20 Staff Report - 2004/05 Operating Budget
DATE: TO: FROM: SUBJECT: MEETING DATE: 6/07/04 COUNCIL/AGENCY AGENDA REPORT June 7, 2004 CHAIR AND MEMBERS OF THE REDEVELOPMENT
AGENCY TOWN MANAGER/EXECUTIVE DIRECTOR ADOPT RESOLUTIONS APPROVING THE TOWN AND REDEVELOPMENT AGENCIES FISCAL YEAR 2004/05 OPERATING BUDGET, CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR
20042009, CARRY-FORWARDAPPROPRIATIONS,AND OTHERAPPROVED ADJUSTMENTS AND MINOR CORRECTIONS RECOMMENDATION: L Adopt resolutions approving the 2004/05 Operating and Capital Summary Budget
and the FY 2004-2009 Capital Improvement Plan for the Town of Los Gatos, directing staffto incorporate within the final adopted budget any changes related to the Council approved meet
and confer process and management compensation plan, minor corrections due to more refined budgetary estimates or additional Town Council direction received by staffupon adoption ofthe
budget (if any), and authorized carry-forward appropriations. 2. Adopt resolutions approving the 2004/05 Operating and Capital Summary Budget and the FY 2004-2009 Capital Improvement
Plan for the Redevelopment Agency of Los Gatos, directing staff to incorporate within the final adopted budget any changes related to the Council approved. meet and confer process and
management compensation plan, minor corrections ·due to more refined budgetary estimates or additional AgencyBoardMemberdirection received by staffupon adoption of the budget (if any),
and authorized carry-forward appropriations. PREPARED BY: Finance & Administrative Services Director C:\Documents and Settings\rnfurey\Local Settings\Temp\FINAL ADOPTION 2004-05.wpd
Reviewed by: Assistant Town Manager =tJ/LTown Attorney __Clerk.__Finance __Community Development Revised: 6/4/04 11:56 am Reformatted: 5/30/02
PAGE 2 SUBJECT: ADOPT RESOLUTION APPROVING THE 2004/05 OPERATING/CAPITAL BUDGET, JUNE 3, 2004 BACKGROUND: A public hearing was held on the 2004-2009
Capital Improvement Plan, the Redevelopment Agency Operating & Capital Budget, and the Town's Operating Budget on May 17, 2004. Staff received additional direction and feedback regarding
the Proposed Tier I Budget for FY 2004/05. This direction was confirmed by Town Council on May 18, 2004 under Manager Matters. All changes proposed have been incorporated into the revised
FY 2004/05 Proposed Budget. Any additional minor corrections. and changes suggested by Town Council upon adoption of the budget can be incorporated into the final authorized budget as
allowed in the adopted Budget Resolution. DISCUSSION: The table below presents summary fund information reflecting the proposed FY 2004/05 revenues and expenditures reviewed by Town
Council on May 17,2004. The proposed adjustments column reflects amounts revised in response to to Town Council direction and feedback regarding the Tier 1 FY 2004/05 budget. The final
recommended FY 2004/05 budget provides a restoration of approximately $61,130 in operating expenditures encompassing add-backs as described in the pages following the table below, funded
by a revised General Fund operating revenue estimate of a matching amount. FY2004/05 FY 2004/05 FY 2004/05 FY 2004/05 Proposed One-Time Proposed Recommended . BUclget Sources* Adjustments
,Budget Revenues & Other Fund Sources: General Fund $ 24,584,462 $ 605,150 $ (14,870) $ 25,174,742 Special Revenue Funds 1,710,457 396,850 2,107,307 Capital Projects Funds 1,642,900
599,500 2,242,400 Internal Service Funds 3,824,680 1,268,059 5,092,739 Trust & Agency Funds 174,008 3,800 177,808 RDA Capital,Projects Fund 590,750 235,250 826,000 RDA Debt Admin/Housing
Funds 4,636,135 4,636,135 Total Revenues AIl Funds $ 37,163,392 $ 3,108,609 $ (14,870) $ 40,257,131 Expenditures: General Fund $ 25,113,612 $ 61,130 $ 25,174,742 Special Revenue Funds
2,107,307 2,107,307 Capital Projects Funds 2,133,000 2,133,000 Internal Service Funds 5,092,739 5,092,739 Trust & Agency Funds 166,765 166,765 RDA Capital Proj ects Fund 826,000 826,000
RDA Debt Admin/Housing Funds 3,780,434 3,780,434 Total Expenditures AIl Funds $ 39,219,857 $ 61,130 $ 39,280,987 * Includes carry-forwards andplanned use offund balance set-asides for
one-time purposes such as equipment replacement and special projects,
PAGE 3 SUBJECT: ADOPT RESOLUTION APPROVING THE 2004/05 OPERATING/CAPITAL BUDGET JUNE 3, 2004 The revised revenue estimate was possible due to recent
news received by staff that some or all of the state revenue received for public safety (COPS grant) which was entirely eliminated in the first proposed State budget maybe maintained
through efforts statewide to protect this vital public safety funding source. Staff conservatively estimates that next year's State COPS program grant will'be approximately only one-third
($65,000) of the FY 2003/04 grant of $200,000. Approximately $97,000 inRDArevenues was added back to the recommended budget reflecting a lower anticipated ERAF State take from RDA property
tax. The revised proposed Town andRDARecommended Budget for FY2004/05 is balanced with total revenues and other sources of $40,257,131 versus total operating and capital expenditures
of $39,280,987 As demonstrated in the Financial Summaries Total Budgeted Fund Activity Summary (Page ill-3), the Town's RDA Capital Projects and Debt Service Funds have sufficient fund
balance projected to be available to cover any operating revenue shortfall as a result of the proposed FY 2004/05 State ERAF payment (currently estimated at approximately $303,000).
For"accounting purposes, "reserves" cannot be classified as revenues; instead they are classified as "One-Time Other Funding Sources" in the table above. As shown in the table above,
no revisions are recommended by staffto the Town or Redevelopment Agency's proposed 2004-2009 Capital Improvement Plan (budgeted in the Town's and Capital Projects Fund).
Recap of Minor Revisions Made to Proposed FY 2004/05 Budget: Library Hours Partial Restoration Library hours were originally proposed to be reduced from 62 to 50 hours per week. Town
Council asked staff to explore options or funding to provide additional evening hours. The revised proposal now funds 54 open hours per week. Total additional costs estimated to be required
to provide the additional hours are approximately $17,000. The additional costs reflect the restoration of.10 FTE for the Librarian and approximately 416 hours oftemporary clerk hours.
This funding will provide evening hours on Wednesdays and Thursdays from 6 p.m. to 8 p.m. The revised library hours of operation effective July 30, 2004 are now proposed to be: Monday
& Tuesday Wednesday & Thursday Friday & Saturday Sunday 10:00 am to 8:00 pm 12:00 am to 8:00 pm 10:00 am to 5:00 pm 1:00 pm to 5:00 pm The schedule above provides two days of morning
access, allowing for story times to continue. It also provides the longest hours of service on the days (Monday and Tuesday) that have the most visitors per hour. The revised schedule
also provides for four evenings of service to patrons.
PAGE 4 SUBJECT: ADOPT RESOLUTION APPROVING THE 2004/05 OPERATING/CAPITAL BUDGET JUNE 3, 2004 Other Options Considered: The Library considered two
options beyond the solution ofincreasing the number oftotal hours open per week. .The first option considered was to take hours from either Friday, Saturday or Sunday. Reductions in
either Friday or Saturday open hours below eight hours would result in full-time staff at work in the library on days when the Library is not open eight hours. The second option considered
was to be remain open all evenings. This shift would allow four days of evening access, but would eliminate all morning access, thus eliminating all story times for preschoolers and
toddlers, and reducing the hours ofaccess for seniors, who expressed a preference for mornings. Library Materials Budget Partial Restoration ($35,000) The library materials budget was
reduced from approximately $200,000 inFY 2003/04 to $130,000 in the proposed FY 2004/05 budget. Town council expressed an interest in restoring part ofthis reduction. The revised recommended
FY 2004/05 budget has been revised to include an approximate 50% restoration ($35,000) of the initial Tier 1 reduction. The total recommended Library materials budget is now revised
to $165,000 for FY 2004/05. Restoration ofCommunity Grant Funding for A Place for Teens'($3,130) The recommended FY 2004/05 budget has been revised to include a $3,130 restoration of
the initial Tier 1 reduction, bringing the total recommended to $6,000. Restoration ofCommunity Grant Funding for the Los Gatos Museum Association ($6,000) The recommended FY 2004/05
budget has been revised to include a $6,000 restoration ofthe initial' Tier 1 reduction, bringing the total recommended grant to $12,430. Town Council expressed its desire to explore
this issue more fully. Attachment 1 of this item is a recap of staffs current understanding ofissues related to museum funding. Staffmet with Laura Bajuk, the Association's Executive
Director, and explored in more detail budget issues identified by Town Council in its review on May 17th including; (1) the ability of the Los Gatos Museum Association to absorb a reduction
in grant funding and, (2) the specific responsibilities of the town and the Los Gatos Museum Association for facilities maintenance and improvements. Police Canine Patrol Funding Alternative
Under a proposal previously submitted to Council within Tier I, the police department would have reduced the staffing within the canine program from three to two by retiring a canine
early, effective July 1. This proposal would have involved the sale of the canine or the transfer of the canine to another division. The Town has recently been contacted by residents
who have expressed interest in supporting the ongoing operating costs associated with the canine program. Staffhas met with one family who indicated a commitment to make a donation which
will fully underwrite the operating costs of one ofthe canines for at least this fiScal year, and likely for additional years. Upon receipt ofthe donation bythe Town, the budgeted revenues
and expenditures would be adjusted accordingly.
