hill Road, adjacent to the subdivision. This area includes a
pedestrian/equestrian trail through the subdivision from Shannon Road to Belgatos Park, street
trees, and lighting. The trail is pruned and cleared of trash biweekly by the contractor. Annual
assessments for the fifteen parcels were decreased from $540 each, to $300 each, effective FY
2006/07.
BUDGET OVERVIEW
During FY 2019/20, maintenance expenditures are anticipated to remain constant. A portion of
the fund balance surplus will be recommended for improvements such as brushing, tree work,
and repairs to the various trails and retaining walls in the district.
PARKS & PUBLIC WORKS DEPARTMENT
Santa Rosa Heights Assessment District
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 58,083 `60,128 62,247 58,477 58,477 54,305
Total Beginning Fund Balance 58,083 60,128 62,247 58,477 58,477 54,305
Revenues
Property Tax Assessments 4,530 4,560 4,650 4,500 4,500 4,500
Interest 470 514 752 500 500 500
Other Revenues - - - - - -
Total Revenues 5,000 5,074 5,402 5,000 5,000 5,000
TOTAL SOURCE OF FUNDS 63,083$ 65,202$ 67,649$ 63,477$ 63,477$ 59,305$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 2,295 2,295 8,512 8,812 8,512 8,812
Fixed Assets - - - 10,000 - 10,000
Total Expenditures 2,295 2,295 8,512 18,812 8,512 18,812
Transfers Out
Transfer to General Fund 660 660 660 660 660 660
Total Transfers Out 660 660 660 660 660 660
Total Expenditures & Transfers Out 2,955 2,955 9,172 19,472 9,172 19,472
Ending Fund Balance
Designated - - - - - -
Undesignated 60,128 62,247 58,477 44,005 54,305 39,833
Total Ending Fund Balance 60,128 62,247 58,477 44,005 54,305 39,833
TOTAL USE OF FUNDS 62,423$ 64,542$ 66,989$ 62,817$ 62,817$ 58,645$
STATEMENT OF SOURCE AND USE OF FUNDS
Parks & Public Works Department
VASONA HEIGHTS ASSESSMENT DISTRICT
FUND 235
FUND PURPOSE
This assessment district is adjacent to Blossom Hill and Roberts Roads, with open space running
between the subdivision and the Los Gatos Creek Trail. The district was created to provide
maintenance and upkeep within the designated Open Space Areas A, B, and C of Tract No. 8280,
of the Vasona Heights Subdivision. All 32 residences are assessed an annual charge of $295 per
parcel, continuing the decrease in original property assessments as agreed to by the property
owners and the Town Council in FY 2001/02.
The district upkeep includes, trees, landscaping, irrigation systems, trail, emergency access, and
a retaining wall along Blossom Hill Road. The open space areas are maintained by contract, with
cleanup, trash control, irrigation maintenance, and landscape maintenance completed biweekly.
BUDGET OVERVIEW
During FY 2018/19 maintenance expenditures are anticipated to remain constant. A portion of
the fund balance surplus will be recommended for improvements such as landscaping, irrigation,
and pathway lighting.
PARKS & PUBLIC WORKS DEPARTMENT
Vasona Heights Assessment District
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 39,560 42,596 45,148 49,175 49,175 53,577
Total Beginning Fund Balance 39,560 42,596 45,148 49,175 49,175 53,577
Revenues
Property Tax Assessments 9,735 9,750 8,865 9,735 9,735 9,735
Interest 319 357 574 340 340 340
Other Revenues - - 174 - - -
Total Revenues 10,054 10,107 9,613 10,075 10,075 10,075
TOTAL SOURCE OF FUNDS 49,614$ 52,703$ 54,761$ 59,250$ 59,250$ 63,652$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 5,588 6,125 4,156 7,214 4,243 7,214
Fixed Assets - - - 10,000 - 10,000
Total Expenditures 5,588 6,125 4,156 17,214 4,243 17,214
Transfers Out
Transfer to General Fund 1,430 1,430 1,430 1,430 1,430 1,430
Total Transfers Out 1,430 1,430 1,430 1,430 1,430 1,430
Total Expenditures & Transfers Out 7,018 7,555 5,586 18,644 5,673 18,644
Ending Fund Balance
Designated - - - - - -
Undesignated 42,596 45,148 49,175 40,606 53,577 45,008
Total Ending Fund Balance 42,596 45,148 49,175 40,606 53,577 45,008
TOTAL USE OF FUNDS 48,184$ 51,273$ 53,331$ 57,820$ 57,820$ 62,222$
STATEMENT OF SOURCE AND USE OF FUNDS
Parks & Public Works Department
HILLBROOK DRIVE ASSESSMENT DISTRICT
FUND 236
FUND PURPOSE
This assessment district, encompassing the designated open space area within Tract No. 3026 at
the corner of Blossom Hill Road and Hillbrook Drive, provides maintenance services for the trees,
landscaping, irrigation system, and hardscape for the improved area in parcel #523-11-28 of the
Hillbrook Benefit Zone. Annual assessments for the thirty-four parcels were increased from $50
to $175 each, effective FY 2010/11.
The district comprises 34 residences and a small park of approximately 0.26 acres. The landscape
contract for this assessment district includes maintenance of the lawn, trees, shrubs, and
irrigation system. The park is cleared of trash, mowed, and cleaned weekly.
BUDGET OVERVIEW
A portion of the fund balance surplus will be recommended for improvements such as benches,
turf replacement, and drought-resistant landscaping.
PARKS & PUBLIC WORKS DEPARTMENT
Hillbrook Drive Assessment District
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignatged 8,816 11,888 14,438 17,011 17,011 19,484
Total Beginning Fund Balance 8,816 11,888 14,438 17,011 17,011 19,484
Revenues
Property Tax Assessments 5,968 5,968 5,950 5,950 5,950 5,950
Interest 73 107 188 90 180 90
Other Revenues - - - - - -
Total Revenues 6,041 6,075 6,138 6,040 6,130 6,040
TOTAL SOURCE OF FUNDS 14,857$ 17,963$ 20,576$ 23,051$ 23,141$ 25,524$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 2,719 3,275 3,315 4,507 3,407 4,507
Fixed Assets - - - 15,000 - 15,000
Total Expenditures 2,719 3,275 3,315 19,507 3,407 19,507
Transfers Out
Transfer to General Fund 250 250 250 250 250 250
Total Transfers Out 250 250 250 250 250 250
Total Expenditures & Transfers Out 2,969 3,525 3,565 19,757 3,657 19,757
Ending Fund Balance
Designated - - - - - -
Undesignated 11,888 14,438 17,011 3,294 19,484 5,767
Total Ending Fund Balance 11,888 14,438 17,011 3,294 19,484 5,767
TOTAL USE OF FUNDS 14,607$ 17,713$ 20,326$ 22,801$ 22,891$ 25,274$
STATEMENT OF SOURCE AND USE OF FUNDS
Library Department
This Page Intentionally Left Blank
Library Department
DEPARTMENT PURPOSE
The Los Gatos Library exists to foster curiosity and community connection and strives to be at
the heart of an engaged and vibrant community. The Library accomplishes these outcomes
through:
• Creating Community Connections by providing a welcoming space, access to library
services beyond the building, forming partnerships with local organizations, providing
programming for all ages, and providing ample access to library resources.
• Building the Next Generation Library User by focusing on early literacy as well as
programs, collections, and services for babies, school-age children, teens, and their
parents/caregivers.
• Embracing Local History by partnering with NUMU and local schools, providing ample
access to historical materials, and providing quality volunteer programs and trainings.
• Enhancing Collections and Technology by continually assessing library use, trends, and
new technologies.
• Engaging the Library Staff Team by focusing on staff development, training
opportunities, sharing ideas at every level, and collaborating with our local consortiums,
state organizations and national organizations.
BUDGET OVERVIEW
The Library Department budget consists of the Library Administration, Adult Services, Youth
Services, and Circulation/System Administrative Programs, as well as five Trust Funds: Library
Trust Fund, History Project Trust Fund (included in the Library Trust Fund), the Clelles Ness
Trust Fund, Susan McClendon Trust Fund, and the Barbara Jones Cassin Trust Fund. Previous
Library Department budgets contained a fifth Program, Cataloging and Acquisitions, that has
now been rolled into Circulation/ Systems Administration for ease of tracking overlapping
functions.
The FY 2019/20 budget includes increases in salaries and benefits costs attributed to negotiated
salary raises, and higher benefit and CalPERS pension rates. Other general fund expenditures
remain status quo with only minor reallocations between programs and line items. Additional
LIBRARY DEPARTMENT
funding was pulled from trust accounts to bolster collections. These funds are recorded as
revenue/expenditure within Program 7201 showing increased overall expenditure without
additional resources from the General Fund. Personnel remains unchanged for this budget year.
Several items budgeted in the IT replacement schedule will become due this fiscal year
including replacement of self-check machines. These replacements are captured in the budget
of the IT department. Capital Improvement Program projects include carpet replacement in the
Children’s room, and installation of sound mitigation material in the Library lobby. During the
last fiscal year, the Library, in conjunction with Parks and Public Works, installed sound
mitigating doors to the entrance to the teen room.
ACCOMPLISHMENTS
Core Goals Accomplishments
Good Governance
Ensure
responsive,
accountable and
collaborate
government
• Showcased library resources in multiple formats including print, media and
social media.
• Continued the coordination of training for all collection development
librarians.
• Continued adaptive communication, customer service, and other training.
• Offered staff development opportunities and cross training to staff at all
levels.
• Expanded the Student Success Initiative to include Fisher Middle School by
integrating 400+ Fisher Student ID’s into the Library’s patron system.
• Applied for multiple grants totaling over $23,000 in revenue
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational and
individual
enrichment
• Added a hands-on manipulative “Discovery Table” to the Children’s room
to encourage social interaction and tactile skill development.
• Continued “Be a Book Family”—a program focused on building literacy
skills and family connections from birth through the teen years. This
program acknowledges the importance of parents playing an active role in
their child’s reading, reading as a family activity, and reading as a social
activity.
• Continued to incorporate new early learning technologies to enhance
storytimes and create multi-media, multi-sensory experiences.
• Continued to provide Stay-and-Play time, immediately following
storytimes, to facilitate socialization skills and relaxed playtime for our
youngest library users and their caregivers.
• Conducted monthly outreach events to Seniors residing in the Terraces
and the Meadows.
• Continued to provide local history volunteer trainings and a volunteer
appreciation event for all Library volunteers.
• Continued delivering services in the community using our Chartreuse
Caboose Library bicycle and trailer.
• Increased technology programming targeted toward seniors.
LIBRARY DEPARTMENT
ACCOMPLISHMENTS
Core Goals Accomplishments
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational and
individual
enrichment
• Introduced STEM programming for children and teens including Virtual
Reality programs, coding programs and engineering programs.
• Added 200 bilingual picture books to Children's collection through a
California State Library grant and 120 foreign language titles for adults
using a contribution from the Friends of the Library.
• Continued Adult Programming offerings, including art nights, visiting
authors, and poetry readings.
• Introduced Bilingual Spanish/English storytimes weekly during summer and
twice a month during the school year.
• Launched a new Library app with a more intuitive user interface.
• Changed Library hours based on community input and statistical need.
Public Safety
Ensure public
safety through
proactive
community
policing, affective
emergency
response, and
community-wide
emergency
preparedness
• Engaged substantially higher number of regular teen patrons, while at the
same time minimized the number of teens asked to leave the Library for
behavioral concerns.
• Collaborated with the Los Gatos Monte Sereno Police Department, local
faith community, and the Pacific Library Partnership to provide staff
training on working with mentally ill and homeless library patrons.
• Collaborated with the Los Gatos Monte Sereno Police Department practice
live evacuation drills with the public in the building.
LIBRARY DEPARTMENT
The above program totals reflect General Fund programs. Additional Library Department
programs are reflected in separate Trust Funds following the General Fund portion of this
section.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Intergovernmental Revenues 12,228$ -$ 22,200$ -$ 23,103$ -$
Service Charge - 3,436 - - - -
Fines & Forfeitures 39,232 36,103 14,496 23,500 8,000 11,000
Other Revenues 6,960 42,207 35,206 35,000 35,000 37,500
TOTAL REVENUES 58,420$ 81,746$ 71,902$ 58,500$ 66,103$ 48,500$
Transfers In
Transfers In from Trust(s)35,000 - - - - -
Transfers In from General Fund - - - - - -
Total Transfers In 35,000 - - - - -
TOTAL REVENUES & TRANSFERS IN 93,420$ 81,746$ 71,902$ 58,500$ 66,103$ 48,500$
EXPENDITURES
Salaries and Benefits 1,490,743$ 1,586,805$ 1,585,959$ 1,814,629$ 1,695,194$ 2,056,264$
Operating Expenditures 291,703 339,664 335,311 316,100 315,880 348,700
Fixed Assets - - - - - -
Internal Service Charges 549,821 582,209 588,701 425,539 425,623 529,046
TOTAL EXPENDITURES 2,332,267$ 2,508,678$ 2,509,971$ 2,556,268$ 2,436,697$ 2,934,010$
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Adopted
PROGRAM
Administration 396,063$ 426,637$ 439,522$ 447,127$ 453,851$ 466,219$
Adult Services 597,085 637,465 576,961 575,859 504,788 689,115
Youth Services 468,379 513,667 533,279 590,772 496,843 606,412
Acquisitions & Cataloging 117,444 121,183 123,873 - - -
Circulation Services 753,296 809,726 836,336 942,510 981,215 1,172,264
Operating Grant - - 19,045 - 25,257 1,000
TOTAL EXPENDITURES 2,332,267$ 2,508,678$ 2,509,971$ 2,556,268$ 2,436,697$ 2,934,010$
DEPARTMENTAL SUMMARY OF REVENUES AND EXPENDITURES
LIBRARY DEPARTMENT
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Library Director - 1.00 1.00 1.00 1.00
Town Librarian 2.00 - - - -
Division Manager - 2.00 2.00 2.00 2.00
Librarian 3.75 3.00 3.00 3.00 3.00
Library Technology Specialist 1.00 1.00 1.00 2.00 2.00
Library Assistant 1.00 1.00 1.00 - -
Library Specialist 0.75 0.75 0.75 1.75 1.75
Customer Service Supervisor 1.00 1.00 1.00 - -
Customer Service Specialist 1.50 1.50 1.50 1.75 1.75
Sr Library Page - 1.00 1.00 1.00 1.00
TOTAL PROGRAM FTE's 11.00 12.25 12.25 12.50 12.50
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Hours Funded Funded Funded Funded Proposed
Librarian 556 1,112 1,112 - -
Librarian Temp - - - 350 350
Library Clerk 1,050 1,050 1,300 1,050 1,050
Library Page 4,627 6,344 6,344 6,344 6,344
Senior Library Page 2,964 - - - -
CSO Intern 1,040 1,040 1,040 - -
Library Assistant - - - 800 800
Library Teen Services Specialist - - - 750 750
TOTAL ANNUAL HOURS 10,237 9,546 9,796 9,294 9,294
DEPARTMENT STAFFING
Library Department
LIBRARY ADMINISTRATION
PROGRAM 7101
PROGRAM PURPOSE
The Library Administration Program provides staff support to ensure the development of
quality and cost-effective library services that are responsive to community needs. Library
Administration’s core services are to provide administrative and managerial oversight for
programs and services, clerical and administrative assistance for day-to-day operations,
personnel management, purchasing and physical plant maintenance, fiscal management and
budget preparation, and support for the Library Board, Friends of the Los Gatos Library Board,
and the Arts and Culture Commission.
