Attachment 1b i
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2018/19
Table of Contents
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INTRODUCTION
Town Manager’s Budget Message .................................................................................................................. A - 1
Budget Award ................................................................................................................................................. A - 13
Core Goals and Strategic Priorities ............................................................................................................... A - 14
Fund Descriptions ........................................................................................................................................... A - 15
Financial Policies ............................................................................................................................................. A - 17
Long-Term Debt Policies ................................................................................................................................. A - 20
Investment Policy ........................................................................................................................................... A - 21
Budget Process Overview ............................................................................................................................... A - 28
Budget Calendar ............................................................................................................................................. A - 30
Gann Appropriation Limit ............................................................................................................................... A - 32
Resolution Adopting the Gann Appropriation Limit ....................................................................................... A - 34
Resolution Adopting the Town’s Annual Budget ........................................................................................... A - 35
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 - 6
Total Town Revenue Summary – by Fund ....................................................................................................... C - 10
Total Town Expenditure Summary – by Fund ................................................................................................. C - 12
Total Town Revenue Summary – by Category ................................................................................................. C - 14
Total Town Expenditure Summary – by Category ........................................................................................... C - 15
General Fund Revenues and Expenditures
General Fund Revenues – by Department ...................................................................................................... C - 16
General Fund Expenditures – by Department ................................................................................................. C - 17
General Fund Revenues – by Category ............................................................................................................ C - 18
General Fund Expenditures – by Category ...................................................................................................... C - 20
General Fund Tax Revenues – Santa Clara County Cities Per Capita .............................................................. C – 21
General Fund Tax Revenues – 10 Year History ................................................................................................ C - 22
General Fund – Fund Balance Activity ............................................................................................................. C - 23
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2018/19
Table of Contents page 2
Operating Transfers
Schedule of Interfund Transfers ...................................................................................................................... C - 24
Fund Balance
Fund Balance Activity Summary - by Fund ...................................................................................................... C - 25
Fund Balance - 5 Year Comparative Balances ................................................................................................. C - 27
Departmental Budgets
Department Revenues – by Program ............................................................................................................. C – 29
Department Expenditures – by Program ........................................................................................................ C - 31
In Kind Donations
In Kind Donations ........................................................................................................................................... C – 33
Fee Related Project List .................................................................................................................................. C - 34
Staffing
Departmental Staff – by Fund ........................................................................................................................ C - 36
Summary of FTEs – by Department ................................................................................................................. C - 37
5 Year History of Funded Positions –by Department ...................................................................................... C - 38
Summary of Personnel Changes ...................................................................................................................... C - 39
Positions by Home Department ...................................................................................................................... C - 43
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
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2018/19
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 - 63
Internal Service Funds
Information Technology Fund ....................................................................................................................... D - 69
Workers’ Compensation Fund ....................................................................................................................... D - 75
Office Stores Fund ......................................................................................................................................... D - 79
COMMUNITY DEVELOPMENT DEPARTMENT
Community Development Department Overview .........................................................................................D - 81
Community Development Administration ....................................................................................................D - 87
Development Review ....................................................................................................................................D - 91
Advanced Planning ........................................................................................................................................D - 97
Building & Inspection Services ....................................................................................................................D - 101
Code Compliance Program ............................................................................................................................ D 107
BMP Housing Program ................................................................................................................................. D - 111
Pass-Through Accounts ............................................................................................................................... D - 115
POLICE DEPARTMENT
Police Department Overview ....................................................................................................................... D - 117
Police Administration ................................................................................................................................... D - 131
Records and Communications ...................................................................................................................... D - 137
Personnel and Community Services ............................................................................................................. D - 143
Patrol ............................................................................................................................................................ D - 151
Traffic ............................................................................................................................................................ D - 161
Investigations .............................................................................................................................................. D - 167
Parking Management .................................................................................................................................. D - 173
Pass-Through Accounts ............................................................................................................................... D - 179
Special Revenue Funds
Operating Grants .......................................................................................................................................... D - 181
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2018/19
Table of Contents page 4
PARKS & PUBLIC WORKS DEPARTMENT
Parks & Public Works Department Overview ............................................................................................... D – 185
Parks & Public Works Administration ........................................................................................................... D – 193
Engineering Program Services ...................................................................................................................... D – 197
Engineering Development Services .............................................................................................................. D – 203
Park Services ................................................................................................................................................ D – 207
Environmental Services ................................................................................................................................ D – 213
Streets and Signals........................................................................................................................................ D – 219
Property Damage .......................................................................................................................................... D – 227
Vehicle Maintenance Staffing ....................................................................................................................... D – 229
Facilities Maintenance Staffing .................................................................................................................... D – 231
Pass-Through Accounts ................................................................................................................................. D – 233
Internal Service Funds
Equipment Replacement Fund ..................................................................................................................... D – 235
Vehicle Maintenance Fund ........................................................................................................................... D – 239
Facilities Maintenance Fund ......................................................................................................................... D – 245
Special Revenue Funds
Non-Point Source Program ........................................................................................................................... D – 251
Assessment Districts ..................................................................................................................................... D – 257
LIBRARY DEPARTMENT
Library Department Overview ...................................................................................................................... D - 271
Library Administration .................................................................................................................................. D - 277
Adult Services ............................................................................................................................................... D - 283
Youth Services .............................................................................................................................................. D - 289
Acquisitions & Cataloging ............................................................................................................................. D - 297
Circulation / System Administration ............................................................................................................ D - 301
Trust and Agency Funds
Library Trust Fund......................................................................................................................................... D - 307
Clelles Ness Trust Fund ................................................................................................................................. D - 309
Susan McClendon Trust Fund ....................................................................................................................... D - 311
Barbara Jones Cassin Trust Fund .................................................................................................................. D - 313
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2018/19
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 - 5
SA - Debt Service Program ............................................................................................................................... F - 7
2002 COP Debt Schedule ............................................................................................................................. F - 8
2010 COP Debt Schedule ............................................................................................................................. F - 10
Computation of Legal Debt Margin ............................................................................................................. F - 11
REFERENCE MATERIALS
List of Funds .................................................................................................................................................... G - 1
List of Programs .............................................................................................................................................. G - 2
Glossary .......................................................................................................................................................... G - 7
List of Acronyms ............................................................................................................................................. G - 17
Index ............................................................................................................................................................... G - 19
Fund Descriptions ............................................................................................................................................ G – 1
List of Funds ...................................................................................................................................................... G – 4
List of Programs
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