PAGES SUBJECT: ADOPT RESOLUTION APPROVING THE 2004/05 OPERATING/CAPITAL BUDGET JUNE 3, 2004 Based upon this possibility, staffrecommendation would
be to continue to staffthe canine program with the existing three canines and handlers for the next two years, the expected useful working life ofthe most senior canine. At that time,
upon the retirement ofthe most senior canine or the earlier retirement ofone ofthe other two canines, the department would lower thenumber ofcanines to two and maintain the program at
that level. Any additional community support for this program which might come forward would be recommended to further reduce the program's impact on the General Fund. Debt Service Funds:
Redevelopment Agency-ERAFPayment Estimates As stated at the public hearing, the Governor's May Revised Budget proposes ERAF payments be taken against the 80% RDA Tax Increment revenues
in FY 2004/05. With new information from the Mayrelease, the Town's proposed budget has been favorably adjusted to reflect a decrease from ' the original estimate of $400,000 for the
projected ERAF take, to a revised estimate of $303,000. Staff anticipates further adjustments to this estimate may be necessary as the State budget process continues toward adoption
by the State Legislature. Carry-Forwards: . Encumbered Items Outstanding at June 30.2004 Town policy is that unexpended encumbered funds lapse at the end ofthe fiscal year. Town policy
also provides that valid encumbrances that are open at the end of the fiscal year may be carried forward to the following fiscal year and re-appropriated from the encumbrance reserve
dollars set aside upon the close ofthe prior fiscal year. Because ofthe need to reduce expenditures, the majority of these encumbrances will either be closed out during the year-end
process or paid in full by the time ofthe final fiscal year close-out and will not be carried forward to FY2004/05. Capital Project Fund appropriations are carried forward to the following
fiscal year until the proj ects are completed. On an exception basis, and only upon Town Manager's Office approval, some valid outstanding encumbrances will be allowed to carry forward
at the close of year-end 2004. These amounts will be reserved in their respective funds at year end. The designated reserve will provide the funding source to be used in FY 2004/05.
Non-Encumbered Items In addition to the open encumbrances outstanding at year-end, staff is proposing to bring forward remaining FY 2003/04 appropriations for unexpended balances in
.its grant funded operating proj ects. Grants provide matching revenues for expenditures and often cross two or three fiscal years in their program or project implementation.
PAGE 6 SUBJECT: ADOPT RESOLUTION APPROVING THE 2004/05 OPERATING/CAPITAL BUDGET JUNE 3,2004 Final Adopted Changes FY 2004/05 The resolution
adopting the FY 2004/05 recommended budget directs staff to include changes resulting from the Council approved meet and confer process or minor corrections that will cause the final
published budget to differ slightly from what for adoption. Other minor adjustments as authorized by Town Council on June 7th will be incorporated within the final
.' .L. published budget document thereby not requiring a second adoption ofthe annual budget. TheFY 2004/05 Recommended Budget includes staffing levels for each department as expressed
by classification, full-time equivalent positions, and temporary staff hours. This reflects the authorized budgeted staff levels for 2004/05. Personnel Impacts: Tier-r personnel ret).uctions
in FTEs as identified in the Town's FY 2004/05 Proposed Budget continue to be recommended to align operating revenue and expenditures and continue to be scheduled for implementation
on or about July 30,2004. FISCAL IMPACT The fiscal impacts to the Town and Redevelopment Agency's FY 2004/05 budget, including the proposed revisions discussed earlier, are provided
in the Financial Summaries section ofthe budget , document including estimates ofFund Reserves at June 30, 2005. As stated by staffat the public hearing on May 17, 2004i the Town will
continue to monitor the local economy and developments at the State regarding the budget crisis and its associated impacts to the Town and RDA's adopted FY 2004/05 budgets. It is co/fentIy
anticipated that staff will bring forward any further adjustments necessary in the Fall of2004. These may include some adjustments to the budget to align operating
revenues with expenditures, however staff cannot determine at this time whethyr or not these will be required. Staffbe1ieves more reliable information will be known in the 'Fall upon
which which necessary course corrections can be made at that time. Attachments: 1. Memorandum-Los Gatos Museum Association Grant 2. Financial Summaries -Total Revenues and Expenditures
All Funds FY 2004/05 3. Resolution Approving Town FY 2004/05 Operating and FY 2004-2009 Capital Budget 4. Resolution Approving FY 2004/05 Redevelopment Agency Operating and FY 2004-2009
Capital Budget
To: From: Subject: Date: CELEBRATING COMMUNITY' MEMORANDUM COMMUNITY SERVICES DEPARTMENT -'dd'n9Q,.",tvYou,Ur<-Debra J. Figone, Town Manager Regina A. Falkner,
Director Los Gatos Museum Association Grant June 1,2004. As part of its Tier I budget, the Community Services Department is proposing a reduction in the annual grant given to the Los
Gatos Museum Association (LGMA). At its May 17 meeting, Council requested more information oil the agreements between the Town and the LGMA, on the conditions of the museum facilities,
and on the financial status of the LGMA. Museum Agreements In the late 1990s, the LGMA requested a long-term agreement with the Town, governing its use of the two museum facilities,
located at 4 Tait Avenue and 75 Church Street. After lengthy negotiations, two agreements were drafted and signed: a lease agreement, and a grant agreement. The Town leases both museum
buildings to the LGMA, under a 10-year lease agreement (19992009), at the rate of $1 total per year. This lease represents an in-kind subsidy of $84,000 per year, based on the Town's
adopted lease rate of$1.75 per square foot. The lease agreement requires that both facilities must be used as community museums. It also creates a landlordtenant relationship between
the Town and the LGMA, under which the Town must provide a habitable structure, and the LGMA is responsible for all maintenance and improvements. , The Town also has a 10-year (1999:'2009)
grant contract with the LGMA, under which the Town gives $12,430 in grant funds each year to the LGMA. The grant amount is to be used to offset costs ofjanitorial, water, sewer, gas,
electricity, and all other utility services costs at both museum buildings. Previous to this agreement, the Town paid all utility and maintenance costs for both museums; this responsibility
was transferred to the LGMA with the signing of this agreement. The LGMA's receipt of these funds is tied to its completion of an annual list of services to be performed, included in
the grant contract. In addition to the annual grant of $12,430, the LGMA may request funds for capital improvements; it must submit a request to the Town for capital improvement funds
no later than March 1 for the following fiscal year. The grant contract also states that the Town may suspend grant payments at any time that the Town finds it has insufficient funds
available. In FY 2003/04, the LGMA also received a one-time grant from the Town, in the amount of ATTACHMENT 1
Los Gatos Museum Association Grant June 1,2004 Page 2 $1,400. This grant was received through the competitive Community Grant process, to partially fund a project of repainting damaged
panels of the Forbes Mill Footbridge Mural. The LGMA did not request additional funding for this project in FY 2004/05. . Facilities In the current lease agreement, LGMA acknowledged
that both facilities were in good and safe condition, and agreed to maintain them in such condition. During the term of the lease agreement, both the Town and the LGMA have made capital
improvements to both facilities. A list of these improvements is attached. The Town's capital contributions to date total $174,393; the LGMA has contributed $70,000. Though both buildings
are currently used as museums, the zoning of both properties allow that they could be used for other purposes should the Council so desire. Fiscal Status The LGMA strives to
a balanced budget each year. Its annual budget totals approximately $104,000; ofthis, approximately $70,000 goes to staff costs, $13,000 to facility expenses, and $21,000 to museum operations.
On the revenue side, approximately $44,000 comes from investment proceeds, $29,000 from fundraising, $12,430 from the Toym grant, $9,500 from member dues, and $9,000 from miscellaneous
donations. The LGMA's endowment stands at approximately $930,000. According to Laura Bajuk, Executive Director of the LGMA, if the Town grant were reduced for 2004/05, the LGMA would
increase its fundraising efforts to make up the difference. This would necessitate the shifting of staff effort away from museum operations tp some degree. Exhibits A. The Museums of
Los Gatos -Facilities Expenses N:\CSD\Budgets\2004-05 Budget\LGMA grant mmo.wpd
The Museums of Los Gatos -Facilities Expenses Funding Source Project Date Details Cost LGMA Patio Improvements FY 1999/2000 Installation of concrete, brickwork, and plants at 4 Tait
Avenue $30,000 Gallery Remodel and Landscaping FY 2002/03 Remodel of gallery at 4 Tait Avenue; aesthetic improvements related to exhibition of artwork, including lighting and electrical.
Some exterior landscaping. $40,000 TownCDBG ADA Compliance FY 2001/02 Bring both facilities into $141,948 FY 2002/03 compliance with federal ADA requirements Town CIP Termite Repairs
FY 2001/02 Repair oftermite damage $11,395 at 4 Tait Avenue Electrical Work FY 2001/02· Repair of wiring at 4 Tait $3,000 (est.) Avenue Roof Repairs FY 2001/02 Replacement of roof at
75 $11,293 Church Street, repair of . furnaces at both facilities HVAC Work FY 2003/04 Replacement ofHVAC $6,757 system at 4 Tait Avenue, repair ofHVAC system at 75 Church Street $174,393
ongomg Expenses: Funding Source Project Date Details Cost LGMA Lease of Facilities 1999-2009 1O-year lease agreement ·$1 per year between Town andLGMA, for 4 TaitAvenue and 75 Church
Street Town General Fund Annual Grant 1999-2009 10-year grant agreement, $12,430 per year for utility service and janitorial costs N:\CSD\LGMA\Lgmabudget.wpd, rev. 611/04
'.1'
ATTACHMENT 2 FINANCIAL SUMMARIES Total Revenues and Expenditures Summary schedules which provide a high level overview ofthe entire Town budget, in afund-type summary, as well as byfund-specific
and category-specific summary levels. Total Budgeted Fund Activity III -3 Total Town and RDA Revenues -by Fund III -4 Total Town and RDA Expenditures -by Fund III -6 Total Town and RDA
Revenues -by Category III -8 Total Town and RDA Expenditures -by Category III -9 General Fund Revenues and Expenditures Summary schedules which 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 endingfund balance. General
Fund Revenues -by Department III -10 General Fund Expenditures -by Department III -11 General Fund Revenues -by Category III -12 General Fund Expenditures -by Category III -13 General
Fund -Fund Balance Activity III -14 Operating Transfers A schedule summarizing activity by fund, ofestimated fund transfers for the prior year and budgetedfor the adoptedfiscal year.