BUDGET OVERVIEW
The FY 2019/20 Administration budget reflects continued enhanced services within the Library
building to provide the best customer experience and the best value for the community.
Included in the budget this year are ongoing expenditures to maintain or replace heavily used
Library furniture as the Library moves into its eighth year of being open to the public. The
Library Administration Program will continue to focus on maximizing the efficiency of the
Library building and researching effective service models to meet the expectations of the
community. Customer service and community engagement remain a high priority, as well as
ensuring all Library services and programs align with the Library Strategic Plan. Administration
staff will continue to work collaboratively with the Friends of Los Gatos Library, a nonprofit
organization. In addition, Library staff continues to work to improve partnerships and outreach
within our community.
LIBRARY DEPARTMENT
Library Administration
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Intergovernmental Revenue -$ -$ -$ -$ -$ -$
Service Charges - 11 - - - -
Fines & Forfeitures - - - - - -
Other Revenues 6,950 7,207 206 - - -
TOTAL REVENUES 6,950$ 7,218$ 206$ -$ -$ -$
Transfers In
Transfers In from Trust(s)- - - - - -
Total Transfers In - - - - - -
TOTAL REVENUES & TRANSFERS IN 6,950$ 7,218$ 206$ -$ -$ -$
EXPENDITURES
Salaries and Benefits 264,321$ 294,200$ 297,608$ 310,659$ 317,533$ 336,313$
Operating Expenditures 33,242 28,275 41,195 44,650 44,500 44,700
Fixed Assets - - - - - -
Internal Service Charges 98,500 104,162 100,719 91,818 91,818 85,206
TOTAL EXPENDITURES 396,063$ 426,637$ 439,522$ 447,127$ 453,851$ 466,219$
SUMMARY OF REVENUES AND EXPENDITURES
LIBRARY DEPARTMENT
Library Administration
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Good Governance
Ensure
responsive,
accountable and
collaborate
government
Fiscal Responsibility
Analyze database and subscription services usage based on statistical
information and public input with the goal of updating resources to
patron need in the most cost-effective manner.
Introduce an online payment option for patrons.
Quality Public
Infrastructure
Maintain the
condition and
availability of
public facilities,
transportation
systems, and
other public
infrastructure
Carpet and Furniture Replacement
Reupholster or replace furniture in the Library due to wear and tear.
Replace carpet in the Children’s room.
Community
Character
Preserve and
enhance the
appearance
character and
environment
quality of the
community
Arts Commission Gateway Project
Assist the Arts and Culture Commission in completing the Gateway
project.
LIBRARY DEPARTMENT
Library Administration
KEY PROGRAM SERVICES
• Administers and supervises four operating programs in the Department.
• Provides oversight of day-to-day operations and scheduling.
• Prepares and monitors Library Department budget.
• Provides staff support to the Town Library Board, Arts and Culture Commission, and
Friends of the Library meetings, programs, and activities.
• Collaborates with area libraries by serving on the Pacific Libraries Partnership
Administrative Council.
• Collaborates with libraries nationwide by serving on national committees.
• Increases public awareness of Town Library services and programs through effective
public relations, marketing of Library services, and periodically presenting programs at
Library conferences.
• Provides oversight of Library staff training and development.
• Provides oversight and direction for information technology and systems administration
developments.
LIBRARY DEPARTMENT
Library Administration
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Library Director - 1.00 1.00 1.00 1.00
Town Librarian 1.00 - - - -
Division Manager - 0.40 0.40 0.40 0.40
Library Specialist 0.25 0.25 0.25 0.25 0.25
Total Administration FTEs 1.25 1.65 1.65 1.65 1.65
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Funded Funded Funded Funded Proposed
CSO Intern 1,040 1,040 - - -
Library Teen Services Specialist - - 1,040 - -
Total Annual Hours 1,040 1,040 1,040 - -
ADMINISTRATION PROGRAM STAFFING
LIBRARY DEPARTMENT
Library Administration
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of customers stating the Library is
a significant or very significant part of their
community experience:
93% 92% 88% 90% 90%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.323,979 301,783 276,533 260,800 260,000
2.5,781 5,845 6,990 7,000 7,000
3.967,474 831,798 845,415 685,600 685,000
4.9,414 5468* 11,288 11,900 12,000Social media interactions:
Volunteer hours contributed:
Virtual visits to the Library: (Virtual
Visits to the Library include number of hits to
Library site through Civic Plus and direct hits to
the Library Catalog)
Provide the space, opportunity and support for
the Library to be at the heart of an engaged
community.
Door Count:
Library Department
ADULT SERVICES
PROGRAM 7201
PROGRAM PURPOSE
The Adult Services Program supports library services for adults 18 years of age and older. Adult
Services anticipates and meets community information needs, providing opportunities for
lifelong learning. The Adult Services Program’s core services are to provide reference services to
all clientele, reader’s advisory services, instruction in the use of computer and electronic
resources, outreach services in the community, and management of collections, including the
local history collection.
BUDGET OVERVIEW
The FY 2019/20 Adult Services Program budget increased expenditure expenditure in collection
budget for print and electronic materials as compared to previous years, with increases being
covered by funds and interest from appropriate trust accounts rather than the General Fund;
expenditures for databases were moved to the Circulation and Systems Administration program
for ease of accounting in FY18/19. The Library continues to focus on creating community
connections through partnerships with local speakers and business owners, and through
outreach services offered from the Chartreuse Caboose, the Library’s bike mobile. The Library
will enhance collections and technology with services that are available online 24/7, including
streaming content. The Library will continue to evaluate and curate a meaningful print
collection using data from collection management software, in response to changing
community needs.
LIBRARY DEPARTMENT
Adult Services
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Intergovernmental Revenue 4,520$ -$ -$ -$ -$ -$
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - 9,836 9,836 35,000 35,000 35,000
TOTAL REVENUES 4,520$ 9,836$ 9,836$ 35,000$ 35,000$ 35,000$
Transfers In
Transfers In from Trust(s)9,836 - - - - -
Total Transfers In 9,836 - - - - -
TOTAL REVENUES & TRANSFERS IN 14,356$ 9,836$ 9,836$ 35,000$ 35,000$ 35,000$
EXPENDITURES
Salaries and Benefits 354,079$ 365,112$ 323,458$ 353,359$ 282,355$ 439,535$
Operating Expenditures 139,543 165,326 145,931 130,500 130,500 164,100
Fixed Assets - - - - - -
Internal Service Charges 103,463 107,027 107,572 92,000 91,933 85,480
TOTAL EXPENDITURES 597,085$ 637,465$ 576,961$ 575,859$ 504,788$ 689,115$
SUMMARY OF REVENUES AND EXPENDITURES
LIBRARY DEPARTMENT
Adult Services
FY 2019/20 KEY PROJECTS
KEY PROGRAM SERVICES
Meeting Information Needs
• Provides ready reference, reader’s advisory, information literacy, and roaming reference
services in person and virtually through chat or online resources.
• Maintains vibrant collections in-house and online.
• Responds to patrons’ suggestions for materials to be included in the collection.
• Enriches the local community by being a premier repository for local history materials.
Information Technologies and Training
• Continues to use online and social media counterparts (e.g., Facebook, Instagram) to
offer services traditionally available only within the Library’s walls.
• Provides access to the Internet and training for the public in basic searching and
navigational skills, and more specialized skills such as genealogy searches.
• Maintains a Library mobile application for use with smartphones and mobile devices.
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment
Outreach Programming
Continue to refine and develop best practices for outreach programming.
Continue offering monthly visits to The Meadows and The Terraces,
delivering books and technology training. Work to introduce new
outreach partners.
Alternate Collection Services
Introduce State-sponsored Zipbook services to the general public,
increasing number of titles requested by the public which are filled.
Digitizing Services
Introduce pacific Library Partnership funded equipment and trained staff
to allow the public to transfer old media formats including personal
photos, slides, VHS, cassette tapes, CD’s and 8mm film reels to digital files
for preservation.
LIBRARY DEPARTMENT
Adult Services
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Town Librarian 0.50 - - - -
Division Manager - 0.30 0.30 0.30 0.30
Librarian 1.50 1.50 1.50 1.50 1.50
Library Technology Specialist 0.10 0.10 0.10 0.70 0.70
Library Assistant 0.60 0.60 0.60 - -
Library Specialist 0.15 0.15 0.15 - -
Sr Library Page - 0.60 0.60 0.60 0.60
Total Adult Services FTEs 2.85 3.25 3.25 3.10 3.10
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Funded Funded Funded Funded Proposed
Librarian 556 556 556 - -
Librarian Temp - - 125 175 175
Library Assistant - - - 400 400
Library Teen Specialist - - - - 750
Total Annual Hours 556 556 681 575 1,325
ADULT SERVICES PROGRAM STAFFING
LIBRARY DEPARTMENT
Adult Services
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a.Percentage of collection that requires evaluation:50% 18% 13% 10% 10%
2.
a. Percentage of customers rating Library programs as
good/excellent:
92% 90% 87% 90% 90%
3.
a.Percentage of customers rating staff interactions as
good/excellent:
96% 92% 94% 95% 95%
b.Percentage of public contacts received by library that are online
vs. through the doors:
70% 38% 70% 60% 60%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.13,163 14,915 11,148 12,000 12,000
2.Data Not
Available
0.48 0.40 0.40 0.40
3.54 54 54 54 54
4.86 128 99 100 100
5.1,032 1,576 835 987 1,000
6.16 13 8 10 24
7.1,195 544 207 200 300
Number of adult programs offered:
Total attendance at adult programs:
Total number of adult outreach programs:
Total attendance at adult outreach programs:
Hours of service per week at adult services desk:
Reference questions per capita:
Number of adult reference questions received:
Manage adult library collections to anticipate and meet community
information needs.
Provide a variety of programs throughout the year that foster curiosity
and community connection.
Assure delivery of quality service to customers.
Library Department
YOUTH SERVICES
PROGRAM 7202
PROGRAM PURPOSE
Youth Services supports youth of all ages (newborn babies through high school students) and
their families by providing age-appropriate programs, services, materials in support of
education and current high-demand, high-interest materials in a variety of formats. Youth
Services also creates welcoming environments for children, tweens, and teens that encourage
their curiosity, imagination, creativity, and a permanent love of reading. Specialized
programming encourages families and communities to read with the children in their lives to
demonstrate a commitment to learning and an appreciation of youth. Distinctive programs are
provided for children 0 to 14 years of age and teens from 13 to 17 years of age. The purpose of
the Youth Services Program is to provide reference, reader’s advisory services, computer and
electronic resources, youth collections management, a welcoming space, and a variety of
programs throughout the year in the Library, at local schools, and in the community.
BUDGET OVERVIEW
The FY 2019/20 Youth Services budget shows slight decrease reflecting the purchasing power of
consortium ebooks. Staff will continue to target new and innovative concepts in program
development with a focus on family reading. The Youth Services team will engage in outreach
activities, serving the community in the schools and in partnership with local businesses.
Families will continue to enjoy early learning technology in the Children’s room with Osmo
tablets as well as a manipulative play area centered around the children’s Discovery Table.
Collection funding will to be used strategically, eliminating the materials of least use to ensure a
well-rounded youth collection. Multiple formats, focusing on educational support as well as
current high-demand, high-interest materials for children of all ability levels, will continue to be
purchased.
LIBRARY DEPARTMENT
Youth Services
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Intergovernmental Revenue -$ -$ -$ -$ -$ -$
Service Charges - - - - - -
Fines & Forfeitures - - - - - -
Other Revenues - 14,066 14,066 - - 2,500
TOTAL REVENUES -$ 14,066$ 14,066$ -$ -$ 2,500$
Transfers In
Transfers In from Trust(s)14,064 - - - - -
Total Transfers In 14,064 - - - - -
TOTAL REVENUES & TRANSFERS IN 14,064$ 14,066$ 14,066$ -$ -$ 2,500$
EXPENDITURES
Salaries and Benefits 316,777$ 345,897$ 366,914$ 439,722$ 345,814$ 466,172$
Operating Expenditures 50,060 61,629 56,761 58,800 58,800 54,700
Fixed Assets - - - - - -
Internal Service Charges 101,542 106,141 109,604 92,250 92,229 85,540
TOTAL EXPENDITURES 468,379$ 513,667$ 533,279$ 590,772$ 496,843$ 606,412$
SUMMARY OF REVENUES AND EXPENDITURES
LIBRARY DEPARTMENT
Youth Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment.
Family Reading
Continue to offer family programming that focuses on building literacy skills
and family connections from birth through the teen years. Be a Book
Family, the centerpiece of this effort, acknowledges the importance of
parents playing an active role in their child’s reading, reading as a family
activity, and reading as a social activity.
Storytimes
Regular storytimes will continue to incorporate new early learning
technologies including multi-media and multi-sensory experiences.