Schedule of Interfund Transfers , III -15 Fund Balance Fund Balance schedules, one which summarizes activity and ending fund balances to provide a quick look at the ongoing status ofthe
individualfunds, and another which provides a 5 year trend. Fund Balance Activity Summary -by Fund III -16 5 Year Comparative Fund Balance -by Fund III -18 Departmental Budgets Department
level schedules which provide an overview offunding source and expenditure use, by each program within the department. Department Revenues -by Program III -20 Department Expenditures
-by Program III -22 III-I
.-----------------------------------------------, ATTACHMENT 2 FINANCIAL SUMMARIES Staffing The labor position schedules provide a summary level view of operational staffing assignments,
fitnding, and trends. The Personnel Changes Summary provides narrative detail into staffing levels and labor costs. Summary of Positions -by Fund III -24 Summary of Positions -by Department...
III -25 5 Year Staffing Trend -by Department III -26 Personnel Changes Summary III -27 Positions by Assigned Department III -31 III -2
ATTACHMENT 2 TOTAL BUDGETED FUND ACTIVITY SUMMARY FY 2004/05 Revenues, Expenditures, Fund Estimated PY Carryfwrds Use ofFB Estimated ' Balance Fund Balance and and Fund Balance Change
Fund Category 7/1/04 Transfers In Transfers Out 6/30/05 FromPY Operating Funds General Fund $ 10,694,722 $ 24,554,592 $ 25,265,742 $ 9,983,572 (6.6%) Parking Management Program 669,750
669,750 0.0% Solid Waste 311,618 149,585 329,071 132,132 (57.6%) Community Dev Block Grant 1,038,543 135,416 336,716 837,243 (19.4%) Non-Point Source 214,892 158,570 158,570 214,892
0.0% Sewer Maintenance 543,590 543,590 0.0% Assessment Districts 75,834 44,050 52,713 67,171 (11.4%) Special Revenue Grants 29,047 12,071 41,118 (100.0%) Equipment Replacement Fund 3,263,783
442,165 1,013,940 2,692,008 (17.5%) Workers Comp Self Insurance 1,783,564 575,515 696,024 1,663,055 (6.8%) ABAG Self Insurance 2,110,571 472,200 591,100 1,991,671 (5.6%) Office Stores
Fund 191,149 92,000 92,000 191,149 0.0% Mgmt Information Systems 2,173,824 755,300 1,211,900 1,717,224 (21.0%) Vehicle Maintenance 139,533 459,100 459,245 139,388 (0.1%) Building Maintenance
558,512 1,028,400 1,028,530 558,382 (0.0%) Total Operating Funds $ 22,585,594 $ 30,092,304 $ 32,490,009 $ 20,187,889 (10.6%) Trust & Agency Funds Library Trust Funds $ 242,417 $ 16,700
$ 17,500 $ 241,617 (0.3%) Parking District Agency Fund 299,803 157,308 149,265 307,846 2.7% Total Trust &Agency Funds 542,220 174,008 166,765 549,463 1.3% Capital Funds GFAR $ 3,859,184
$ 156,500 $ 1,541,574 $ 2,474,111 (35.9%) Traffic Mitigation Fund 48,070 5,000 50,000 3,070 (93.6%) Grant Funded CIP Projects 24,616 1,489,878 1,499,878 14,616 (40.6%) Storm Drain Funds
778,767 132,400 125,000 786,167 1.0% Construction Tax Fund 1,876,184 102,000 1,978,184 5.4% Gas Tax Fund 389,166 442,000 567,171 263,995 (32.2%) Total Capital Funds $ 6,975,986 $ 2,327,778
$ 3,783,623 $ 5,520,141 (20.9%) Redevelopment Agency Funds Capital Projects $ 3,283,323 $ 590,750 $ 2,632,783 $ 1,241,291 (62.2%) Debt Service 4,112,041 3,360,971 3,518,184 3,954,827
3,954,827 (3.8%) Low/Moderate Housing Program 3,458,204 972,164 262,250 4,168,119 20.5% Total Redevelopment Funds $ 10,853,568 $ 4,923,885 $ 6,413,217 $ 9,364,237 (13.7%) TOTAL ALL FUNI>S
., . -, . .,' $37,517,975' $ 42,853,614 $" 35,621,730 .;, '-':"'::"".;. This Total Budget Fund
Activity Summary schedule groups the Town's funds into four categories based on how the funds are utilized: Operating Funds -Ongoing operations are funded out of the various Operating
Funds. This includes the Town's departmental program operations, as well as special revenue activities and internal service functions. Trust & Agency Funds -These funds are held in a
fiduciary capacity, with little variation in activity. The Parking District Fund facilitates a debt service function, and the Library Trusts are held for special uses for the Library.
Capital Funds -Representing the capital improvement program activity, the Capital Funds reflect the significant progress made in the ongoing push in the capital program to complete projects,
and the resulting decrease in fund balances. Redevelopment Agency Funds -The RDA is financially external to the Town, however is included in the Town's budget to reflect the integral
association between the two agencies. These funds represent the three functions of the RDA: the capital program to enhance the project area, the financing aspect ofthe Agency, and the
affordable housing element ofthe program. III -3
ATTACHMENT 2 TOTAL TOWN and RDA REVENUES By Fund (Includes Transfers In) FY 02/03 FY 03/04 % FY 04/05 % Fund Fund Name Actuals Adopted Change Proposed Change General Funds 100 General
Fund $ 23,991,783 $ 23,726,666 (J.1 %) $ 24,554,592 3.5% Special Revenue Funds 207 Parking Management 792,217 872,980 10.2% 669,750 (23.3%) 210 Solid Waste Management 93,105 147,155
58.1% 149,585 1.7% 218 HCD Housing Rehabilitation 44,747 141,800 216.9% 10,000 (92.9%) 219 HCD-Community Dev Block Grant 241,272 190,000 (21.3%) 125,416 (34.0%) 220 Urban Run-Off Program
153,323 254,340 65.9% 158,570 (37.7%) 230 Sewer Maintenance 625,270 646,690 3.4% 543,590 (15.9%) 270 Special Revenue Grants 44,773 (100.0%) 9,496 -% Assessment Districts 250 Blackwell
District 3,290 3,310 0.6% 3,260 (1.5%) 251 Kennedy Meadows District 10,325 10,355 0.3% 10,315 (0.4%) 252 Gemini Court District 4,272 4,240 (0.7%) 4,240 0.0% 253 Santa Rosa Heights District
9,500 9,300 (2.1%) 9,300 0.0% 254 Vasona Heights District 10,192 10,335 1.4% 10,095 (2.3%) 255 Hillbrook District 2,468 2,400 (2.8%) 2,240 (6.7%) 256 Arroyo bel Rancho -% 4,600 -% Internal
Service Funds 601 Equipment Replacement Fund $ 540,425 $ 478,930 (11.4%) $ 442,165 (7.7%) 610 Worker's Comp Self Insurance 509,431 516,500 1.4% 575,515 11.4% 620 SelfInsurance Fund 780,168
623,900 (20.0%) 472,200 (24.3%) 680 Office Stores Fund 91,421 88,000 (3.7%) 92,000 4.5% 685 Management Information Systems 772,360 831,300 7.6% 755,300 (9.1%) 690 Vehicle Maintenance
Fund 539,000 515,090 (4.4%) 459,100 (10.9%) 695 Building Maintenance Fund 1,048,703 1,088,380 3.8% 1,028,400 (5.5%) Trust & Agency Funds 710 Library Trust $ 40,924 $ 21,400 (47.7%) $
13,700 (36.0%) 711 Ness Trust Bequest 4,420 2,800 (36.7%) 3,000 7.1% 724 Parking District #88 156,745 153,997 (1.8%) 157,308 2.2% Capital Project Funds 400 GFAR $ 794,059 $ 144,000 (81.9%)
$ 156,500 8.7% 405 Traffic Mitigation
-% 5,000 -% 410 Grant Funded CIP Projects 188,792 637,165 237.5% 805,000 26.3% 461 Storm Drain #1 72,162 74,700 3.5% 61,000 (18.3%) 462 Storm Drain ##2 43,579 57,100 31.0% 57,200 0.2%
463 Storm Drain #3 8,782 10,000 13.9% 14,200 42.0% 474 Construction Utility Underground 92,573 104,900 13.3% 102,000 (2.8%) 480 Gas Tax -Street & Signal 579,471 547,310 (5.6%) 442,000
(19.2%) Redevelopment Agency Funds 930 RDA -Capital Project Funds $ 11,310,576 $ 147,885 (98.7%) $ 590,750 299.5% 950 RDA -Debt Service Fund 3,598,993 4,272,658 18.7% 3,360,971 (21.3%)
960 RDA -Low 1Moderate Housing 959,111 858,070 (10.5%) 972,164 13.3% [Total Fund .Revenues and Transfers-In $ 48,158,229 $ 37,193,656 (72.8%) $ 36,830,522 (1.0%)1 Plus Estimated PY Carryforward
Revenues (CIP Projects) 687,453 ['fotal Revenuils, Year Carryf()rwards $ 37,517,975 .,J III -4
ATTACHMENT 2 TOTAL TOWN and RDA REVENUES By Fund General Fund 66.6% Special Revenue Funds 4.6% Internal Service Funds 10.4% Trust & Agency Funds 0.5% ___Capital Project Funds 4.5% Redevelopment
Agency Funds 13.4% FY 2004/05 Revenues by Fund General Fund Special Revenue Funds Internal Service Funds Trust & Agency Funds Capital Project Funds Redevelopment Agency Funds Total Revenues
& Transfers FY 02/03 Actuals $ 23,991,783 2,034,753 4,281,508 202,089 1,779,417 15,868,679 $ 48,158,229 FY 03/04 Adopted $ 23,726,666 2,292,905 4,142,100 178,197 1,575,175 5,278,613
$ 37,193,656 FY 03/04 Estimated $ 23,466,793 2,160,823 4,192,375 256,250 1,781,984 4,952,817 $ 36,811,042 FY04/05 Proposed $ 24,554,592) 1,710,457j 3,824,680: /174,008: 1,942,900J 4,923,885.';
%of Total 66.6% 4.6% 10.4% 0.5% 4.5% 13.4% 100% TOWN and RDA REVENUE mSTORICAL TREND (Includes Transfers In) FY Total Status 1999100 35,514,242 Audited
2000101 46,899,043 Audited 2001/02 39,036,587 Audited 2002/03 48,158,229 Audited 2003/04 37,193,656 Adopted ..
2005/06 37,935,438 Estimated 2006/07 39,897,501 Estimated 2007/08 41,094,426 Estimated 2008/09 42,327,259 Estimated 2009110 43,597,076 Estimated 60,000,000 50,000,000 40,000,000 30,000,000
20,000,000 10,000,000 Note -The spike in FY 2000101 revenues reflect an increase in Property and Sales Tax and the growth in interest earnings on the Capital Project Fund Balance prior
to implementation of the Town's Capital Program. The FY 2002103 revenue spike reflects reimbursement proceeds from the issuance of the Redevelopment Agency's 2002 $10.7 million COP bond
issue. FY's 2004105 and 2005106 revenues include the ERAF Take, with additional year's trend estimates reflecting a conservative 3% growth. III -5
ATTACHMENT 2 TOTAL TOWN and RDA EXPENDITURES By Fund (Includes Transfers In) FY 02/03 FY 03/04 % FY 04/05 % Fund Fund Name Actuals Adopted Change Proposed Change General Funds 100 General
Fund $ 23,668,037 $ 24,133,363 2.0% $ 25,174,742 4.3% Special Revenue Funds 207 Parking Management 792,217 872,980 10.2% 669,750 (23.3%) 210 Solid Waste Management 172,988 214,305 23.9%
329,071 53.6% 218 HCD Housing Rehabilitation 14,527 193,800 1234.1% 211,300 9.0% 219 HCD-Community Dev Block Grant 241,272 190,000 (21.3%) 125,416 (34.0%) 220 Urban Run-Off Program 165,719
254,340 53.5% 158,570 (37.7%) 230 Sewer Maintenance 625,270 646,690 3.4% 543,590 (15.9%) 270 Special Revenue Grants 39,082 (100.0%) 16,897 -% Assessment Districts 250 Blackwell District
3,067 3,422 11.6% 3,672 7.3% 251 Kennedy Meadows District 12,566 10,733 (14.6%) 11,099 3.4% 252 Gemini Court District 4,036 5,962 47.7% 4,882 (IR.I%) 253 Santa Rosa Heights District
6,095 7,131 17.0% 7,221 1.3% 254 Vasona Heights District 21,625 19,776 (8.6%) 14,996 (24.2%) 255 Hillbrook District 4,797 5,507 14.8% 5,843 6.1% 256 Arroyo Del Rancho 18,215 (100.0%)
5,000 -% Internal Service Funds 601 Equipment Replacement Fund $ 818,985 $ 453,830 (44.6%) $ 1,013,940 123.4% 610 Worker's Comp Self Insurance 663,396 656,565 (1.0%) 696,024 6.0% 620
SelfInsurance Fund 507,537 714,250 40.7% 591,100 (17.2%) 680 Office Stores Fund 89,986 88,000 (2.2%) 92,000 4.5% 685 Management Information Systems 702,962 1,208,800 72.0% 1,211,900
0.3% 690 Vehicle Maintenance Fund 513,098 515,080 0.4% 459,245 (10.8%) 695 Building Maintenance Fund 940,074 1,088,390 15.8% 1,028,530 (5.5%) Trust & Agency Funds 710 Library Trust $
38,751 $ 12,000 (69.0%) $ 17,500 45.8% 711 Ness Trust Bequest -% -% 724 Parking District #88 148,563 156,266 5.2% 149,265 (4.5%) Capital Project Funds 400 GFAR $ 2,906,951 $ 3,767,402
29.6% $ 605,000 (83.9%) 405 Traffic Mitigation 99,130 50,000 (49.6%) 50,000 0.0% 410 Grant Funded CIP Projects 296,743 1,191,681 301.6% 805,000 (32.4%) 461 Storm Drain #1 -% 25,000 -%
462 Storm Drain Drain #2 -% 100,000 -% 463 Storm Drain #3 -% -% 474 Construction Utility Underground -% -% 480 Gas Tax -Street & Signal 1,119,995 639,499 (42.9%) 548,000 (14.3%) Redevelopment
Agency Funds 930 RDA -Capital Project Funds $ 4,799,557 $ 5,045,787 5.1% $ 826,000 (83.6%) 950 RDA -Debt Service Fund 2,629,981 3,435,785 30.6% 3,518,184 2.4% 960 RDA -Low /Moderate
Housing 383,104 247,125 (35.5%) 262,250 6.1% !Total Operating Expenditures by Fund: $ 42,448,325 $ 45,828,469 8.0% $ 39,280,987 (14.3%)( Plus Estimated PY Carryforward Expenditure Appropriations
(CIP Projects) 3,481,627 ITotal Fund Expenditures, Transfers-In, and prior Yearcarryfonyards: $ 42,762,614 III-6
ATTACHMENT 2 TOTAL TOWN and RDA EXPENDITURES By Fund Redevelopment Agency Funds 11.7% Trust & Agency Funds 0.4% Capital Project ---Funds 5.4% Internal Service Funds 13.0% Special Revenue
Funds 5.4% General Fund 64.1% FY 2004/05 Expenditures by Fund General Fund Special Revenue Funds Internal Service Funds Trust & Agency Funds Capital Project Funds Redevelopment Agency
Funds Total Expenditures & Transfers FY 02/03 Actuals $ 23,668,037 2,121,474 4,236,038 187,313 4,422,820 7,812,642 $ 42,448,325 FY 03/04 Adopted $ 24,133,363 2,424,646 4,724,915 168,266
5,648,582 8,728,697 $ 45,828,469 FY 03/04 Estimated $ 23,651,784 2,421,090 3,955,566 206,337 4,104,870 6,509,167 $ 40,848,813 FY04/05 Proposed $ 25,174,742; 2,107,307 . 5,092,739 166,765)
2,133,000] 4,606,4341 FY 04/05 % 64.1% 5.4% 13.0% 0.4% 5.4% 11.7% 100.0% TOWN and RDA EXPENDITURE HISTORICAL TREND (Includes Transfers Out) FY Total Status
1999/00 31,266,037 Audited 2000101 36,637,287 Audited 2001102 41,750,634 Audited 2002/03 46,429,308 Audited 2003/04 45,828,469 Adopted ..
2005/06 39,239,291 Estimated 2006/07 40,278,277 Estimated 2007/08 41,348,432 Estimated 2008/09 42,450,692 Estimated 2009/10 43,586,020 Estimated 50,000,000 -r---...,---------------=_--__
---. 30,000,000 ____ 20,000,000
10,000,000 +-__-'--'-__ I Note -FY2001102 through 2003104 expenditures reflect a significant
increase in the Town's capital program due to a workload spike in the Streets and Resurfacing Project and RDA Projects. Ongoing operational expenditures reflect a steady climb in relation
to increased labor and operating costs, and is reflected in a 3% increaseforfuture years. III -7
ATTACHMENT 2 TOTAL TOWN and RnA REVENUES By Category FY 2004/05 Budgeted Revenues 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 Property Tax
Franchise Fees Misc Taxes 1ntergovrnt1 Revenues Fines & Forfeitures Misc Other Sources FY 02/03 FY 03/04 FY 03/04 FY 04/05 %of Revenues Actuals Adopted Estimated Proposed Total Property
Tax $ 9,193,903 $ 9,483,463 $ 9,107,394 $ 8,816,780 23.9% Sales & Use Tax 6,928,817 6,800,000 6,650,000 6,900,000 18.7% Franchise Fees 897,158 896,400 931,681 957,000 2.6% Transient
Occupancy Tax 713,064 900,000 830,000 900,000 2.4% Miscellaneous Other Taxes 198,064 245,000 260,000 241,000 0.7% Licenses & Permits 1,961,167 1,880,300 1,895,705 2,380,055 6.5% Intergovernmental
Revenues 4,984,000 5,338,618 5,521,534 5,683,710 15.4% Town Services 6,922,138 7,080,716 6,918,278 6,912,180 18.8% Fines & Forfeitures 748,744 789,500 695,800 674,950 1.8% Interest 1,998,058
1,818,925 1,593,743 1,360,442 3.7% Miscellaneous Other Sources 927,734 609,450 827,854 953,985 2.6% CIP Project Reimbursement 282,531 227,674 0.0% ITota'fRevenues , $ 35,755,378 $35,842,372
$ 35,459,663 $ 35,780,102 Plus Bond Proceeds: 10,725,000 0.0% Plus Transfers In: 1,677,851 1,351,284 1,351,379 1,050,420 2.9% i Sources;;
' 1$,37,193,656 $36,811,042 '$36,830,522 " /'100.0%1 Total Budgeted Revenues (exclusive of Bond Proceeds and Transfers In) reflect steady receipts for
most revenue categories. Some revenues of note are as follows: Property Tax -shows a slight decrease in FY 2004/05 revenues due to a $476,000 budgeted ERAF offset. Sales and Use Tax
-shows a moderate increase from prior years due to significant growth in a particular business sector. Transient Occupancy Tax -continues to show improvement as leisure and business
travel returns to normalcy. Licenses and Permits -reflects a significant revenue increase in response to higher fees established under the current cost recovery analysis. Interest --shows
a significant decrease in revenues due to the continued fall in interest rates and the Town's decreasing fund balances under the sizeable Capital Improvement Program project funding.