Stay-and-Play time, immediately following storytimes, will continue to be
provided to facilitate socialization skills and relaxed playtime learning for
our youngest library users.
Bilingual storytime will continue to be offered twice a month.
STEAM Programming
Provide early literacy technology to stimulate learning and creativity in the
Children’s Room by offering Osmo tablets and manipulative stations.
Encourage families to integrate technology into their learning while
establishing healthy digital habits.
Continue STEAM programming for school-aged visitors, utilizing tools such
as the Ozobots, 3D printers, Lego Mindstorms, and other technology
platforms.
LIBRARY DEPARTMENT
Youth Services
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
Civic Enrichment
Foster
opportunities for
citizen
involvement, and
cultural,
recreational, and
individual
enrichment.
Teen Services
Continue to build relationships with regular teen room patrons, in
partnership with other Town Departments and high school staff, fostering
developmental assets and strengthening community.
Continue partnership with Los Gatos High and Fisher Middle School by
making new student ID cards useable as Library cards.
KEY PROGRAM SERVICES
Meeting information needs for children 0 to 17 years of age and their parents
• Provides reference and reader’s advisory services.
• Manages children’s and teens’ web pages.
• Maintains vibrant and diverse collections for children, teens, teachers, and
parents/caregivers.
• Responds to patron suggestions for materials to be included in the collection.
Providing programs to youth
• Provides year-round programming for infants, toddlers, preschoolers, school-age
children, teens, and families.
• Plans and promotes year-round reading and engagement program “Be a Book Family” to
listeners from ages 0 to 5, readers from ages 5 to 12, and teen readers from ages 13 to
17.
LIBRARY DEPARTMENT
Youth Services
KEY PROGRAM SERVICES
Outreach to youth
• Raises awareness of youth about collections, services, and programs available at the
Library.
• Responds to requests for field trips to the Library and Librarian visits to schools and
community events.
• Provides Library access via student ID cards for LGHS students and Fisher Middle School
students as part of the Student Success Initiative.
LIBRARY DEPARTMENT
Youth Services
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Town Librarian 0.50 - - - -
Division Manager - 0.50 0.50 0.50 0.50
Librarian 2.25 1.50 1.50 1.50 1.50
Library Assistant 0.40 0.40 0.40 - -
Library Technology Specialist - - - 0.40 0.40
Library Specialist 0.10 0.10 0.10 - -
Sr Library Page - 0.40 0.40 0.40 0.40
Total Youth Services FTEs 3.25 2.90 2.90 2.80 2.80
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Funded Funded Funded Funded Proposed
Librarian - 556 556 - -
Librarian Temp - - 125 175 175
Library Assistant - - - 400 400
Library Teen Specialist - - - 750 -
Total Annual Hours - 556 681 1,325 575
YOUTH SERVICES PROGRAM STAFFING
LIBRARY DEPARTMENT
Youth Services
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.
a. Percentage of customers rating youth programs as
good/excellent:
96% 94% 95% 95% 95%
2.
a.Percentage of customers rating interactions as
good/excellent:
96% 93% 95% 95% 95%
3.
a.Percentage of collection that requires evaluation:15%7% 9% 10% 10%
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.361 341 423 450 420
2.20,489 22,679 21,934 22,000 22,000
3.18,806 17,470 15,243 16,000 16,000
4.74 79 74 74 74
5.18,537 20,556 20,653 21,000 21,000
6.Number of youth outreach programs:Data Not
Available
7 5 5 5
7.Total attendance at youth outreach programs:Data Not
Available
1,020 783 750 750
Number of teens using library resources per year:
Hours of public service per week at youth services desk:
Total attendance at youth programs:
Assure the delivery of quality service to youth
Manage youth library collections to anticipate and meet
community information needs.
Annual number of youth reference questions received:
Number of youth programs per year:
Provide a variety of programs throughout the year that
foster curiosity and community connection.
Library Department
ACQUISITIONS AND CATALOGING
PROGRAM 7203
PROGRAM PURPOSE
The Acquisitions and Cataloging Program was combined with the Circulation and Systems
Administration Program (7204) in FY2018/19 to simplify accounting for largely similar
programs.
BUDGET OVERVIEW
All funds previously budgeted to this Program have been incorporated into Program 7204
Circulation and System Administration.
LIBRARY DEPARTMENT
Acquisitions and Cataloging
FY 2019/20 KEY PROJECTS
Core Goals Key Projects
See Program 7204 Circulation and Systems Administration.
KEY PROGRAM SERVICES
See Program 7204 Circulation and Systems Administration
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Intergovernmental Revenue -$ -$ -$ -$ -$ -$
Service Charges - - - - - -
Fines & Forfeitures 5,596 3,559 1,762 - - -
Other Revenues - - - - - -
TOTAL REVENUES 5,596$ 3,559$ 1,762$ -$ -$ -$
EXPENDITURES
Salaries and Benefits 28,141$ 28,381$ 28,626$ -$ -$ -$
Operating Expenditures - - - - - -
Fixed Assets - - - - - -
Internal Service Charges 89,303 92,802 95,247 - - -
TOTAL EXPENDITURES 117,444$ 121,183$ 123,873$ -$ -$ -$
SUMMARY OF REVENUES AND EXPENDITURES
LIBRARY DEPARTMENT
Acquisitions and Cataloging
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Library Specialist 0.25 0.25 0.25 - -
Total Technical Services FTEs 0.25 0.25 0.25 - -
ACQUISITIONS & CATALOGING PROGRAM STAFFING
Library Department
CIRCULATION AND SYSTEMS ADMINISTRATION
PROGRAM 7204
PROGRAM PURPOSE
The Circulation and Systems Administration Program provides customers with access to a broad
range of up-to-date library materials and technology as well as enables customers to access
library materials for use outside the Library. This Program additionally manages all automated
services and technology systems. Circulation/System Administration’s core services are to
manage the circulation process, acquisition of new materials, maintain circulation records, and
implement and support the Library’s computer network, the integrated library automation
system, and public Internet access.
BUDGET OVERVIEW
The FY 2019/20 Circulation/Systems Administration budget shows a slight increase for general
expenditures due to increasing costs of service agreements. The Library continues to introduce
new technologies that meet patrons’ expectations for fast, reliable access to information and
Library resources as well as continues to implement system enhancements, provide support,
and expand print resources and eBooks collections. With an increasing number of people
utilizing the Library’s online resources, technology upgrades are essential. Additionally, the
Library will continue to budget funds for developments to improve the integrated library
system for both patrons and staff.
LIBRARY DEPARTMENT
Circulation and Systems Administration
FY 2019/20 KEY PROJECTS
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
REVENUES
Intergovernmental Revenue 7,708$ -$ -$ -$ -$ -$
Service Charges - 3,425 - - - -
Fines & Forfeitures 33,636 32,544 12,734 23,500 8,000 11,000
Other Revenues 10 11,098 11,098 - - -
TOTAL REVENUES 41,354$ 47,067$ 23,832$ 23,500$ 8,000$ 11,000$
Transfers In
Transfers In from Trust(s)11,100 - - - - -
Total Transfers In 11,100$ -$ -$ -$ -$ -$
TOTAL REVENUES & TRANSFERS IN 52,454$ 47,067$ 23,832$ 23,500$ 8,000$ 11,000$
EXPENDITURES
Salaries and Benefits 527,425$ 553,215$ 569,353$ 710,889$ 749,513$ 814,244$
Operating Expenditures 68,858 84,434 91,424 82,150 82,080 85,200
Fixed Assets - - - - - -
Internal Service Charges 157,013 172,077 175,559 149,471 149,643 272,820
TOTAL EXPENDITURES 753,296$ 809,726$ 836,336$ 942,510$ 981,236$ 1,172,264$
SUMMARY OF REVENUES AND EXPENDITURES
Core Goals Key Projects
Good Governance
Ensure responsive,
accountable, and
collaborative
government
IT Replacement
The Library will replace self check stations and other equipment per the
IT replacement schedule.
Online Payments
An online payment system will be implemented to allow Library users to
pay their fines remotely. This online payment system will work securely
with the Library ILS and the Town’s Finance system to streamline this
process for both Library users and staff.
Training Databases
The Library plans to acquire Niche Academy database for staff
development. This software will allow real time updates to training
modules that interface with library digital resources.
LIBRARY DEPARTMENT
Circulation and Systems Administration
KEY PROGRAM SERVICES
• Manages circulation process.
• Manages all Library automated systems, including the Library’s network.
• Manages remote authentication server.
• Manages public computer terminals and printers.
• Maintains online catalog to assure customer access to Library materials.
• Acquires Library materials.
• Maintains Library collections, including shelving of materials.
Core Goals Key Projects
Good Governance
Ensure responsive,
accountable, and
collaborative
government
Library Operations
The operations, collections, equipment, and staffing of the Department
will continue to be evaluated to make the best use of staff and resources
to best meet the needs of the community.
The Library will be integrating the use of Electronic Data Interchange
(EDI) to the Library ILS to streamline ordering, receiving materials, and
processing invoices.
LIBRARY DEPARTMENT
Circulation and Systems Administration
Full Time Equivalent (FTE)
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Division Manager - 0.80 0.80 0.80 0.80
Library Specialist - - - 1.50 1.50
Library Technology Specialist 0.90 0.90 0.90 0.90 0.90
Customer Service Supervisor 1.00 1.00 1.00 - -
Customer Service Specialist 1.50 1.50 1.50 1.75 1.75
Total Circulation/System FTEs 3.40 4.20 4.20 4.95 4.95
2015/16 2016/17 2017/18 2018/19 2019/20
Temporary Staff Funded Funded Funded Funded Proposed
Library Clerk 1,050 1,050 1,050 1,050 1,050
Library Page 4,627 6,344 6,344 6,344 6,344
Senior Library Page 2,964 - - - -
Total Annual Hours 8,641 7,394 7,394 7,394 7,394
CIRCULATION / SYSTEMS ADMINISTRATION PROGRAM STAFFING
LIBRARY DEPARTMENT
Circulation and Systems Administration
Performance Objectives and Measures
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.92% 86% 88% 90% 90%
2.
a.Number of databases available online:39 57 38 38 35
b.Number of electronic materials available for loan:*210,244 816,460 818,000 818,000 820,000
c.Number of items in-house for loan:157,431 137,872 160,880 160,000 160,000
Activity and Workload Highlights
2015/16
Actual
2016/17
Actual
2017/18
Actual
2018/19
Estimated
2019/20
Planned
1.553,340 503,561 487,321 485,000 485,000
2.3,900 3,801 4,865 4,880 4,500
3.34,456 20,957 30,257 27,500 27,500
4.54 54 54 54 54
5.Number of Library Card holders:31,987 31,235 32,888 33,000 33,000
6.133 141 143 140 130
7.Total hours of public computer use:*30,199 25,357 25,616 26,600 27,000
8.14,465**** 6,523 19,831 17,000 17,500
9.Number of Suggestions for Purchase processed:**1265 656 955 1000 1000
* Changed from "e-Books" to "electronic materials" in FY16/17,
to represent the growth of the electronic offerings to include audio, music, movies and other types of content.
Total Circulation:
Assure access to library online services.
Percentage of customers stating the Library has a
good/excellent collection:
Number of items ordered and received:
Number of periodical subscriptions received and
processed:
Number of new patrons registered:
Hours of public service per week at circulation:
Number of holds processed:
Library Trust Fund
FUND 711
FUND PURPOSE
The Library Trust Fund was established to provide for the servicing of donations and bequests
to the Los Gatos Library. The Los Gatos Friends of the Library, a nonprofit 501(c)(3) organization
exists for the benefit of the Library, and this fund allows the Town to plan for and recognize the
numerous donations this non-profit group makes to the Library. In addition, numerous local
service organizations and individuals make generous donations and memorial bequests to the
Library, sometimes for specific purposes. This fund provides for retaining these donations until
they can be used as designated. This fund includes the proceeds from the History Project Trust
Fund, which was established to provide for the servicing of donations, bequests, grant monies,
and expenditures to the history project partnership of Los Gatos Library and the Museums of
Los Gatos.
BUDGET OVERVIEW
The Los Gatos Friends of the Library contributed more than $80,000 to the Library during the
past fiscal year. This funding has provided support for community programs, family programs,
teen programs, Summer Reading events and prizes, and a growing collection of new bestselling
books and movies. In addition, lease payments to the Town from the Friends of the Library
Bookstore help to support ongoing Library operations.
This fund also captures small donations made by Library supporters to purchase books or
materials, often in memory of someone’s passing.
A portion of this fund will be budgeted for FY 2019/20 in support of Library programming and
specialized collections.
The History Project Trust Fund tracked monies received by History Services, a Library service
that originally began as a project funded by grants and donations. These Trust Funds are mostly
royalties, digitization and licensing fees for proprietary images, and donations received. The
LIBRARY DEPARTMENT
Library Trust Fund
money received from donated royalties has been decreasing to almost zero over the past years,
and the FY 2019/20 budget anticipates limited to no contributions. Money received from the
licensing of digital images is not a stable funding source and is not be relied upon to offset the
support and hosting fees for the history website. All future revenues are tracked in the Library
Trust Fund.
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 39,320 46,145 50,997 54,772 54,772 55,592
Total Beginning Fund Balance 39,320 46,145 50,997 54,772 54,772 55,592
Revenues
Interest 549 590 725 550 550 550
Other Revenues 71,171 79,760 74,315 74,500 83,270 75,000
Total Revenues 71,720 80,350 75,040 75,050 83,820 75,550
TOTAL SOURCE OF FUNDS 111,040$ 126,495$ 126,037$ 129,822$ 138,592$ 131,142$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 28,515 75,498 71,265 73,500 83,000 100,000
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
Total Expenditures 28,515 75,498 71,265 73,500 83,000 100,000
Transfers Out
Transfer to General Fund 35,000 - - - - -
Transfer to History Trust Fund 1,380 - - - - -
Total Transfers Out 36,380 - - - - -
TOTAL EXPENDITURES & TRANSFERS OUT 64,895 75,498 71,265 73,500 83,000 100,000
Ending Fund Balance
Designated - - - - - -
Undesignated 46,145 50,997 54,772 56,322 55,592 31,142
Total Ending Fund Balance 46,145 50,997 54,772 56,322 55,592 31,142
TOTAL USE OF FUNDS 74,660$ 126,495$ 126,037$ 129,822$ 138,592$ 131,142$
STATEMENT OF SOURCE AND USE OF FUNDS
Clelles Ness Trust Fund
FUND 713
FUND PURPOSE
The Clelles Ness Trust Fund was established in January 1961 by Ansten R. Ness, M.D. and the
Board of Library Trustees for the Town of Los Gatos, as a memorial to his wife, Clelles Ness.
Mrs. Ness was a long-time Los Gatos resident who was active in civic life, winning the 1947
Citizen of the Year award. Among her many contributions to the Town, she was heavily
involved with the arts. She helped to bring the Los Gatos Pageants and numerous other play
productions to the Town, was an avid reader, and wrote for the Los Gatos Times (the local
newspaper). She was also involved with bringing a hospital to Town, and with her husband
started the “Holiday Circle” social club which required at least one spouse to be active in civic
planning to join.
The intention of the memorial fund was to use the income and principal of the trust estate to
provide materials and services not ordinarily available from public funds. An amendment to the
trust agreement in 1983 relinquished control over the management and investment of the trust
to the Town Council.
BUDGET OVERVIEW
In the past, the Library has used money from the trust to purchase art books for Los Gatos
Public Library. In July of 1999 an agreement with the daughter of Clelles Ness stipulated that
the use of the trust fund included a new Library facility, should one be built in the future. Per
the agreement, the trust fund principal and interest was used for the new library building plan
documents and studies, such as but not limited to, a building program and architectural
drawings. The remaining trust funds were held in a Library Building Fund to be used for the
purchase of items for the current Library building, such as furniture, shelving, and equipment. A
large portion of this trust was expended in FY 15/16 for the purchase of the automated
materials handling system, and roughly $21,000 was expended in FY 2018/19 to fund the
installation of sound mitigating doors to the teen room. The remaining balance of the account
will be directed in FY 2019/20 to the installation of additional sound-mitigation enhancements
inside the current Library building for the benefit of all Library users.
LIBRARY DEPARTMENT
Clelles Ness Trust Fund
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 171,591 40,742 41,087 88,679 41,603 20,755
Total Beginning Fund Balance 171,591 40,742 41,087 88,679 41,603 20,755
Revenues
Interest 845 345 516 - 200 -
Other Revenues - - - - - -
Total Revenues 845$ 345$ 516$ -$ 200$ -$
TOTAL SOURCE OF FUNDS 172,436$ 41,087$ 41,603$ 88,679$ 41,803$ 20,755$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures 131,694 - - - 21,048 -
Fixed Assets - - - - - 20,755
Internal Service Charges - - - - - -
Total Expenditures 131,694 - - - 21,048 20,755
Ending Fund Balance
Designated - - - - - -
Undesignated 40,742 41,087 41,603 88,679 20,755 -
Total Ending Fund Balance 40,742 41,087 41,603 88,679 20,755 -
TOTAL USE OF FUNDS 172,436$ 41,087$ 41,603$ 88,679$ 41,803$ 20,755$
STATEMENT OF SOURCE AND USE OF FUNDS
Susan McClendon Trust Fund
FUND 714
FUND PURPOSE
A bequest to the Los Gatos Public Library from the estate of the late Susan E. (Betty)
McClendon was established in support of children’s services. Betty McClendon was a long-time
resident and dance instructor. She is especially remembered as the choreographer of the
Town’s 1940 pageant, “Trail Days,” which celebrated the completion of the final section of the
new four-lane highway from Santa Cruz into Los Gatos. Betty McClendon’s mother, Mrs. Hilda
McClendon, served as Children’s Librarian at Los Gatos Memorial Library from 1923 to 1929.
Ms. McClendon left this gift in memory of her mother and her mother’s husband, Gorman
Burtner.
Keeping with the wishes of the Ms. McClendon, these funds are restricted for use for children’s
services at the Library, and will be directed toward support of reading clubs, book discussion
groups, evening family programs, and equipment and furniture needs of children’s services that
are not met by other funding. This funding will also be used for enhancement of children’s
collections.
BUDGET OVERVIEW
A small portion of the fund has been budgeted in FY 2019/20 for the enhancement of children’s
specialty collections.
LIBRARY DEPARTMENT
Susan McClendon Trust Fund
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 87,957 88,662 89,412 98,020 84,505 85,205
Total Beginning Fund Balance 87,957 88,662 89,412 98,020 84,505 85,205
Revenues
Interest 705 750 1,079 700 700 700
Other Revenues - - - - - -
Total Revenues 705$ 750$ 1,079$ 700$ 700$ 700$
TOTAL SOURCE OF FUNDS 88,662$ 89,412$ 90,491$ 98,720$ 85,205$ 85,905$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - 5,986 - - 2,500
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
Total Expenditures -$ -$ 5,986$ -$ -$ 2,500$
Ending Fund Balance
Designated - - - - - -
Undesignated 88,662 89,412 84,505 98,720 85,205 83,405
Total Ending Fund Balance 88,662 89,412 84,505 98,720 85,205 83,405
TOTAL USE OF FUNDS 88,662$ 89,412$ 90,491$ 98,720$ 85,205$ 85,905$
STATEMENT OF SOURCE AND USE OF FUNDS
Barbara Jones Cassin Trust Fund
FUND 716
FUND PURPOSE
The Barbara Jones Cassin Trust Fund was established by endowment upon the death of Ms.
Cassin on May 10, 2010. Ms. Cassin was a graduate of Los Gatos High (class of 1937) and San
Jose State, where she majored in biological and physical sciences. After a successful career in
hospital laboratories, she turned to watercolors, and donated 25 lovely views of Los Gatos to
the library. A exibit showing these works was sponsored by the Library in August 2008 and
again in 2018. Ms. Cassin’s art has been widely exhibited and is held in public and private
collections. In response to Hurricane Katrina, Ms. Cassin hosted a workshop to encourage
children to draw and write their responses to the disaster, including its effects on animals.
The initial project funded by the Barbara Jones Cassin Trust was the purchase of opening day
collections for the new Los Gatos Public Library. In following years, the interest earned by the
trust is budgeted annually to enhance collections and informational programming, per Ms.
Cassin’s wishes.
BUDGET OVERVIEW
No funds, including interest, have been drawn from this trust in the past four fiscal years. The
FY 2019/20 budget will utilize the accumulated interest from the past three years to enhance
collections per the trust agreements.
LIBRARY DEPARTMENT
Barbara Jones Cassin Trust Fund
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Fund Balance
Designated -$ -$ -$ -$ -$ -$
Undesignated 344,758 347,522 350,461 521,252 354,865 357,765
Total Beginning Fund Balance 344,758 347,522 350,461 521,252 354,865 357,765
Revenues
Interest 2,764 2,939 4,404 2,900 2,900 2,900
Other Revenues - - - - - -
Total Revenues 2,764$ 2,939$ 4,404$ 2,900$ 2,900$ 2,900$
TOTAL SOURCE OF FUNDS 347,522$ 350,461$ 354,865$ 524,152$ 357,765$ 360,665$
USES OF FUNDS
Expenditures
Salaries and Benefits -$ -$ -$ -$ -$ -$
Operating Expenditures - - - - - 10,000
Fixed Assets - - - - - -
Internal Service Charges - - - - - -
Total Expenditures - - - - - 10,000
Transfers Out
Transfer to General Fund - - - - - -
Transfer to Capital Projects - - - - - -
Total Transfers Out - - - - - -
Total Expenditures & Transfers Out -$ -$ -$ -$ -$ 10,000$
Ending Fund Balance
Designated - - - - - -
Undesignated 347,522 350,461 354,865 524,152 357,765 350,665
Total Ending Fund Balance 347,522 350,461 354,865 524,152 357,765 350,665
TOTAL USE OF FUNDS 347,522$ 350,461$ 354,865$ 524,152$ 357,765$ 360,665$
STATEMENT OF SOURCE AND USE OF FUNDS
Capital Improvement Program
This Page Intentionally Left Blank
The Capital Improvement Section
is presented in the CIP Document
Successor Agency
This Page Intentionally Left Blank
Successor Agency to the
Town of Los Gatos
Redevelopment Agency
FUND 942
AGENCY OVERVIEW
The Los Gatos Town Council established the Los Gatos Redevelopment Agency on January 22, 1990,
pursuant to the provisions of the California Community Redevelopment Law (Health and Safety Code,
Section 33000 et seq.) and declared itself to constitute the Agency by Ordinance No. 1806 adopted on
December 4, 1989. The Redevelopment Plan was pursued as a result of the Loma Prieta Earthquake in
1989 and the need to rebuild existing infrastructure. The Redevelopment Agency area encompassed
approximately 440 acres in and around downtown Los Gatos, which included retail and residential areas,
lodging, schools, and transportation thoroughfares.
Projects completed in the Plan area, including street and utility reconstruction, parking, streetscape, and
civic improvements, were funded through property “tax increment” revenue collected by the
Redevelopment Agency. When the Redevelopment Agency was initially formed, the tax base for all
properties within the redevelopment area was “frozen” to form a “base year.” When properties were
reassessed, the tax base grew and the Agency received the majority of the difference in property taxes
paid between the base year and the new level (known as “tax increment” revenue).
BUDGET OVERVIEW
On June 15, 2011, the California State Legislature adopted two budget “trailer” bills concerning
redevelopment, ABx1 26 and ABx1 27 (hereafter AB 26 and AB 27). AB 26 (the “Dissolution Act”)
eliminated redevelopment agencies as of October 1, 2011, and essentially restricted redevelopment
agencies from entering into agreements, borrowing or lending funds, or acquiring or disposing of real
property prior to dissolution. Whereas, AB 27 (the “Voluntary Program Act”) allowed redevelopment
agencies to remain in existence and be exempt from AB 26 if certain “voluntary” payments were made
to the State in FY 2012 and in each fiscal year thereafter. These bills were signed into law by the
governor on July 28, 2011.
The League of California Cities and the California Redevelopment Association (CRA) filed a petition with
the California Supreme Court, challenging the constitutionality of AB 26 and AB 27. The California
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Supreme Court, in its decision in California Redevelopment Association v. Matosantos issued December
29, 2011 (the “Supreme Court Decision”), declared the Dissolution Act alone to be constitutional. Under
the Dissolution Act, all California redevelopment agencies were dissolved effective February 1, 2012.
Following the provisions of the Dissolution Act, the Town Council of the Town of Los Gatos (the “Town
Council”) adopted a resolution accepting for the Town the role of Successor Agency (the “Successor
Agency”) to the Redevelopment Agency of the Town of Los Gatos (the “Redevelopment Agency”). An
oversight board (the “Oversight Board”), consisting of members representing Santa Clara County, the
Town, and various education and special districts was formed to approve and direct certain actions of
the Town as Successor Agency.
Prior to the dissolution of redevelopment agencies, redevelopment law required that 20 percent of tax
increment revenue received by an agency must be set aside for affordable housing activities. Under the
Dissolution Act, tax increment revenue received by the Successor Agency did not include funding for
affordable housing. However, tax-sharing agreements negotiated with affected public educational
entities, the Mid-Peninsula Open Space District, and Santa Clara County continue to be recognized.
Nearly half of all Redevelopment Agency tax increment had been passed through to these taxing
entities.
Successor Agencies may also receive tax increment revenue to pay for enforceable obligations that were
incurred prior to the passage of the Dissolution Act. Under the Dissolution Act, Successor Agencies must
approve and submit a Recognized Obligation Payment Schedule (ROPS) that reflects enforceable
obligations over a six month period. Prior to the payment of any enforceable obligation, the ROPS must
be certified by the County and subsequently approved by the Oversight Board. Successor Agencies must
also approve and submit an administrative budget for operational expenses to the Oversight Board for
approval. Successor Agencies may receive a minimum of up to $250,000 or up to 3 percent of tax
increment revenues received by the Successor Agency per fiscal year for administrative expenses, which
is significantly lower than the Successor Agency’s current administrative expenses.
The Town has several existing enforceable obligations that must be paid over the remaining life of the
debt service, or until the Successor Agency reaches the tax increment cap, which is the gross tax
increment collected over the life of the Agency. The Town’s tax increment cap, which is anticipated to
be reached by FY 2027/28, is approximately $250 million. The Successor Agency currently pays debt
service on two Certificates of Participation (COPs):
• 2002 COPs Payments for Redevelopment Agency Capital Projects: In 2002, the Town issued
debt for approximately $10.7 million to fund RDA infrastructure projects in the project area.
Annual debt service payments of approximately $680,000 will continue through FY 2031/32.
• 2010 COPs Payments for Town Library: In 2010, the Town issued debt for approximately $15.7
million to fund the construction of the new library building. Annual debt service payments of
approximately $1.2 million will continue through FY 2027/28.
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
• Agency Administration: This pays for the day-to-day operations of the Successor Agency,
including staff salary and benefits, supplies and materials, and consultant assistance. Annual
budgeted expenditures are estimated to be approximately $13,000.
The Town submitted the Last & Final ROPS to the State and it was approved by the State on April 6,
2016. The Town no longer needs to submit ROPS every six months and has scheduled the ROPS budget
through FY 2031/32. At the end of FY 2031/32, the Town and the County will resolve any remaining
balances.