III -8
ATTACHMENT 2 TOTAL TOWN and RDA EXPENDITURES By Category FY 2004/05 Budgeted Expenditures 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000
2,000,000 Salaries & Benefits Grants Interest Special Projects Buildings & Facilities Maint Transfers Out FY 02103 FY 03/04 FY 03/04 FY 04/05 %of Expenditures ActuaIs Adopted Estimated
Proposed Total Salaries and Benefits $ 17,919,087 $ 19,894,794 $ 17,635,706 $ 19,166,783 48.8% Operating Expenditures 8,519,759 8,968,355 8,195,727 9,236,788 23.5% Grants 530,681 440,616
431,992 452,696 1.2% Fixed Assets 470,810 251,830 76,345 833,940 2.1% Interest 633,640 758,469 750,901 770,530 2.0% Internal Service Charges 3,443,981 3,247,380 3,356,239 2,892,200 7.4%
Special Projects 350,000 350,000 0.9% Capital Projects 7,909,939 8,078,985 6,343,419 2,159,100 5.5% Capital Acquisitions 300,000 0.0% Buildings & Facilities Maint 158,459 185,000 110,349
50,000 0.1% Debt Services 1,184,118 2,301,756 2,296,756 2,318,530 5.9% Total Expenditures . . ..,;j.., $ 40,770,474 $44,477,185 $ 39,497,434 $ 38,230,567 Transfers Out 1,677,851 1,351,284
1,351,379 1,050,420 2.7% Totall1ses of Funds .... $42,448,325 . $ 45,828,469 $-40,848,813 $ 39,280,987 100.0%1 The decrease in Total Budgeted Expenditures (exclusive of Transfers Out)
can be attributed to the $5.9 million decrease in the FY 2004/05 capital project budget from the prior year's adopted budget. Other expenditures of note include: Salaries and Benefits-Reduced
staffing in FY 2004/05 has mitigated some of the total salary and benefit increases. Increases in PERS rates and insurance costs remain significant cost factor in Town operations. Fixed
Assets -expenditures reflect a large increase, however because these expenditures are funded through the asset's designated savings for replacement, the expense does not impact current
year revenues. Internal Service Charges -reflect a decrease due to tighter budgetary funding of the funds. Internal services costs were minimized where feasible, allowing rates to to
be adjusted downward to reflect decreased operating reimbursements. Building & Facilities Maintenance -reflects a significant reduction in planned repairs on Town facilities. While safety
issues will be addressed, discretionary repairs and replacements will be held to a minimum. III -9
ATTACHMENT 2 GENERAL FUND REVENUES By Department Non Departmental Town Manager Community Development Police PPW Dept Community Servjces. Library ::iervlces Transfers In Town
Clerk Town Treasurer Departments FY 02/03 Actua1s FY 03/04 Adopted FY 03/04 Estimated FY 04/05 Proposed 60,000 794,336 $ 60,000 1,055,400 $ 60,000 1,191,675 $ 71,953 1,161,231 Town Council
$ Town Clerk Town Treasurer Town Attorney Non-Departmental 16,749,075 16,797,134 16,574,277 17,416,908 Town Manager * 971,747 1,035,000 1,001,000 1,051,000 Community Development 1,809,593
1,736,000 1,849,422 2,655,680 Police Department 1,375,913 1,217,987 1,287,158 1,061,720 Parks & Public Works 508,591 494,200 415,978 458,978 Community Services 153,797 155,350 181,700
181,100 Library Services 84,030 70,500 79,338 64,950 ITotaIGenerafFtln.dRevenues>; $ 22,885,930 $ 22,757;846 $ 22,504,273 Fund Transfers In: 1,105,853 968,820
962,520 809,920 )/i $ 23,991,783 $ 23,726,666 $ 23,466,793' $24,554,592 I *Human Resources and Finance & Administrative Services are
included in the Town Manager's Department. III-lO
ATTACHMENT 2 GENERAL FUND EXPENDITURES By Department Park & Public Works Police Department Community Development Community Services Library Services Transfers Out Town Council ----Town
Clerk Town Treasurer Town Attorney Non-Departmental Town Manager FY 02/03 FY 03/04 FY 03/04 FY 04/05 Departments Actuals Adopted Estimated Proposed Town Council $ 128,859 $ 143,700 $
141,975 $ 143,500 Town Clerk 368,118 363,160 332,476 335,410 Town Treasurer 52,169 56,560 81,277 89,360 Town Attorney 215,327 230,060 214,178 232,550 Non-Departmental 1,412,719 2,032,878
1,996,297 2,444,652 Town Manager * 1,879,400 1,911,740 1,867,390 1,844,900 Community Development 2,269,876 2,443,350 2,148,967 2,743,110 Police Department 9,467,907 9,029,560 9,157,194
9,928,675 Parks & Public Works 4,829,721 4,893,910 4,670,497 4;441,290 Community Services 950,298 957,550 947,380 934,430 Library Services 1,811,865 1,775,265 1,817,728 1,816,365
•.·.·S.·· �
� Operating Transfers Out 281,779 295,630 276,425 220,500 Total Use ofFunds ' ,",,: .. ::;" ') ',: " �
�
* Human Resources and Finance & Administrative Services are included in the Town Manager's Department. III-ll
ATTACHMENT 2 GENERAL FUND REVENUES By Category Transfers In 809,920 Other Sources 461,078 Fines & Forfeitures 174,950 Property Tax 5,043,893 Interest 931,836 Town Services 2,729,725
Intergovemrnntl 3,309,005 Sales & Use Tax 6,900,000Franchise Fees 957,000 Transient _---Occupancy Tax 900,000 Other Taxes 11,000 Licenses & Permits 2,356,055 FY 02/03 FY 03/04 FY 03/04
FY 04/05 FY 04/05 Revenue Category Actuals Adopted Estimated Proposed % Property Tax $ 4,977,119 $ 5,338,006 $ 5,236,431 $ 4,952,893 20.2% Sales & Use Tax 6,928,817 6,800,000 6,650,000
6,900,000 28.1% Franchise Fees 897,158 896,400 931,681 957,000 3.9% Transient Occupancy Tax 713,064 900,000 830,000 900,000 3.7% Other Taxes 9,161 11,000 15,000 11,000 0.0% Licenses
& Permits 1,937,094 1,826,000 1,871,705 2,356,055 9.6% Intergovernmental 3,186,189 3,000,804 3,191,967 3,370,135 13.7% Town Services 2,209,840 2,370,536 2,332,844 2,729,725 11.1% Fines
& Forfeitures 187,117 192,000 150,800 174,950 0.7% Interest 1,358,081 1,290,100 1,153,825 931,836 3.8% Other Sources 482,290 133,000 140,020 461,078 1.9% �
�
Fund Transfers In: 1,105,853 968,820 962,520 809,920 3.3% I�
� ,;i"", '. ' $23,991,783, ":$13,726,666' $ 24;5511;59iil;. ' 1(}0%! III -12
GENERAL FUND EXPENDITURES By Category Transfers Out 220,500 Debt Service 931,765 Internal Services 2,699,700 Grants & Awards 166,250 Operating Exp enses 4,000,710 Salary & Benefits 17,094,687
ATTACHMENT 2 FY 02/03 FY 03/04 FY 03/04 FY 04/05 FY 04/05 Expenditure Category Actuals Adopted Estimated Proposed % Salary & Benefits $ 15,637,766 $ 15,882,200 $ 15,534,855 $ 17,111,687
68.0% Operating Expenses 3,671,356 3,763,785 3,239,416 4,035,710 16.0% Grants & Awards 230,263 213,450 196,431 175,380 0.7% Fixed Assets 32,899 17,500 51,348 0.0% Internal Service Charges
3,201,261 3,019,920 3,115,169 2,699,700 10.7% Purchased Land & Buildings 300,000 0.0% Buildings & Facility Maintenance 52,790 7,262 0.0% Road Maintenance /Repairs/Signs 72,864 10,000
0.0% Debt Service 487,059 930,878 930,878 931,765 3.7% TQtal Expenditures $ 23,386,258 $23,837,733· $23,375,359 $ 24,954,242 Fund Transfers Out: 281,779 295,630 276,425 220,500 0.9%
Total Expenditures&Trallsfets •. .•.. ..... $23,668,03'7··· .$24,133,363: ::,','," $/23,651,784 .... $25,174,742 . 100%j III-13
ATTACHMENT 2 GENERAL FUND Fund Balance Activity Estimated Revenues & Expenditures & Estimated July 1,2004 Fund Balance Fund Balance June 30, 2005 Use of 1Addition to GF Reserves: Balance
Sources Uses Balance Reserved Fund Balance Reserve for Encumbrances $ $ $ $ Reserve for LT Notes Advance to RDA 984,250 515,750 1,500,000 Advance to Non-Point Source 150,000 150,000
Unreserved Fund Balance Undesignated Reserves Undesignated Fund Balance 994,298 24,554,592 24,720,592 828,298 Identified Fund Balance Appropriations FY 2004/05 Additional RDA Loan Reserve
515,750 515,750 FY 2003/04 Reserve Adjustments 400,000 400,000 FY 2004/05 Mid Year Bridge Funding 400,000 400,000 Additional ERAF Takes 600,000 91,000 509,000 Designated Reserves Civic
Center Improvements 663,086 663,086 Manager's Contingency 100,000 100,000 Designated for Productivity 100,000 100,000 Open Space Reserve 562,000 562,000 Museum Upgrades Animal Shelter
GASB Market Fluctuations 551,278 551,278 Designated for Parking 366,059 124,150 241,909 Economic Economic Uncertainty 3,678,001 3,678,001 Designated for Capital Improvement 500,000 500,000