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
2015/16 2016/17 2017/18 2018/19 2018/19 2019/20
Actuals Actuals Actuals Adopted Estimated Proposed
SOURCES OF FUNDS
Beginning Budgetary Fund Balance
Designated 2,001,533$ 1,963,657$ 1,963,660$ 1,967,496$ 1,967,496$ 1,963,327$
Undesignated 1,612,194 1,629,915 1,726,851 1,836,283 1,836,283 1,840,352
Total Beginning Fund Balance 3,613,727 3,593,572 3,690,511 3,803,779 3,803,779 3,803,679
Revenues
Property Tax - - - - - -
Other Taxes - - - - - -
Intergovernmetal - - - - - -
Lease Income - COP's 1,922,398 1,923,303 1,914,739 1,909,073 1,909,073 1,905,024
County RPTTF Reimbursement 1,989,524 1,964,636 1,958,325 1,919,073 1,919,073 1,915,024
Interest 2,393 6,310 22,788 150 3,079 3,154
Other Revenues - - - - - -
Total Revenues 3,914,315 3,894,249 3,895,852 3,828,296 3,831,225 3,823,202
Transfers In
Transfer from SA Administration - - - - - -
Total Transfers In - - - - - -
Total Revenues and Transfer Ins 3,914,315$ 3,894,249$ 3,895,852$ 3,828,296$ 3,831,225$ 3,823,202$
TOTAL SOURCE OF FUNDS 7,528,042$ 7,487,821$ 7,586,363$ 7,632,075$ 7,635,004$ 7,626,881$
USES OF FUNDS
Expenditures
Salaries and Benefits 14,102 (10,004) 1,385 1,509 1,605 1,748
Operating Expenditures 5,357 16,770 5,270 5,270 11,570 11,670
Grants - - - - - -
Debt Service 3,844,796 3,790,469 3,769,571 3,818,146 3,818,145 3,809,779
Fixed Assets - - - - - -
Internal Service Charges 561 75 58 4 5 5
Total Expenditures 3,864,816 3,797,310 3,776,284 3,824,929 3,831,325 3,823,202
Transfers Out
Transfer to Capital Projects - - - - - -
Transfer to General Funds 69,654 - 6,300 6,300 - -
Total Transfers Out 69,654 - 6,300 6,300 - -
Total Expenditures & Transfers Out 3,934,470 3,797,310 3,782,584 3,831,229 3,831,325 3,823,202
Ending Fund Balance
Designated 1,963,657 1,963,660 1,967,496 1,963,327 1,963,327 1,963,327
Undesignated 1,629,915 1,726,851 1,836,283 1,837,519 1,840,352 1,840,352
Total Ending Fund Balance 3,593,572 3,690,511 3,803,779 3,800,846 3,803,679 3,803,679
TOTAL USE OF FUNDS 7,458,388$ 7,487,821$ 7,586,363$ 7,632,075$ 7,635,004$ 7,626,881$
STATEMENT OF SOURCE AND USE OF FUNDS (BUDGETARY FUND BALANCE)
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
2015/16 2016/17 2017/18 2018/19 2019/20
Town Staff Funded Funded Funded Funded Proposed
Administrative Analyst 0.10 0.01 - - -
Accountant/Finance Analyst - - 0.01 0.01 0.01
Total SA FTEs 0.10 0.01 0.01 0.01 0.01
Successor Agency to the
Town of Los Gatos
Redevelopment Agency
ADMINISTRATION
PROGRAM 9403
PROGRAM PURPOSE
The Successor Agency’s Administration Fund encompasses administrative functions related to
operational and fiscal matters of the Successor Agency, in conjunction with the Finance Department.
Prior to the dissolution of the Redevelopment Agency, this fund also supported capital project
development, management, and construction oversight; and economic vitality activities to enhance
revenues through business promotion and retention. While there will be no future capital projects, with
the exception of Almond Grove reconstruction project in the former Redevelopment Area, economic
vitality efforts continue and are now supported by the General Fund.
BUDGET OVERVIEW
The FY 2019/20 Administration Fund budget reflects approximately $13,000 of tax increment revenue to
cover the operational and fiscal reporting expenses of the Successor Agency. The Town’s last and final
ROPS has now been approved by the State. The Town will no longer have to submit ROPS every six
months.
Successor Agency to the
Town of Los Gatos
Redevelopment Agency
DEBT SERVICE
PROGRAMS 9404 and 9405
FUND PURPOSE
Prior to the Dissolution Act, the Los Gatos Redevelopment Agency assumed the obligation of paying the
debt service on the Town’s 2002 and 2010 Certificates of Participation (COPs) in return for the lease of
Town property. The purpose of the COPs was to fund key capital infrastructure projects located in the
former Redevelopment Area. Payments for this indebtedness were and will continue to be made from
the Debt Service Fund.
BUDGET OVERVIEW
PROGRAM 9404 – 2002 CERTIFICATE OF PARTICIPATION
The Town bears an obligation for the 30-year Certificates of Participation issued in the original amount
of $10,725,000, dated August 1, 2002. The COPs were issued to finance infrastructure improvements in
the downtown Redevelopment Area, including plaza reconstruction, streetscape improvements, street
reconstruction, storm drainage, and alley improvements, as well as partially funding the reconstruction
of the pool at Los Gatos High School. The COPs principal payments are due annually on August 1, with
interest payments payable semi-annually on February 1 and August 1.
The financing structure of the COPs includes two lease agreements between the Town of Los Gatos and
the Successor Agency for the Town of Los Gatos Redevelopment Agency dated July 1, 2002. The first
agreement leases five Town-owned parcels, commonly known as the Miles Avenue Corporation Yard, to
the Successor Agency through August 1, 2031 for a one-time fee of $1. In the second lease, the
Successor Agency subleases the same land back to the Town, effective the date of the original lease.
The annual sub-lease payments are equal to the annual debt service for the COPs.
A reimbursement agreement between the Town and the Successor Agency, also dated July 1, 2002,
obligates the Agency to reimburse the Town in an amount equal to the annual lease payment the Town
pays to the Agency for the sub-lease of the Corporation Yard. This reimbursement is in consideration of
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Debt Service
the Town’s cost of the acquisition and construction of the yard facilities.
While the annual impact of these agreements nets to zero, the lease and reimbursement payments are
included in both the Town’s and Successor Agency’s budgets each year to accurately reflect the terms of
these agreements. The Agency remains responsible for making the principal and interest payments.
The maturity schedule for the Successor Agency’s current Debt Service obligation under the 2002 COPs
is as follows:
Principal Interest Interest
Fiscal Maturing Due Due Total Principal
Year August 1st August 1st Feburary 1st Debt Service Balance
Issue Date: August 1, 2002 10,725,000$
2002/03 - - 237,164$ 237,164$ 10,725,000
2003/04 210,000$ 235,854$ 233,229 679,083 10,515,000
2004/05 215,000 233,229 230,541 678,770 10,300,000
2005/06 225,000 230,541 227,729 683,270 10,075,000
2006/07 230,000 227,729 224,854 682,583 9,845,000
2007/08 235,000 224,854 221,681 681,535 9,610,000
2008/09 240,000 221,681 218,081 679,763 9,370,000
2009/10 250,000 218,081 214,019 682,100 9,120,000
2010/11 255,000 214,019 209,556 678,575 8,865,000
2011/12 265,000 209,556 204,720 679,276 8,600,000
2012/13 275,000 204,720 199,426 679,146 8,325,000
2013/14 285,000 199,426 193,726 678,153 8,040,000
2014/15 295,000 193,726 187,679 676,405 7,745,000
2015/16 310,000 187,679 181,169 678,848 7,435,000
2016/17 320,000 181,169 174,209 675,378 7,115,000
2017/18 335,000 174,209 166,755 675,964 6,780,000
2018/19 350,000 166,755 158,793 675,548 6,430,000
2019/20 365,000 158,793 150,306 674,099 6,065,000
2020/21 385,000 150,306 141,163 676,469 5,680,000
2021/22 400,000 141,163 131,463 672,625 5,280,000
2022/23 420,000 131,463 121,225 672,688 4,860,000
2023/24 440,000 121,225 110,500 671,725 4,420,000
2024/25 465,000 110,500 98,875 674,375 3,955,000
2025/26 485,000 98,875 86,750 670,625 3,470,000
2026/27 510,000 86,750 74,000 670,750 2,960,000
2027/28 535,000 74,000 60,625 669,625 2,425,000
2028/29 565,000 60,625 46,500 672,125 1,860,000
2029/30 590,000 46,500 31,750 668,250 1,270,000
2030/31 620,000 31,750 16,250 668,000 650,000
2031/32 650,000 16,250 - 666,250 -
TOTALS:10,725,000$ +4,551,426$ +4,552,737$ =19,829,163$
2002 COP DEBT SERVICE
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Debt Service
PROGRAM 9405 – 2010 CERTIFICATES OF PARTICIPATION
The 2010 Certificates of Participation financing structure parallels the 1992 and 2002 issues. The Town
bears an obligation for the 18-year Certificates of Participation issued in the original amount of
$15,675,000, dated June 1, 2010. The COPs were issued to finance the construction of the new Town
library. The COPs principal payments are due annually on August 1, with interest payments payable
semi-annually on February 1 and August 1.
The financing structure of the COPs includes two lease agreements between the Town of Los Gatos and
the Successor Agency for the Town of Los Gatos Redevelopment Agency dated June 1, 2010. The first
agreement leases Town-owned parcels, including the existing library, police administration building, and
related property located at the Civic Center, to the Successor Agency through August 1, 2028 for a one-
time fee of $1. In the second lease, the Successor Agency subleases the properties back to the Town,
effective the date of the original lease. The annual sub-lease payments are equal to the annual debt
service for the COPs.
A reimbursement agreement between the Town and Agency, also dated June 1, 2010, obligates the
Agency to reimburse the Town in an amount equal to the annual lease payment the Town pays to the
Agency for the sub-lease of the existing library, police administration building, and related properties.
This reimbursement is in consideration of the Town’s cost of the acquisition and construction of the
library and police facilities.
While the annual impact of these agreements nets to zero, the lease and reimbursement payments are
included in both the Town’s and Successor Agency’s budgets each year to accurately reflect the terms of
these agreements. The Agency remains responsible for making the principal and interest payments.
The maturity schedule for the Successor Agency’s current Debt Service obligation under the 2010 COPs
is as follows:
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Debt Service
Interest Principal Interest
Fiscal Due Maturing Due Total Principal
Year August 1st August 1st February 1st Debt Service Balance
Issue Date: June 1, 2010 15,675,000$
2010/11 423,161 423,161 15,675,000
2011/12 320,038 530,000 313,413 1,163,450 15,145,000
2012/13 313,413 650,000 300,413 1,263,825 14,495,000
2013/14 300,413 670,000 287,013 1,257,425 13,825,000
2014/15 287,013 695,000 269,638 1,251,650 13,130,000
2015/16 269,638 715,000 258,913 1,243,550 12,415,000
2016/17 258,913 745,000 244,013 1,247,925 11,670,000
2017/18 244,013 770,000 224,763 1,238,775 10,900,000
2018/19 224,763 800,000 208,763 1,233,525 10,100,000
2019/20 208,763 830,000 192,163 1,230,925 9,270,000
2020/21 192,163 865,000 174,863 1,232,025 8,405,000
2021/22 174,863 900,000 152,363 1,227,225 7,505,000
2022/23 152,363 935,000 133,663 1,221,025 6,570,000
2023/24 133,663 975,000 114,163 1,222,825 5,595,000
2024/25 114,163 1,020,000 93,763 1,227,925 4,575,000
2025/26 93,763 1,065,000 72,463 1,231,225 3,510,000
2026/27 72,463 1,115,000 50,163 1,237,625 2,395,000
2027/28 50,163 1,170,000 26,031 1,246,194 1,225,000
2028/29 26,031 1,225,000 1,251,031 -
TOTALS:3,436,594$ +15,675,000$ +3,539,717$ =22,651,311$
2010 COP DEBT SERVICE
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Debt Service
California Government Code Section 43605 states: “A city shall not incur an indebtedness for public
improvements which exceeds in the aggregate 15 percent of the assessed value of all real and personal
property of the city. Within the meaning of this section indebtedness means bonded indebtedness of the
city payable from the proceeds of taxes levied upon taxable property in the city.”
This schedule calculates the Town’s legal debt margin by determining the 15% debt limit and comparing
this limit to the Town’s outstanding debt at the end of the fiscal year to determine the difference
between the two. Only certain types of outstanding debt are subject to the legal debt limit; therefore,
while this schedule recognizes all debt, the total debt is reduced by that debt not subject to the legal
debt limit, as well as amounts held in sinking funds for debt repayment.
The Town’s debt structure currently includes only Certificates of Participation, which are not subject to
the legal debt limit, and are therefore removed from the calculation.
Assessed Secured Property Valuation for FY 2018/19 12,793,751,423$
Debt Limitation (15% of assessed value)15%
Bonded Debt Limit 1,919,062,713$
Outstanding Bonded Debt at 6/30/2019
2002 Certificates of Participation 6,430,000
2010 Certificates of Participation 10,100,000
TOTAL Outstanding Debt 16,530,000$
LESS Debt not subject to limit:
Special Assessment Bonds -
Special Revenue Bonds -
Certificate of Participation Debt 16,530,000
Amounts held in Sinking Funds -
TOTAL Debt not subject to limit: 16,530,000$
Amount of Debt Subject to Limit: -$ -$
LEGAL DEBT MARGIN 1,919,062,713$
LEGAL DEBT MARGIN COMPUTATION
FY 2019/20
Reference Materials
This Page Intentionally Left Blank
LIST OF FUNDS
GENERAL FUND ............................................................................................................................................ 111
SPECIAL REVENUE FUNDS
HCD – Housing Rehabilitation Fund (Administrative Services) ......................................................... 211
HCD – CDBG Fund (Administrative Services) ...................................................................................... 212
Non-Point Source Maintenance Fund (Parks and Public Works) ....................................................... 222
Assessment District Funds (Parks and Public Works) .................................................................. 231-237
INTERNAL SERVICE FUNDS
Liability Self-Insurance Fund (Administrative Services) ..................................................................... 611
Workers’ Compensation Fund (Administrative Services) ................................................................... 612
Information Technology Fund (Administrative Services) ................................................................... 621
Office Stores Fund (Administrative Services) closed at beginning of FY 2019/20 ............................. 622
Equipment Replacement Fund (Parks and Public Works) ................................................................. 631
Vehicle Maintenance Fund (Parks and Public Works) closed at beginning of FY 2019/20 ................ 632
Facilities Maintenance Fund (Parks and Public Works) ...................................................................... 633
TRUST AND AGENCY FUNDS
Library Trust (Library) ......................................................................................................................... 711
Clelles Ness Trust (Library) ................................................................................................................. 713
Susan McClendon Trust (Library) ....................................................................................................... 714
Barbara J Cassin Trust Fund ................................................................................................................ 716
Successor Agency to the Town of Los Gatos RDA trust Fund (Administrative Services).................... 942
CAPITAL PROJECT FUNDS
General Fund Appropriated Reserves (GFAR) .................................................................................... 411
Grant Funded Projects Fund ............................................................................................................... 421
Storm Drain Basin Project Funds ................................................................................................. 461-463
Traffic Mitigation Fund ....................................................................................................................... 471
Utility Undergrounding Fund .............................................................................................................. 472
Gas Tax ............................................................................................................................................... 481
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY FUNDS
Successor Agency to the Town of Los Gatos RDA Trust Fund (Administrative Services) ................... 942
LIST OF PROGRAMS
GENERAL FUND
Town Offices
Town Council .................................................................................................................................... 1101
Town Attorney .................................................................................................................................. 1301
Administrative Services
Non-Departmental ........................................................................................................................... 1201
Town Manager’s Office .................................................................................................................... 2101
Human Resources ............................................................................................................................. 2201
Finance Services ............................................................................................................................... 2301
Clerk Administration ........................................................................................................................ 2401
Information Technology Management ........................................................................................... 2502
Operating Grants .............................................................................................................................. 2801
Community Development Department
Administration .................................................................................................................................. 3101
Development Review ....................................................................................................................... 3201
Advanced Planning ........................................................................................................................... 3202
Inspection Services ........................................................................................................................... 3301
Code Compliance .............................................................................................................................. 3401
BMP Housing .................................................................................................................................... 3501
Police Department
Administration .................................................................................................................................. 4101
Records & Communication ............................................................................................................... 4201
Personnel & Community Services ................................................................................................... 4202
Patrol ............................................................................................................................................... 4301
Traffic ............................................................................................................................................... 4302
Investigations ................................................................................................................................... 4303
Parking Management ....................................................................................................................... 4304
Operating Grants ................................................................................................................... 4803 - 4810
Parks & Public Works Department
Administration ................................................................................................................................. 5101
Engineering Program ........................................................................................................................ 5201
Engineering Development Services .................................................................................................. 5202
Parks & Forestry ............................................................................................................................... 5301
Conservation, Recycling and Sustainability ...................................................................................... 5302
Streets & Signals .............................................................................................................................. 5401
Property Damage.............................................................................................................................. 5405
Vehicle Maintenance Management ................................................................................................. 5406
Facility Maintenance Management .................................................................................................. 5407
LIST OF PROGRAMS
GENERAL FUND CONTINUED
Library Services Department
Administration ................................................................................................................................. 7101
Adult Services / Reference ............................................................................................................... 7201
Youth Services .................................................................................................................................. 7202
Acquisitions / Cataloging .................................................................................................................. 7203
Circulation / Systems Administration ............................................................................................... 7204
INTERNAL SERVICE FUNDS
PLAN Liability Self-Insurance ................................................................................................................... 1302
Workers Compensation .......................................................................................................................... 2202
Office Stores (closed at the beginning of FY 2019/20) ........................................................................... 2302
Information Technology .......................................................................................................................... 2501
Equipment Replacement ........................................................................................................................ 5402
Vehicle Maintenance (closed at the beginning of FY 2019/20) .............................................................. 5403
Building Maintenance ............................................................................................................................. 5404
SPECIAL REVENUE FUNDS
Non-Point Source Program ..................................................................................................................... 5203
HCD – Housing Rehabilitation ................................................................................................................. 6501
HCD – CDBG Reimbursable Administration ............................................................................................ 6502
HCD – Community Development Block Grant ........................................................................................ 6503
Assessment Districts
Blackwell District ................................................................................................................................. 5501
Kennedy Meadows District ................................................................................................................. 5502
Gemini Court District ........................................................................................................................... 5503
Santa Rosa Heights District.................................................................................................................. 5504
Vasona Heights District ....................................................................................................................... 5505
Hillbrook District .................................................................................................................................. 5506
TRUST AND AGENCY FUNDS
Library Trust ............................................................................................................................................ 7301
Clelles Ness Trust .................................................................................................................................... 7302
Susan McClendon Trust .......................................................................................................................... 7304
Barbara J Cassin Trust Fund .................................................................................................................... 7305
Successor Agency to the Town of Los Gatos RDA Trust Fund................................................................. 9403
CAPITAL PROJECT FUNDS
GFAR
GFAR Administration ........................................................................................................................... 8011
224 W Main Property Acquisition (Parking Lot 6) .................................................................411-817-0704
ADA Transition Plan ...............................................................................................................411-812-0129
ADA Upgrade Public Restroom – Rec Building ......................................................................411-821-2601
ADA Upgrade Staff Restroom – Civic Center .........................................................................411-821-2117
Almond Grove Street Rehabilitation Project .........................................................................411-811-0003
Annual Street Restriping .......................................................................................................411-811-9902
LIST OF PROGRAMS
CAPITAL PROJECT FUNDS CONTINUED
Audio/Video System Upgrade ...............................................................................................411-841-6001
Building Replacement at Corporation Yard ...........................................................................411-821-2302
Bicycle and Pedestrian Improvements ..................................................................................411-813-0231
Charter Oaks Trail Repair ......................................................................................................411-832-4503
Computer-Aided Dispatch and Records Management System (CAD/RMS) ..........................411-841-6301
Creek Trail & Parks Pathway & Parking Lot Seal Coat and Stripping ....................................411-831-4609
Cut Through Traffic Mitigation/Wood Road Roundabout ....................................................411-813-0229
Curb, Gutter, & Sidewalk Maintenance ................................................................................411-813-9921
Downtown Parking Lots Seal Coat & Restriping ....................................................................411-817-0705
Downtown Parking Study .....................................................................................................411-813-0233
Downtown Revitalization .....................................................................................................411-813-0235
EOC Communication Upgrade ...............................................................................................411-841-6103
Energy Efficiency Upgrades – Town-wide ............................................................................411-821-2008
Engineering Document Archiving .........................................................................................411-821-2305
Facilities Assessment ............................................................................................................411-821-2001
Fence Replacement – Shire Court ........................................................................................411-832-4509
Fire Suppression (Halon) for Server Rooms .........................................................................411-841-6004
Forbes Mill Footbridge Improvements ..................................................................................411-832-4507
Guardrails Replacement Projects ..........................................................................................411-812-0120
Information System Upgrade ................................................................................................411-841-6101
IT Disaster Recovery Improvements .....................................................................................411-841-6104
Library Carpet Replacement .................................................................................................411-821-2503
Massol Intersection Improvements .....................................................................................411-813-0236
Neighborhood Emergency Preparedness (CERT) ..................................................................411-841-6306
One-Way Downton Street Pilot .............................................................................................411-813-0234
Open Space Trail Upgrades ...................................................................................................411-832-4504
Outdoor Fitness Equipment .................................................................................................411-831-4006
Parks Playground Fibar Project .............................................................................................411-831-4605
Pilot School Busing Program .................................................................................................411-812-0128
Plaza Level Railings – Code Upgrade .....................................................................................411-821-2116
Police Headquarters Roof Repair ..........................................................................................411-821-2118
Public Arts Gateway Project ..................................................................................................411-813-0232
Quito Road - Bridge Replacement .........................................................................................411-818-0801
Retaining Wall Repairs ..........................................................................................................411-815-9930
Sidewalk Improvements – Multiple Locations .....................................................................411-813-0221
Sidewalk Improvements for Shannon/Los Gatos Blvd/ Cherry Blossom ..............................411-813-0218
Silicon Valley Radio Interoperability Project (SVRIP) - Service ..............................................411-841-6305
Sound Mitigation in Library Lobby ........................................................................................411-821-2504
Stormwater Master Plan .......................................................................................................411-813-0413
Stormwater System – Pollution Prevention Compliance ......................................................411-813-0414
Street Repair & Resurfacing ..................................................................................................411-811-9901
Town Beautification .............................................................................................................411-821-2002
Town Plaza Turf Repairs .......................................................................................................411-831-4202
Town-wide Document Imaging Project .................................................................................411-841-6003
Traffic Calming .......................................................................................................................411-812-9910
Trailhead Connector Project .................................................................................................411-832-4505
LIST OF PROGRAMS
CAPITAL PROJECT FUNDS CONTINUED
Vegetation Management – Town-wide ................................................................................411-832-4509
Waterproofing – Town-wide ................................................................................................411-821-2010
Traffic Mitigation
Traffic Mitigation Administration ........................................................................................................ 8041
Cut-Through Traffic Mitigation/Wood Road Roundabout ...................................................471-813-0229
Highway 17 Bicycle & Pedestrian Bridge ..............................................................................471-818-0803
Highway 17/9 Interchange and Capacity Improvements ......................................................471-813-0237
LG Boulevard / Shannon Improvements ...............................................................................471-813-0213
Traffic Signal Modernization .................................................................................................471-813-0227
Grant Funded CIP Projects
Grant Administration Program ............................................................................................................ 8021
ADA Upgrade for Public Restrooms – Rec Building ...............................................................421-821-2601
Bicycle & Pedestrian Improvements .....................................................................................421-813-0231
Charter Oaks Trail Repair ......................................................................................................421-832-4503
Guardrail Replacement Projects ...........................................................................................421-812-0120
Highway 17 Bicycle & Pedestrian Bridge ..............................................................................421-818-0803
Traffic Signal Modernization .................................................................................................421-813-0227
Sidewalk Improvements for Shannon/Los Gatos Blvd/ Cherry Blossom ..............................421-813-0218
Trailhead Connector Project .................................................................................................421-832-4505
Storm Drain Basin Projects
Storm Drain #1 Administration Program ............................................................................................. 8031
Storm Drain #2 Administration Program ............................................................................................. 8032
Storm Drain #3 Administration Program ............................................................................................. 8033
Annual Storm Drain Improvements .....................................................................................461-816-0420
Annual Storm Drain Improvements .....................................................................................462-816-0420
Annual Storm Drain Improvements .....................................................................................463-816-0420
Bicknell Road Storm Drain Improvements ............................................................................463-816-0410
Hernandez Avenue Storm Drain Improvements ...................................................................463-816-0409
Utility Undergrounding Projects
Utility Undergrounding Administration .............................................................................................. 8042
Sidewalk Improvements for Shannon/Los Gatos Blvd/ Cherry Blossom ..............................472-813-0218
Utility Undergrounding..........................................................................................................472-813-0225
Gas Tax Fund Projects
Gas Tax Administration ....................................................................................................................... 8051
Street Repair & Resurfacing ..................................................................................................481-811-9901
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY FUNDS
Successor Agency to the Los Gatos RDA Capital Projects
Other ................................................................................................................................................... 9402
Program Administration ...................................................................................................................... 9403
LIST OF PROGRAMS
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY FUNDS CONTINUED
Successor Agency (SA) to the Los Gatos RDA Debt Service program
SA Debt for 2002 COPs ........................................................................................................................ 9404
SA Debt for 2010 COPs ........................................................................................................................ 9405
Successor Agency Affordable Housing Program
Program Administration ...................................................................................................................... 9301
LIST OF DEPARTMENT PROGRAMS BY
FUNDING SOURCE
1101 Town Council 111 General Fund
1301 Town Attorney 111 General Fund
1302 Liability Self Insurance 611 Liability Self Insurance Fund - Internal Service Fund
1201 Non-Departmental 111 General Fund
2101 Town Manager Administration 111 General Fund
2102 Community Grants 111 General Fund
2201 Human Resources 111 General Fund
2202 Workers' Compensation 612 Workers' Compensation Fund - Internal Service Fund
2301 Finance & Administrative Services 111 General Fund
2401 Clerk Administration 111 General Fund
2502 Information Technology Management 111 General Fund
2501 Information Technology Systems 621 Information Technology System - Internal Service Fund
2999 Pass Through Accounts 111 General Fund
3101 Administration 111 General Fund
3201 Developmental Review 111 General Fund
3202 Advanced Planning 111 General Fund
3301 Inspection Services 111 General Fund
3401 Code Compliance 111 General Fund
3501 BMP Housing Program 111 General Fund
3999 Pass Thru Accounts 111 General Fund
4101 Administration 111 General Fund
4201 Records & Communication 111 General Fund
4202 Personnel & Community Services 111 General Fund
4301 Patrol 111 General Fund
4302 Traffic 111 General Fund
4303 Investigations 111 General Fund
4304 Parking Program 111 General Fund
4800 Grants Program - Police 111 General Fund
4999 Pass Thru Accounts 111 General Fund
Town Offices
Program Fund
Program Fund
Administrative Services Department
Program Fund
Community Development Department
Police Department
Program Fund
LIST OF DEPARTMENT PROGRAMS BY FUNDING SOURCE
5101 Administration 111 General Fund
5201 Engineering Program Services 111 General Fund
5202 Engineering Development Srvcs 111 General Fund
5203 Non-Point Source Fund 222 Non-Point Source Fund - Special revenue Fund
5301 Park Services 111 General Fund
5302 Environmental Services 111 General Fund
5401 Street & Signals 111 General Fund
5402 Equipment Replacement 631 Equipment Replacement - Internal Service Fund
5403 Vehicle Maintenance 111 General Fund
5404 Facilities Maintenance 633 Facilities Maintenance Fund - Internal Service Fund
5405 Property Damage 111 General Fund
5406 Vehicle Maintenance Staffing 111 General Fund
5407 Facilities Maintenance Staffing 111 General Fund
5501 Lighting & Landscape Districts 231-237 Lighting & Landscaping - Special Revenue Fund
5999 Pass Thru Accounts 111 General Fund
8011 GFAR 411 General Fund Appropriated Reserve Fund
8021 Grant Funded Capital Projects 421 Grant Funded Capital Projects Fund
8030 Storm Drain Basin Funds 1-3 461-463 Storm Drain Funds 1-3 - Capital Project Funds
8041 Traffic Mitigation 471 Traffic Mitigation Fund - Capital Project Fund
8042 Utility Undergrounding 472 Utility Undergrounding Fund - Capital Projects Fund
8051 Gas Tax - Street & Signals 482 Gas Tax Fund - Capital Projects Fund
7101 Administration 111 General Fund
7201 Adult Services 111 General Fund
7202 Children's Services 111 General Fund
7203 Acquisitons & Cataloging 111 General Fund
7204 Circulation Services 111 General Fund
7801 Operating Grant 111 General Fund
7301 Library Trust 711 Library Trust - Trust Fund
7302 Clelles Ness Bequest Trust 713 Clelles Ness Bequest Trust - Trust Fund
7304 Betty McClendon Trust 714 Betty McClendon Trust -Trust Fund
7305 Barbara J Cassin Trust 716 Barbara J Cassin Trust -Trust Fund
9403 SA- Admin Services 942 Successor Agency to the Los Gatos RDA Find -Trust Fund
9404 SA- Debt to 2002 COP 942 Successor Agency to the Los Gatos RDA Find -Trust Fund
9405 SA-Debt to 2010 COP 942 Successor Agency to the Los Gatos RDA Find -Trust Fund
Library Department
Program Fund
Parks & Public Works Department
Program Fund
Successor Agency to the Los Gatos RDA
Program Fund
GLOSSARY
Accounting System - The set of records and procedures that are used to record, classify, and report
information on the financial status and operations of the Town.