Authorized Carryovers 130,000 130,000. iTotallJseof;andAddition To Reserves $10,9'4,722 $.25,079,342 $25,781,492 ••.. $ .. 9,9l:l3,572/l Fund Balance Activity includes: • FY2004105 Budgeted
Revenues and Expenditure appropriations • An additional advance to the Redevelopment Agency in FY 2004105 requires fund balance to be on hold as an offtet to this non-cash asset (Long-Term
Note Receivable). This reserve is brought forward from designated FY 2003104 Undesignated Fund Balance as the source for this reserve. • The Manager's Contingency Reserve and the Designated
for Productivity Reserve are utilized as the fimding source for the FY 2004105 General Fund appropriations. Fund Balance for these reserves are restored at year end ifunspent operation
appropriations are available. • The Designated for Parking Reserve reflects a transfer out offunds to the Parking Management Program as a fimding source supporting the FY 2004105 budgeted
appropriations. • Authorized Carryovers reflect operating appropriations authorized in FY 2003104 that are broughtforward into FY2004105 appropriations as a funding source. These include:
$80,000 for legal services incurredfor Cable Franchise Contract negotiations $50,000 for ongoing Town-wide training III -14
ATTACHMENT 2 SCHEDULE ofINTERFUND TRANSFERS Fiscal Year 2004/05 Fund Description Estimated FY 03/04 FY 03/04 Transfers In Transfers Out Proposed Budget FY 04/05 FY 04/05 Transfers In
Transfers Out General Funds General Fund Special Revenue Funds Parking Management Fund Solid Waste Management HCD Housing Rehabilitation HCD-Community Dev Block Grant Urban Run-Off Program
Sewer Maintenance Special Revenue Grants Landscape & Lighting Districts Blackwell District Kennedy Meadows District Gemini Court District Santa Rosa Heights District Vasona Heights District'
Hillbrook District Arroyo Del Rancho District Internal Service Funds Equipment Fund Worker's Comp Se1fInsurance SelfInsurance Fund Office Stores Fund Management Information Systems Vehicle
Maintenance Fund Building Maintenance Fund Capital Project Funds GFAR Traffic Mitigation Grant Funded CIP Projects Storm Drain #1 Storm Drain #2 Storm Drain #3 Construction Utility Underground
Gas Tax -Street & Signal RedevelopmentAgency Funds RDA -Capital Project Funds Funds RDA -Debt Service Fund RDA -Low 1Moderate Housing Total Transfers $ 962,520 201,425 75,000 112,434
(867,307) 867,307 $ 1,351,379 $ 276,425 23,700 112,434 35,000 87,400 550 1,780 no 1,400 1,680 290 400,000 125,000 125,000 54,000 106,000 $ 1,351,379 $ 809,920 124,150 21,350 515,750
1 (J ,409,076): 893,326 ! $ 1,050,420 $ 220,500 23,900 20,000 23,400 80,200 550 •, 1,780: nol 1,400 i 1,680 \ 290 \ ,I ;. 100,000,1 \;l1lJ
.;',;1I 50,000.1'4 :1;'Ij 1 ,j 106,000)'1IjdIi $ 1,050,420' Operating Transfers out within the General Fund include $124,150 in reserve funding to the Parking Management Program,
$75,000 to GFAR, and $21,350 to support administrative costs in the CDBG program. The Community Dev Block Grant Fund is transferring $20,000 to the Grant Funded CIP Project Fundfor ADA
projects. The Internal Service Funds show refunding transfers totaling $520,000. The remainder ofthe Transfers Out include: $106,000 from the Gas Tax Fund, $50,000 from Traffic Mitigation,
and the Special Revenue Fund transfers -all for adminstrative service fees to the Townfor program oversight.. III -15
ATTACHMENT 2 FUND BALANCE ACTIVITY SUMMARY Fiscal Year 2004/05 7/1/04 Plus Plus Less Less Source & 6/30/05 Estimated Revenues & Transfers Expenditures & Transfers Use of Estimated Balance
Carryforwards In Carryforwards Out Reserves Balance General Fund Undesignated Reserves Undesignated Fund Balance Activity $ 994,298 $ 23,744,672 $ 809,920 $ 24,954,242 $ 220,500 $ 454,150
$ 828,298 Identified Fund Balance Appropriation 1,915,750 (606,750) 1,309,000 Total Fund Balance Available To Be Appropriated $ 2,137,298 Designated Reserves Civic Center Improvements
663,086 663,086 Manager's Contingency 100,000 (100,000) Designated Productivity 100,000 (100,000) Open Space Reserve 562,000 562,000 Museum Upgrades Animal Shelter GASB Market Fluctuations
551,278 551,278 Designated for Parking 366,059 (124,150) 241,909 Economic Uncertainty 3,678,001 3,678,001 Reserve for Encumbrances Designated for Capital Imp 500,000 500,000 Authorized
Carryovers 130,000 (130,000) Reserve for Long Term Note Advance to RDA 984,250 515,750 1,500,000 Advance to Non-Point Source 150,000 150,000 Total GeneralFund $ 10,694,722 $ 23,744,672
$ 809,920 $ 24,954,242 $ 220,500 $ 61,600 $ 9,983,572 Specitil Revenue Funds Parking Management Program $ $ 545,600 $ 124,150 $ 669,750 $ $ $ Solid Waste 311,618 149,585 305,171 23,900
132,132 Housing Conservation Program 1,038,543 10,000 211,300 837,243 Community Dev Block Grant 104,066 21,350 105,416 20,000 Non-Point Source Program 214,892 158,570 135,170 23,400
214,892 Sewer Maintenance 543,590 463,390 80,200 Blackwell Assessment District 4,772 3,260 3,122 550 4,360 Kennedy Assessment District 2,805 10,315 9,319 1,780 2,021 Gemini Assessment
District 5,179 4,240 4,162 720 4,537 Santa Rosa Assessment District 55,459 9,300 5,821 1,400 57,538 Vasona Assessment District 11,220 10,095 13,316 1,680 6,319 Hillbrook Assessment District
19,614 2,240 5,553 290 16,011 Arroyo Del Rancho (23,215) 4,600 5,000 (23,615) Special Revenue Grants 29,047 12,071 41,118 Total Special Revenue Funds $ 1,669,934 $ 1,567,532 $ 145,500
$ $ 1,977,608 $ 153,920 $ $ 1,251,438 Internal Service Equipment Replacement $ 2,424,474 $ 442,165 $ $ 254,040 $ 320,000 $ $ 2,292,599 Designated for Gas Tax Assets 330,000 330,000 Designated
for Sewer Equip 328,479 289,900 38,579 Designated for Non-Point Source 180,830 150,000 30,830 Worker's Comp SelfInsurance 1,783,564 575,515 596,024 100,000 1,663,055 ABAG Self Insurance
2,110,571 472,200 491,100 100,000 1,991,671 Stores 191,149 92,000 92,000 191,149 Management Info Systems 2,173,824 755,300 1,211,900 1,717,224 Vehicle Maintenance 139,533 459,100 459,245
139,388 Building Maintenance 558,512 1,028,400 1,028,530 558,382 Total Internal Service Reserves $ 10,220,936 $ 3,824,680 $ $ 4,572,739 $ 520,000 $ $ 8,952,877 III -16
FUND BALANCE ACTIVITY SUMMARY Fiscal Year 2004/05 ATTACHMENT 2 7/1/04 Plus Plus Less Less Source & 6/30/05 Estimated Revenues & Transfers Expenditures & Transfers Use of Estimated Balance
Carryforwards In Carryforwards Out Reserves Balance Trust & Agency Library Trust $ 83,999 $ 13,700 $ $ 17,500 $ $ $ 80,199 Ness Trust Bequest 158,418 3,000 161,418 Parking District #88
299,803 157,308 149,265 307,846 Total Trust & Agency Reserves $ 542,220 $ 174,008 $ $ 166,765 $ $ $ 549,463 Capital Project Funds GFAR $ 1,887,185 $ 81,500 $ 75,000 $ 1,541,574 $ $ $
502,111 GFAR -Designated for Parking 1,972,000 1,972,000 Traffic Mitigation 48,070 5,000 50,000 3,070 Grant Funded ClP Projects 24,616 1,469,878 20,000 1,499,878 14,616 Storm Drain #1
320,584 61,000 25,000 356,584 Storm Drain #2 292,644 57,200 100,000 249,844 Storm Drain #3 165,539 14,200 179,739 Construction Tax-Undergrounding 1,876,184 102,000 1,978,184 Gas Tax
389,166 442,000 461,171 106,000 263,995 Total Capital Projects Funds $ 6,975,987 $ 2,232,778 $ 95,000 $ 3,627,623 $ 156,000 $ $ 5,520,142 Redevelopment Agency RDA -Capital Proj ect Funds
$ 3,283,323 $ 75,000 $ 515,750 $ 2,632,783 $ $ $ 1,241,290 RDA -Debt Service Fund 4,112,041 4,770,047 (1,409,076) 3,518,184 3,954,827 RDA -Low /Moderate Housing 3,458,204 78,838 893,326
262,250 4,168,119 Total Redevelopment Reserves $ 10,853,568 $ 4,923,885 $ $ 6,413,217 $ $ $ 9,364,236 TOTAL•. $} 40,957,36S}
Y$36,467,555 ' ;$/1,050,420 .:$, $ 35,621,7301 III-17
ATTACHMENT 2 FUND BALANCE RESERVES 5 Year Comparative Balances 6/30/01 6/30/02 6/30/03 6/30/04 6/30/05 Actual Actual Actual Estimated Budgeted Fund Balance Reserves YE Balance YE Balance