Accrual Basis Accounting - Under this accounting method, transactions are recognized when they occur,
regardless of the timing of related cash receipts and disbursements.
Ad Valorem - Latin for “in proportion to the value”. This refers to property taxes levied on value and
includes the General Obligation (G.O.) Bond rates added to the 1% rate allowed by Prop. 13. These rates
are applied to the secured, unsecured, supplemental, and other miscellaneous tax rolls.
Adoption - Formal action by the Town Council, which sets the spending limits for the fiscal year. The
town's budget is adopted by Council resolution.
Agency Fund - A fund used to account for assets held by the Town in the capacity of an agent for
individuals, organizations, or other governmental entities.
Annual Budget - A budget applicable to a single fiscal year.
Appropriation - An authorization made by the Town Council, which permits officials to incur obligations
against and to make expenditures of government resources. Appropriations are typically granted for a
one-year period.
Assessed Valuation - A value established for real property for use as a basis in levying property taxes.
For all agencies in the State of California, the County for the secured and unsecured property tax rolls
establishes assessed value; the utility property tax roll is valued by the State Board of Equalization.
Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978),
properties are assessed at 100% of full value. Proposition 13 also modified the value of real taxable
property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment,
subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full
value are allowed for property improvements or upon change of ownership. Personal property is
excluded from these limitations, and is subject to annual reappraisal.
Assessment Fund - A fund used to account for special levies made against certain properties to defray
part or all of the costs of a specific improvement or service deemed to primarily benefit those parties.
Audit - Prepared by an independent Certified Public Accountant (CPA), the primary objective of an audit
is to determine if the Town's Financial Statements present fairly the Town's financial position and results
of operations in conformity with generally accepted accounting principles. In conjunction with their
performance of an audit, it is customary for an independent auditor to issue a Management Letter
stating the adequacy of the Town's internal controls as well as recommending improvements to the
Town's financial management practices.
Balanced Budget – Balanced budget is a budget with operating revenues equal to operating
expenditures and neither a budget deficit nor a budget surplus. More generally, it refers to a budget
with no deficit, but possible with surplus.
GLOSSARY
Bonds - A bond is a written promise to pay a specified sum of money (called the face value or principle
amount) at a specified date or dates in the future (called the maturity date) together with period
interest at a specified rate. Bonds are typically used to finance capital facilities.
Budget - As the Town's financial operating plan for the fiscal year, the budget displays the estimated
expenditures (costs) for providing services and the estimated sources of revenue (income) to pay for
them. Once the Town Council adopts the budget, the total becomes the maximum spending limit. Los
Gatos' budget encompasses fiscal year (July 1, through June 30).
Budget Amendment - The Council has the sole responsibility for adopting the Town's budget, and may
amend or supplement the budget at any time after adoption. The Town Manager has the authority to
approve administrative adjustments to the budget as outlined in the Financial and Administrative
Policies set by Council.
Budget Calendar - The schedule of key dates which the Town follows in the preparation and adoption of
the budget.
Budget Document - The official financial spending and resource plan submitted by the Town Manager
and adopted by the Town Council explaining the approved budget to the public and Town Council.
Budget Message - Included in the opening section of the budget, the Budget Message provides the
Council and the Public with a general summary of the most important aspects of the budget,
comparative data from previous fiscal years, goals and objectives, and the views and recommendations
of the Town Manager.
Budget Overview - This section provides an overview of the changes adopted in the budget.
Additionally, the significant impacts of budgetary changes are outlined along with dollar amounts
(increase/decrease).
Budget Policies - General and specific guidelines adopted by the Council that governs the financial plan's
preparation and administration.
Building Permit - Fee required for new construction or for any alteration or addition to a residence or
commercial building. The fee is based on square footage and valuation. Electrical or
plumbing/mechanical work will require a similar permit.
Business License Tax - A tax imposed on those conducting business within the Town limits. Business
License Tax is a non-regulatory tax implemented for the purpose of raising revenue to support General
Fund activities.
Capital Acquisitions/Assets – See “Fixed Assets.”
Capital Expenditures - Funds spent for the construction, improvement, or rehabilitation of Town
infrastructure.
Capital Improvement Program (CIP) - The plan or schedule of expenditures for major construction of
roads, sidewalks, Town facilities and/or park improvements and for the purchase of equipment. The
Town of Los Gatos' CIP follows a five-year schedule. Although the Town adopts the CIP budget in a
GLOSSARY
process that is separate from the adoption of the budget, the budget incorporates the first-year of the
five-year CIP.
Capital Projects - Expenditures that have a value of $25,000 or more which result in the acquisition of,
construction of, rehabilitation of or additions to, infrastructure and fixed assets with a useful life of at
least 5 years at a fixed location.
Depreciation – The process of allocating the total cost of fixed assets over each period of their
usefulness to the government.
Capital Projects Fund - In governmental accounting, a fund that accounts for financial resources to be
used for the acquisition or construction of capital facilities. The total cost of a capital project is
accumulated in a single expenditure account which accumulates until the project is completed, at which
time the fund ceases to exist.
Cash Basis Accounting - A basis of accounting under which transactions are recognized only when cash
is received or disbursed.
Certificate of Participation (COP) - A type of financing in which investors purchase a share of the lease
revenues of a program rather than the bond being secured by those revenues. The authority usually
uses the proceeds to construct a facility that is leased to the municipality, releasing the municipality
from restrictions on the amount of debt that they can incur.
Community Development Block Grant (CDBG) - Federal grant funds distributed from the U.S.
Department of Housing and Urban Development that are passed through to the Town. The Town
primarily uses these funds for housing rehabilitation, public improvements and local social programs.
Comprehensive Annual Financial Report (CAFR) - The official financial report of the Town. It includes an
audit opinion as well as basic financial statements and supporting schedules necessary to demonstrate
compliance with finance-related legal and contractual provisions.
Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted.
Contingent Liabilities - Items which may become liabilities of the Town but are undetermined at a given
date, such as pending lawsuits, unsettled disputed claims, unfilled purchase orders and uncompleted
contracts.
Contract Services - Services provided to the Town from the private sector or other public agencies.
Debt Service - Payment of the principal and interest on an obligation resulting from the issuance of
bonds, notes, or Certificates of Participation (COPs).
Debt Service Fund - A fund established to account for the accumulation of resources for, and the
payment of, general long-term debt principal and interest.
Deficit - The excess of liabilities over assets.
GLOSSARY
Department - A major organizational unit of the Town, which has been assigned overall management
responsibility for an operation, or a group of related operations within a functional area. In Los Gatos,
Department Heads are the chief administrators within a department.
Encumbrances - Commitments against an approved budget for unperformed (executory) contracts for
goods or services. They cease to be encumbrances when the obligations are paid or otherwise
terminated.
Enterprise Funds - Established to account for the financing of self-supporting activities of governmental
units, which render services on a user charge basis to the general public.
Equipment Replacement Fund - This fund is used to account for the replacement of existing fixed assets
as equipment, machinery or building improvements become unserviceable or obsolete.
Expenditure - The outflow of funds paid or to be paid for an asset obtained or goods and services
obtained. Note: An encumbrance is not expenditure; an encumbrance reserves funds to be expended.
(See encumbrances.)
Fiduciary Funds - Used to account for assets held by the Town acting in a fiduciary capacity for other
entities and individuals. Such funds are operated to carry out the specific actions of trust agreements,
ordinances and other governing regulations. There are two categories of fiduciary funds: Trust and
Agency.
Fiscal Year - A 12-month period to which the annual operating budget applies and at the end of which
the Town determines its financial position and results of its operations. The Town’s fiscal year runs from
July 1st to June 30th.
Fixed Assets - Non-consumable assets of long-term nature such as land, buildings, machinery, furniture,
and the other equipment. The Town has defined such assets as those with an expected life in excess of
one year and value in excess of $10,000.
Franchise Fees - Imposed on utility companies for the privilege of doing business in the Town. Fees are
usually based upon a percentage of gross revenue derived from business conducted in the Town.
Full-time Equivalents (FTE) - The amount of time a position has been budgeted for in terms of the
amount of time a regular, full-time employee normally works in a year. Full-time employees are paid for
2,080 hours in a year equating 1.0 FTE. Correspondingly, a part-time employee who worked 1,040 hours
would equate to 0.5 FTE.
Fund - An independent fiscal and accounting entity with a self-balancing set of accounts in which cities
record financial transactions relating to revenues, expenditures, assets and liabilities. Each fund type
typically has a unique funding source and purpose. Establishing funds enables the town to account for
the use of restricted revenue sources and carry on specific activities or pursue specific objectives.
Fund Accounting - System used by non-profit organizations, particularly governments. Since there is no
profit motive, accountability is measured instead of profitability. The main purpose is stewardship of
financial resources received and expended in compliance with legal requirements.
GLOSSARY
Fund Balance - Also known as financial position, fund balance is the excess of current assets over
current liabilities, and represents the cumulative effect of revenues and other financing sources over
expenditure and other financing uses.
GAAP (Generally Accepted Accounting Principles) - Uniform minimum standards for financial
accounting and reporting. They govern the form and content of the basic financial statements of the
Town.
Gann Appropriation Limit - This is the common name of Proposition 4, approved by voters on
November 6, 1979 which mandated an appropriation limit on the amount of tax revenues that
government jurisdictions may appropriate within a fiscal year. This bill was named after Paul Gann, who
was a co-
sponsor of the famous Proposition 13 initiative enacted by the voters of California on June 6, 1978 which
resulted in a cap on property tax rates in the state, and a prominent author and advocate of this
subsequent spending limitation bill.
Gas Tax Fund - The Gas Tax Fund is used to account for revenues and expenditures apportioned under
the Streets and Highways Code of the State of California. Expenditures may be made for any street
related purpose in the Town’s system of streets.
General Fund - In governmental accounting, fund used to account for all assets and liabilities of a non-
profit entity, except those particularly assigned for other purposes in another more specialized fund. It is
the primary operating fund of the Town.
General Government - Town Council, Town Manager, Town Clerk’s Office, Town Attorney, Town
Treasurer, Personnel, Finance, Planning, Police, Parks and Public Works, and Library.
General Liability Self Insurance Fund - The General Liability Self Insurance Fund is used to provide the
Town with liability and property insurance. Coverage is provided through the Town’s participation in a
joint powers agreement through (ABAG) Associations of Bay Area Governments.
General Obligation Bond - A municipal bond backed by the credit and "taxing power" of the issuing
jurisdiction rather than the revenue from a given project. General obligation bonds are issued with the
belief that a municipality will be able to repay its debt obligation through taxation or revenue from
projects. No assets are used as collateral.
Government Finance Officers Association (GFOA) - GFOA is the professional association of
state/provincial and local finance officers in the United States and Canada, and has served the public
finance profession since 1906. Approximately 16,000 GFOA members are dedicated to the sound
management of government financial resources.
Governmental Funds - the fund used to account for all assets and liabilities of a government agency,
except those particularly assigned for other purposes in another more specialized fund. There are five
different types of governmental funds: the general fund (which is the primary operating fund), special
revenue funds, debt service funds, capital project funds, and permanent funds.
Grant - External contributions, and/or gifts of cash, or other assets typically from another governmental
entity to be used or expended for a specific purpose, activity, or facility. An example is Community
Development Block grant funding from the Federal Government.
GLOSSARY
Housing Fund (RDA) - Fund is used to account for the 20% set aside property tax increment revenues
and the associated expenditures to be used for increasing or improving low and moderate-income
housing.
Information Technology Fund - The Information technology Fund is used to account for the costs
associated with the Town’s centralized computer system and to distribute these costs to departments
using the system on a pro rata basis. Included are costs for hardware and software maintenance and
development, and computer training.
Infrastructure - The basic facilities, services, and installations needed for the functioning of a community
or society, such as streets and roads, sidewalks, bridges, communications systems, water and power
lines, and public institutions including schools, police stations, libraries, and post offices.
Interest Income - The prudent investment of idle funds. The types of investments that can be made are
limited by the Government Code to protect the safety of taxpayers' money.
Intergovernmental Revenue - Revenue received from other governmental agencies and municipalities,
such as grants from the State or Federal government.
Internal Services Fund - The Internal Service Funds are used to finance and account for special activities
and services performed by a designated Town department for other departments on a cost
reimbursement basis.
Inter-Fund Transfers - When the Town moves money between its various funds, it makes an inter-fund
transfer, referred to as transfers-in and transfers-out. In aggregate, transfers in and out offset each
other for the fiscal year.
Landscape and Lighting Fund - The Town has formed six landscape and lighting district funds
established by written consent of the property owners owning all of the property within the boundaries
of the district.
Levy - To impose taxes, special assessments or service charges for the support of governmental
activities. The total amount of taxes, special assessments or service charges imposed by Santa Clara
County levying property taxes.
Licenses and Permits - Revenues earned by the issuance of licenses or permits levied in accordance with
the benefits conferred by the license or permit.
Limited Obligation Bond - A bond sold by a municipality to finance projects which are secured by the
revenue generated by those projects.
Line-Item Budget - A budget that lists detailed expenditure categories (salaries & benefits, office
supplies, travel, dues, rents, etc.) separately, along with the amount budgeted for each specified
category. The Summary Budget reflects the program rather than line item budgets. The Detail Budget
reflects the line-item detail.