YE Balance YEBalance YEBalance General Fund Reserved Fund Balances Reserve for Encumbrances $ 397,044 $ 450,973 $ $ $ Reserve for LT Notes 325,000 325,000 325,000 Advance to RDA 1,968,500
1,968,500 1,968,500 984,250 1,500,000 Advance to Non-Point Source 150,000 150,000 150,000 150,000 150,000 Unreserved Fund Balances Undesignated Reserves Available to be Appropriated
940,725 1,338,105 994,298 828,298 Identified Fund Balance Appropriation 1,915,750 1,309,000 Designated Reserves Civic Center Improvements 1,246,500 663,086 663,086 663,086 663,086 Debt
Service 1,665,000 Manager's Contingency 100,000 100,000 100,000 100,000 Designated Productivity 100,000 100,000 100,000 100,000 Open Space Reserve 612,000 562,000 562,000 562,000 562,000
Museum Upgrades 64,000 13,500 13,500 Animal Shelter 347,000 174,600 300,000 GASB Market Fluctuations 353,086 654,874 551,278 551,278 551,278 Designated for Parking 774,000 774,000 567,484
366,059 241,909 Economic Uncertainty 3,678,001 3,678,001 3,678,001 3,678,001 3,678,001 Designated Capital Improvmt 472,213 836,593 447,759 500,000 500,000 Authorized Carryovers 335,900
194,758 115,000 130,000 Library Building Plans 80,000 Total General Fund Reserves $ 13,608,969 $ 10,645,885 $ 10,879,713 $ 10,694,722 $ 9,983,572 Special Revenue Funds Parking Management
$ $ $ $ $ Solid Waste Management 368,080 432,528 352,645 311,618 132,132 Housing Conservation Program 1,342,459 1,144,573 1,174,793 1,038,543 837,243 Community Dev Block Grant 6,621
Urban Run-Off Source Fund 201,279 227,288 214,892 214,892 214,892 Sanitary Sewer Fund Special Revenue Grants 95,608 29,048 Blackwell Drive District 4,515 4,851 5,074 4,772 4,360 Keunedy
Meadows District (4,133) 5,415 3,173 2,805 2,021 Gemini Court District 6,139 5,365 5,601 5,179 4,537 Santa Rosa Court District 46,357 49,485 52,890 55,459 57,538 Vasona Heights District
37,575 32,134 20,701 11,220 6,319 Hillbrook Drive District 27,320 25,370 23,041 19,614 16,011 Arroyo Del Rancho (18,215) (23,215) (23,615) Total Special Revenue Funds $ 2,036,212
$ 1,927,009 $ 1,930,203 $ 1,669,935 $ 1,251,438 III -18
ATTACHMENT 2 FUND BALANCE RESERVES 5 Year Comparative Balances 6/30/01 6/30/02 6/30/03 6/30/04 6/30/05 Actual Actual Actual Estimated Budgeted Fund Balance Reserves YE Balance YE Balance
YE Balance YEBalance YE Balance Internal Service Equip Replacement -FB $ 2,318,154 $ 2,706,922 $ 2,365,462 $ 2,424,474 $ 2,292,599 Equip Replacement -Gas Tax 330,000 330,000 330,000
330,000 330,000 Equip Replacement -Sewer 256,679 294,678 328,479 328,479 38,579 Equip Replacement -NPS 120,430 151,730 180,830 180,830 30,830 Workers Compensation 1,893,934 2,151,509
1,997,543 1,783,564 1,663,055 Liability Self-Insurance Fund 1,631,844 1,858,075 2,130,705 2,110,571 1,991,671 Office Stores 190,497 193,318 194,752 191,149 191,149 Mgmt Information Services
1,706,033 1,826,403 1,895,801 2,173,824 1,717,224 Vehicle Maintenance 22,243 41,691 67,593 139,533 139,388 Building Maintenance 468,981 384,333 492,962 558,512 558,382 Tota/Internal
Service Reserves $ 8,938,795 $ 9,938,659 $ 9,984,127 $ 10,220,936 $ 8,952,877 Trust & Agency Library Trust Fund $ 39,098 $ 42,136 $ 44,310 $ 83,999 $ 80,199 Clelles Ness Trust Fund 146,832
150,998 155,418 158,418 161,418 Parking District Assessment 271,877 284,396 292,579 299,803 307,846 Total Trust & Agency Reserves $ 457,807 $ 477,530 $ 492,307 $ 542,220 $ 549,463 Capital
Project Funds GFAR -Fund Balance $ 9,849,069 $ 6,325,503 $ 4,212,611 $ 1,887,185 $ 502,111 GFAR -Designated for Parking 1,972,000 1,972,000 1,972,000 1,972,000 1,972,000 Traffic Mitigation
164,100 201,200 102,070 48,070 3,070 Grant F1Ulded 36,807 19,711 (88,240) 24,616 14,616 Storm Drain #1 244,226 308,210 380,371 320,584 356,584 Storm Drain #2 159,882 197,266 240,844
292,644 249,844 Storm Drain #3 117,249 132,757 141,539 165,539 179,739 Utility Underground 1,573,539 1,677,111 1,769,684 1,876,184 1,978,184 Gas Tax Street and Signal 985,225 1,108,517
567,994 389,166 263,995 Total Capital Projects Funds $ 15,102,097 $ 11,942,275 $ 9,298,873 $ 6,975,987 $ 5,520,142 Redevelopment Agency RDA -Capital Projects Group $ 1,481,963 $ (303,607)
$ 6,207,412 $ 3,283,323 $ 1,241,290 RDA -Debt Service 182,676 2,581,560 3,550,572 4,112,041 3,954,827 RDA -Low/Moderate Housing 1,418,614 2,075,925 2,651,933 3,458,204 4,168,119 Total
Redevelopment Reserves $ 3,083,253 $ 4,353,878 $ 12,409,917 $ 10,853,568 $ 9,364,236 iTOTAL RESERVES ., . ··:>$43,227,131····..·•·. .•$ 39,285,236 ·"/$44,995,140' ;;;/]$40,957,368'-,$35,621,730),
III-19
ATTACHMENT 2 DEPARTMENT REVENUES By Program FY 02103 FY 03/04 FY 03/04 FY 04/05 Actuals Adopted Estimated Proposed Town Council 1010 Administration $ $ $ $ Total Town Council $ $ $ $
Town Clerk 1055 Administration $ 71,953 $ 60,000 $ 60,000 $ 60,000 Total Town Clerk $ 71,953 $ 60,000 $ 60,000 $ 60,000 Town Treasurer 1077 Administration $ 1,161,231 $ 1,191,675 $ 1,055,400
$ 794,336 Total Town Treasurer $ 1,161,231 $ 1,191,675 $ 1,055,400 $ 794,336 Town Attorney 1099 Administration $ $ $ $ 6620 ABAG -Se1fInsurance Fund 780,168 623,900 654,870 472,200 Total
Town Attorney $ 780,168 $ 623,900 $ 654,870 $ 472,200 Town Manager 1111 Non-Departmental $ 17,854,928 $ 17,765,954 $ 17,536,797 $ 18,226,828 2010 Town Manager Administration 2030 Human
Resources 2050 Finance & Administrative Services 971,747 1,035,000 1,001,000 1,051,000 6610 Workers' Compensation Fund 509,431 516,500 497,216 575,515 6680 Office Stores Fund 91,421
88,000 92,129 92,000 6685 Management Information Systems 772,360 831,300 846,500 755,300 7724 Parking Assessment District 156,745 153,997 156,800 157,308 Total Town Manager $ 20,356,632
$ 20,390,751 $ 20,130,442 $ 20,857,951 Community Development 3110 Administration $ $ $ $ 3120 Developmental Review 529,487 605,000 572,935 692,895 3130 Code Compliance 30,000 3140 Inspection
Services 974,519 810,000 1,009,023 1,557,115 3150 Advanced Planning 43,819 40,000 30,247 33,670 3199 Pass Thru Accounts 261,768 281,000 237,217 342,000 Total Community Development $
1,809,593 $ 1,736,000 $ 1,849,422 $ 2,655,680 Police Department 4010 Administration $ $ $ $ 4020 Records & Communication 1,000 1,000 21,000 22,000 4030 Patrol 527,200 414,926 466,574
403,590 4040 Investigations 131,841 127,061 154,000 134,000 4050 Traffic 302,695 290,000 256,074 186,565 4060 Personnel & Community Services 413,177 385,000 389,510 315,565 2207 Parking
Management Program 792,217 872,980 774,025 669,750 270 Grants Program -Police 44,773 25,706 9,496 Total Police Department $ 2,212,902 $ 2,090,967 $ 2,086,889 $ 1,740,966 III -20
ATTACHMENT 2 DEPARTMENT REVENUES By Program FY 02/03 FY 03/04 FY 03/04 FY 04/05 Actuals Adopted Estimated Proposed Parks & Public Works 5010 Administration $ 26,459 $ 21,000 $ 21,000
$ 21,000 5020 Park Services 120,457 72,200 89,478 84,478 5030 Engineering & Capital Projects 273,069 315,000 220,000 268,000 5050 Streets I Signals I Sidewalks 990 1,000 500 500 5099
Pass Thru Accounts 87,616 85,000 85,000 85,000 2220 Non-Point Source Fund 153,323 254,340 237,291 158,570 2230 Sewer Maintenance Fund 625,270 646,690 592,875 543,590 225x Lighting &
Landscape Districts 40,047 39,940 39,450 44,050 4400 GFAR 794,059 144,000 533,062 156,500 4405 Traffic Mitigation 5,000 4410 Grant Funded CIP Projects 188,792 637,165 574,622 805,000
4461 Storm Drain #1 72,162 74,700 50,500 61,000 4462 Storm Drain #2 43,579 57,100 51,800 57,200 4463 Storm Drain #3 8,782 10,000 24,000 14,200 4474 Utility Undergrounding 92,573 104,900
106,500 102,000 4480 Gas Tax -Street & Signals 579,471 547,310 441,500 442,000 6601 Equipment Replacement Replacement 540,425 478,930 478,900 442,165 6690 Vehicle Maintenance 539,000
515,090 515,090 459,100 6695 Building Maintenance 1,048,703 1,088,380 1,107,670 1,028,400 270 PPW Department Grants 25,510 Total Parks & Public Works $ 5,234,776 $ 5,092,745 $ 5,194,748