Major Fund – Major funds are funds whose revenues, expenditures/expenses, assets, or liabilities are at
least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent
of the aggregate amount for all governmental and enterprise funds for the same item The General Fund
GLOSSARY
is always a major fund. The Town may also select other funds it believes should be presented as major
funds.
Modified Accrual Basis - Under this accounting method, revenues are recognized when they become
both measurable and available to finance expenditures of the current period. Expenditures for the most
part are recognized when the related fund liability is incurred except for prepayments, accumulated
employee leave and long-term debt. All governmental funds and expendable trust funds are accounted
for using the modified accrual basis of accounting.
Motor Vehicle in Lieu Fee - A State fee charged for the privilege of operating a vehicle on public streets.
A VLF is levied annually against the market value of a motor vehicle and is imposed by the State “in lieu”
of local property taxes.
Non-Departmental - This program has the sole purpose of accounting for all expenditures that the Town
cannot specifically designate to any operating department within the General Fund.
Non-major Fund – Non-major funds are all governmental and enterprises funds that are not classified as
major funds.
Objective - A statement of specific direction, purpose, or intent based on the needs of the community
and the goals established for a specific program or service level.
Ordinance - A formal legislative enactment by the Town Council. It has the full force and effect of law
within Town boundaries unless pre-empted by a higher form of law. An Ordinance has a higher legal
standing than a Resolution and is typically codified in a Town's municipal code.
Operating Budget - The operating budget is the primary means by which most of the financing of
acquisition, spending and service delivery activities of a government are controlled. The use of annual
operating budgets is required by law.
Other Revenues - Revenues from sources other than those specifically identified that are too immaterial
in amount to justify the creation of new revenue account line items
Performance Measure - Sets forth a performance objective and a goal for achieving the objective.
Personnel Benefits - Those benefits paid by the Town as conditions of employment.
Personnel - Town employees.
Present Value - The amount that a future sum of money is worth today given a specified rate of return.
Proposition 218 - A statewide initiative passed by the voters of California on November 5, 1996. The
initiative provided voters with the right to vote on new taxes.
Program - As subdivisions of departments, programs are budgetary or organizational units of
government with limited sets of work responsibilities within their respective departments. Programs
also serve to increase budgetary accountability. Los Gatos' budget is compiled on a program basis.
GLOSSARY
Property Tax - Imposed on real property (land and permanently attached improvements). The tax is
based upon the assessed value of such property. The tax rate may not exceed 1% of assessed value.
Proprietary Funds - Funds that focus on the determination of operating income, changes in net assets
(or cost recovery), financial position, and cash flows. There are two different types of proprietary funds:
enterprise funds and internal service funds.
Public Employees’ Retirement System (PERS) - Provided for the Town's employees, by the State of
California.
RDA - Redevelopment Agency, while a component unit, the Agency is a legal entity separate from the
Town.
Redevelopment Agency Fund - Fund is used to account for the proceeds of notes, advances and other
forms of indebtedness, and the expenditure of these funds for improvement, reconstruction and
redevelopment projects within the specified boundaries of the Town of Los Gatos Redevelopment
Agency.
Reserve - An account used to indicate that a portion of fund equity is legally restricted for a specific
purpose.
Resolution - A special order of the Town Council which has a lower legal standing than an ordinance.
Resources - Total amounts available for appropriation including estimated revenues, inter-fund
transfers, and beginning fund balances.
Revenue - Sources of income, which the Town receives during a fiscal year. Examples of revenue include
taxes, intergovernmental grants, charges for services, resources forward from the prior year, operating
transfers for other funds, and other financing sources such as the proceeds derived from the sales of
fixed assets.
Road Impact Fees - Pursuant to Article III of Chapter 15 of the Town Code, the Town collects road
impact fees in order to finance road construction and maintenance projects throughout the Town.
Article IX of Chapter 15 authorizes the establishment of special fund accounts known as Road Impact #1,
Road Impact #2, and Road Impact #3, into which all such fees are deposited. Because the road systems
generally follow drainage patterns, the existing drainage basin map boundaries are used to track and
expend funds for road construction and maintenance. The amount of each fee collected is based on an
estimate of the weight of the loads to be hauled to or from the project and the weight of heavy vehicles
to be used in connection with the project. The fee is collected for: Building Permits, Grading and
Landscape Permits, Improvement Contracts, and Encroachment permits. Money collected from such
fees is to be used solely for design, construction, and repair of town streets and installation of sidewalk
curb cut ramps when the level of work as triggers such a requirement provided by the Americans with
Disabilities Act, within the prescribed area. Projects will be brought forward on an as needed basis.
Sales Tax - 1% is returned to the Town by the State Board of Equalization on a monthly direct deposit
basis.
GLOSSARY
Self-Insurance Fund - The Self-Insurance Fund (General Liability) is used to finance and account for the
Town’s general liability self-insurance program.
Special Assessment Bonds - Bonds payable from the proceeds of special assessment.
Special Revenue Fund - In governmental accounting, fund used to account for the proceeds of special
revenue sources (other than special assessments, expandable trusts, or for major capital projects) that
are legally restricted to expenditure for specified purpose.
Service Charge - Charges for specific services rendered.
Services and Supplies - Expenditures for services and supplies which are directly related to a
department's primary service activities.
Sewer Service Charge - Sanitary Sewer Taxes are collected by the West Valley Sanitation District to
maintain the Sanitary Sewer Collection System in District's Service Area. The Parks, Forestry and
Maintenance Department provide sanitary Sewer collection maintenance within the Town limits. These
operating costs are reimbursed to the Town from Sanitary Sewer fees.
Successor Agency to the Town of Los Gatos RDA – Effective February 1, 2012, all redevelopment
agencies in the State of California were dissolved pursuant to AB 1X 26. Following the provisions of the
Dissolution Act, the Town Council of the Town of Los Gatos adopted a resolution accepting for the Town
role of Successor Agency to the Redevelopment Agency of the Town of Los Gatos.
Supplies - An expenditure classification for articles and commodities purchased for consumption or
resale.
Taxes - Compulsory charges levied by the Town, County and State for the purpose of financing services
performed for the common benefit.
Town Code - A book that contains the Town Council approved ordinances currently in effect. The code
defines Town policy with respect to areas such as planning, etc.
Transient Occupancy Tax - Imposed on hotels, motels, inns or other lodging facilities. The rate in Los
Gatos is 12%.
Transfers In/Out - Money transferred from one Town fund to another. Differs from revenues and
expenses - see definition of these terms.
Workers’ Compensation Fund - The Worker’s Compensation Fund accounts for the cost to provide
worker’s compensation insurance coverage to all Town employees in compliance with State of California
requirements.
LIST OF ACRONYMS
Following is a list of acronyms common to local government terminology:
AB Assembly Bill
ADA Americans with Disabilities Act
AFIS Automated Fingerprint Identification System
AFSCME American Federation of State, County, and Municipal Employees Union
ARS Automated Reporting System
BMP Below Market Price (Housing)
CAFR Comprehensive Annual Financial Report
CDBG Community Development Block Grant
CEQA California Environmental Quality Act
CERT Community Emergency Response Team
CLEEP California Law Enforcement Equipment Program
CIP Capital Improvement Program
COP Certificates of Participation
COPS Community Oriented Policing Services
CPUC California Public Utilities Commission
CSMFO California Society of Municipal Finance Officers
CSO Community Services Officer
CY Current Year
DARE Drug Awareness Resistance Education
DART Disaster Aid Response Team
DOJ Department of Justice
DUI Driving Under the Influence
EOC Emergency Operations Center
ERAF Educational Revenue Augmentation Fund
FEMA Federal Emergency Management Agency
FTE Full-Time Equivalent (2080 annual work hours)
FY Fiscal Year
GAAP Generally Accepted Accounting Principles
GASB Governmental Accounting Standards Board
GFAR General Fund Appropriated Reserve
GFOA Government Finance Officers Association
GIS Geographical Information System
GO General Obligation (Bond)
HCD Housing and Community Development
ACRONYMS
HHW Household Hazardous Waste
HUD Housing & Urban Development
HVAC Heating / Ventilation & Air Conditioning
IT Information Technology
JPA Joint Powers Authority
LAIF Local Agency Investment Fund
LAWCX Local Agency Workers Compensation Excess (JPA)
LLD Landscaping & Lighting District
LT Long-Term (as in Long-Term Notes Receivable)
MIS Management Information Systems
MOU Memorandum of Understanding
MVLF Motor Vehicle in Lieu Fee (see also VLF)
NPDES National Pollutant Discharge Elimination System
OCJP Office of Criminal Justice Planning
OES Office of Emergency Services
OPEB Other Post-Employment Benefits
PARS Public Agency Retirement Services
PCI Pavement Condition Index
PERS Public Employees’ Retirement System
PLAN JPA Pooled Liability Assurance Network Joint Powers Authority
POA Police Officers Association
POST Peace Officers Standard Training
PPW Parks & Public Works Department
PSAP Public Safety Answering Point
PY Prior Year
RATTF Regional Auto Theft Task Force
RDA Redevelopment Agency
SB
SA
Senate Bill
Successor Agency
SCC Santa Clara County
SCCET Santa Clara County Enforcement Team
SLESF Supplemental Law Enforcement Services Fund Grant
SWAT Special Weapons and Tactics
TDA Transportation Development Act
TEA Town Employees Association
TFCA Transportation Fund for Clean Air
TOT Transient Occupancy Tax
VLF Motor Vehicles In Lieu Fee (see also MVLF)
VIP Volunteers in Policing
VTA Valley Transportation Agency
WVSD West Valley Sanitation District
INDEX
Acronyms ...................................................................................................................................................... G – 18
Administrative Services Overview ................................................................................................................ D – 21
Annual Budget Resolution ............................................................................................................................ A – 63
Budget Award ............................................................................................................................................... A – 17
Budget Calendar ........................................................................................................................................... A – 52
Budget Message .......................................................................................................................................... A – 1
Budget Process Overview ............................................................................................................................. A – 49
Capital Improvement Program
Gas Tax Fund ........................................................................................................................................... E – 33
General Fund Appropriated Reserve Fund (GFAR) ...................................................................................E – 9
Grants and Awards Project Fund............................................................................................................. E – 19
Storm Drain Funds ................................................................................................................................... E – 23
Traffic Mitigation Fund ........................................................................................................................... E – 15
Utility Underground Fund........................................................................................................................ E – 29
Clerk Administration .................................................................................................................................... D – 55
Community Development Department Overview ........................................................................................ D – 83
Core Goals and Strategic Priorities ................................................................................................................ A – 5
Department / Program List ........................................................................................................................... D – 1
Equipment Replacement Fund ..................................................................................................................... D – 241
Facilities Maintenance Fund ......................................................................................................................... D – 249
Facilities Maintenance Staffing .................................................................................................................... D – 237
Fee Related Project List ................................................................................................................................ C – 40
Finance ......................................................................................................................................................... D – 47
Financial Practices ........................................................................................................................................ A – 23
Financial Summaries ..................................................................................................................................... C – 1
Departmental Budget Revenues & Expenditures ................................................................................... C – 35
Fund Balance ........................................................................................................................................... C – 31
General Fund Revenues and Expenditures ............................................................................................... C – 21
Operating Transfers ................................................................................................................................. C – 30
Staffing ..................................................................................................................................................... C – 42
Total Revenues and Expenditures ............................................................................................................ C – 3
Fiscal Year Surplus Flow of Funds .................................................................................................................. A - 55
Forecast Assumptions ................................................................................................................................... A - 57
Fund Descriptions ......................................................................................................................................... A – 19
Gann Appropriation Limit ............................................................................................................................. A – 59
Gann Appropriation Limit Resolution .......................................................................................................... A – 61
General Fund Reserve Policy ....................................................................................................................... A – 27
Glossary ........................................................................................................................................................ G – 9
History and Culture of Los Gatos .................................................................................................................. B – 1
Human Resources ......................................................................................................................................... D – 39
INDEX
Index ............................................................................................................................................................. G – 20
Information Technology Fund ...................................................................................................................... D – 73
Information Technology Staffing .................................................................................................................. D – 61
In-Kind Donations ......................................................................................................................................... C– 39
Investment Policy ......................................................................................................................................... A – 39
Liability Self-Insurance Fund ......................................................................................................................... D – 17
Library Department ...................................................................................................................................... D – 275
Library Trust Fund......................................................................................................................................... D – 311
List of Department Programs by Funding Source ......................................................................................... G - 7
List of Funds .................................................................................................................................................. G – 1
List of Programs ............................................................................................................................................ G – 2
Long-Term Debt Policy ................................................................................................................................. A – 35
Non-Departmental Program ......................................................................................................................... D – 67
Non-Point Source Program ........................................................................................................................... D – 253
Office Stores Fund ........................................................................................................................................ D – 81
Organizational Structure Chart ..................................................................................................................... B – 12
Parks & Public Works Department Overview ............................................................................................... D –187
Police Department Overview ....................................................................................................................... D – 119
Special Assessment Districts
Blackwell Drive Assessment District ......................................................................................................... D – 263
Gemini Court Assessment District ............................................................................................................ D – 267
Hillbrook Drive Assessment District.......................................................................................................... D – 273
Kennedy Meadows Assessment District ................................................................................................... D – 265
Santa Rosa Heights Assessment District .................................................................................................. D – 269
Vasona Heights Assessment District ........................................................................................................ D – 271
Successor Agency to the Los Gatos RDA Debt Administration Fund
2002 COP Debt Schedule .......................................................................................................................... F – 10
2010 COP Debt Schedule ........................................................................................................................... F – 12
Computation of Legal Debt Margin .......................................................................................................... F – 13
Successor Agency to the Los Gatos Redevelopment Agency Overview ........................................................ F – 1
Town Commissions, Committees, and Advisory Boards ............................................................................... B – 13
Town Management Team List ...................................................................................................................... B – 11
Town Offices
Town Attorney Administration ................................................................................................................. D – 11
Town Council Administration ................................................................................................................... D – 7
Town Demographics ..................................................................................................................................... B – 6
Town Economic Statistics ............................................................................................................................. B – 8
Vehicle Maintenance Fund ........................................................................................................................... D – 245
Vehicle Maintenance Management ............................................................................................................. D – 233
Workers’ Compensation Fund ...................................................................................................................... D – 77