$ 4,777,753 Community Services 8010 Administration $ $ $ $ 8020 Neighborhood Center 37,847 41,000 32,100 32,000 8030 Housing Program 79,328 87,350 113,450 101,100 804Q Community Grants
8070 Arts & Culture 36,622 27,000 36,150 48,000 2210 Solid Waste Fund 93,105 147,155 148,281 149,585 2218 HCD Housing Rehab 44,747 141,800 136,801 10,000 2219 Comm. Development Block
Grant 241,272 190,000 180,883 125,416 Total Community Services $ 532,921 $ 634,305 $ 647,665 $ 466,101 Library 8510 Administration $ 30,302 $ 4,500 $ 22,938 $ 13,550 8520 Adult Services
37,136 45,000 38,000 35,000 8530 Children's Services 12,304 16,000 15,000 13,000 8540 Technical Services 4,288 5,000 3,400 3,400 8550 Circulation Services 7710 Library Trust 40,924 21,400
96,450 13,700 7711 Clelles Ness Beguest Trust 4,420 2,800 3,000 3,000 Total Library $ 129,374 $ 94,700 $ 178,788 $ 81,650 Redevelopment Agency 9930 Capital Projects Fund $ 11,310,576
$ 147,885 $ 96,651 $ 590,750 9950 Debt Service 3,598,993 4,272,658 3,922,621 3,360,971 9960 Low I Moderate Housing 959,111 858,070 933,545 972,164 Total Redevelopment Agency $ 15,868,679
$ 5,278,613 $ 4,952,817 $ 4,923,885 Total Revenues by Department: $ 48,158,229 $ 37,193,656 $ 36,811,042 $ 36,830,522 III -21
ATTACHMENT 2 DEPARTMENTAL EXPENDITURES By Program FY 02/03 FY 03/04 FY 03/04 FY 04/05 Actuals Adopted Estimated Proposed Town Council 1010 Administration $ 128,859 $ 143,700 $ 141,975
$ 143,500 Total Town Council $ 128,859 $ 143,700 $ 141,975 $ 143,500 Town Clerk 1055 Administration $ 368,118 $ 363,160 $ 332,476 $ 335,410 Total Town Clerk $ 368,118 $ 363,160 $ 332,476
$ 335,410 Town Treasurer 1077 Administration $ 52,169 $ 56,560 $ 81,277 $ 89,360 Total Town Treasurer $ 52,169 $ 56,560 $ 81,277 $ 89,360 Town Attorney 1099 Administration $ 215,327
$ 230,060 $ 214,178 $ 232,550 6620 ABAG -SelfInsurance Fund 357,537 589,250 550,004 491,100 Total Town Attorney $ 572,865 $ 819,310 $ 764,182 $ 723,650 Town Manager 1111 Non-Departmental
$ 1,412,719 $ 2,032,878 $ 1,996,297 $ 2,444,652 2010 Town Manager Administration 427,944 392,980 369,280 388,400 2030 Human Resources 485,119 490,710 487,716 467,800 2050 Finance & Administrative
Services 966,337 1,028,050 1,010,394 988,700 6610 Workers' Compensation Fund 513,396 531,565 586,195 596,024 6680 Office Stores Fund 89,986 88,000 95,732 92,000 6685 Management Infonnation
Systems 702,962 1,208,800 568,477 1,211,900 7724 Parking Assessment District 148,563 156,266 149,576 149,265 Total Town Manager $ 4,747,026 $ 5,929,249 $ 5,263,667 $ 6,338,741 Community
Development 3110 Administration $ 185,305 $ 155,600 $ 157,842 $ 84,750 3120 Developmental Review 698,119 764,050 690,624 499,500 3130 Code Compliance 100,999 117,510 123,630 66,900 3140
Inspection Services 729,591 811,280 696,725 1,611,100 3150 Advanced Planning 282,300 313,910 242,929 138,860 3199 Pass Thru Accounts 273,563 281,000 237,217 342,000 Total Community Development
$ 2,269,877 $ 2,443,350 $ 2,148,967 $ 2,743,110 Police Department 4010 Administration $ 329,410 $ 322,720 $ 383,302 $ 387,620 4020 Records & Communication 1,345,011 1,263,375 1,290,566
1,139,855 4030 Patrol 4,498,636 4,149,375 4,315,665 5,074,750 4040 Investigations 1,650,856 1,668,240 1,682,266 1,847,300 4050 Traffic 841,832 861,440 855,410 812,000 4060 Personnel
& Community Services 802,158 764,410 629,985 667,150 2207 Parking Management Program 792,217 872,980 774,025 669,750 2270 Police Department Grants 7,818 123,531 16,897 Total Police Department
$ 10,267,939 $ 9,902,540 $ 10,054,750 $ 10,615,322 III -22
ATTACHMENT 2 DEPARTMENTAL EXPENDITURES By Program FY 02/03 FY 03/04 FY 03/04 FY 04/05 Actuals Adopted Estimated Proposed Parks & Public Works 5010 Administration $ 192,168 $ 261,350
$ 285,940 $ 282,840 5020 Park Services 1,856,301 1,872,050 1,830,924 1,683,650 5030 Engineering & Capital Projects 1,006,154 1,131,760 1,132,021 1,034,200 5050 Streets I Signals I Sidewalks
1,690,826 1,543,750 1,336,612 1,355,600 5099 Pass Thru Accounts 84,273 85,000 85,000 85,000 2220 Urban Run-Off Program Fund 141,278 216,840 202,291 135,170 2230 Sewer Maintenance Fund
533,070 551,290 505,475 463,390 225x Lighting & Landscape Districts 64,001 46,111 49,461 46,293 4400 GFAR 2,906,951 3,767,402 2,858,488 605,000 4405 Traffic Mitigation 4410 Grant Funded
crp Proj ects 296,743 1,191,681 461,766 805,000 4461 Storm Drain #1 110,288 25,000 4462 Storm Drain #2 100,000 4463 Storm Drain #3 4480 Gas Tax -Street & Signals 1,013,995 533,499 514,328
442,000 6601 Equipment Replacement 318,985 53,830 19,888 693,940 6690 Vehicle Maintenance 513,098 515,080 443,150 459,245 6695 Building Maintenance 940,074 1,088,390 1,042,120 1,028,530
2270 PPW Department Grants 31,264 (5,754) Total Parks & Public Works $ 11,589,180 $ 12,858,033 $ 10,871,997 $ 9,244,858 Community Services 8010 Administration $ 140,779 $ 159,260 $ 153,327
$ 155,000 8020 Neighborhood Center 436,098 445,410 414,146 431,400 8030 Housing Program 80,694 86,860 120,030 101,300 8040 Community Grants 234,042 215,560 202,190 177,980 8070 Arts
& Culture 58,685 50,460 57,687 68,750 2210 Solid Waste Fund 145,306 190,805 165,608 305,171 2218 HCD Housing Rehab 14,527 193,800 273,051 211,300 2219 Comm. Development Block Grant 52,480
103,166 68,449 105,416 Total Community Services $ 1,162,611 $ 1,445,321 $ 1,454,488 $ 1,556,317 Library 8510 Administration $ 224,419 $ 213,390 $ 217,675 $ 218,950 8520 Adult Services
500,289 451,865 464,617 460,725 8530 Children's Services 348,624 357,990 369,175 386,450 8540 Technical Services 285,536 243,880 262,110 264,440 8550 Circulation Services 452,998 508,140
508,140 504,151 485,800 7710 Library Trust 38,751 12,000 56,761 17,500 Total Library $ 1,850,617 $ 1,787,265 $ 1,874,489 $ 1,833,865 Redevelopment Agency 9930 Capital Projects Fund $
4,748,130 $ 5,045,787 $ 3,020,740 $ 826,000 9950 Debt Service 2,629,981 3,435,785 3,361,152 3,518,184 9960 Low I Moderate Housing 383,104 247,125 127,274 262,250 Total Redevelopment
Agency $ 7,761,215 $ 8,728,697 $ 6,509,166 $ 4,606,434 Total Operating Expenditures $ 40,770,474 $ 44,477,185 $ 39,497,434 $ 38,230,567 . Plus Transfers Out 1,677,851 1,351,284 1,351,379
1,050,420 Total Expenditures by Department: $ 42,448,325 $ 45,828,469 $40,848,813 $ 39,280,987 III -23
SUMMARY of POSITIONS By Fund ATTACHMENT 2 iFY04/05 I FY 02/03 FY 03/04 FY 04/05 iAuthorized! Funded Funded Funded General Fund Town Council 5.85 ! 5.85 5.85 5.85 Office ofthe Town Clerk
1.00 i 1.00 Town Clerk Administration 4.00 ! 4.00 4.00 3.50 Town Treasurer 1.25 II 1.25 1.25 1.25 Town Attorney 2.00 ! 1.50 0.95 1.00 Town Manager's Department 14.80 ! 14.80 13.65 12.40
Community Development 19.30 I 17.75 17.40 17.90 Police Department 65.00 i 65.00 61.00 59.50 Parks & Public Works 33.46 I 35.24 31.30 26.96 Community Services 4.60 I 3.70 3.70 3.65 I
Library 11.75 i 11.25 10.75 11.10 163.01 j 160.34 149.85 144.11 I Special Revenue Funds I Police Department 7.50 i 8.00 8.00 5.50 Parks & Public
Works I 6.44 i 5.23 6.55 5.74 Community Services i 0.85 ! 0.75 0.75 0.80 Total Special Revenue Fund Staff i 14.791 13.98 15.30 12.04 I I i Internal Service Funds I i I Town Offices
I 0.75 1 ! 0.25 0.80 0.50 Town Manager 3.65 1 2.65 3.65 3.65 Parks & Public Works 4.35 3.53 3.15 3.55 3.55 Total Internal Services Funds Staff 8.75 I 6.43 7.60 7.70 I Redevelopment Agency
Funds 1.70 I Community Development I.. 1.25 1.20 1.70 Police Department ! r . 0.50 0.30 Parks & Public Works I H"I:<', 0.75 0.75 Total Redevelopment Agency Fund StaJ.T 2.951 1.25 1.20
2.75 ITotlH Town FTEs' ..>, 189.50 182.00 173.95 . 166,601 III -24
ATTACHMENT 2 SUMMARY of POSITIONS Budgeted FTEs by Department 70.00 60.00 50.00 40.00 30.00 20.00 10.00 Town Council Town Clerk Administration Town Manager's Department Police Department
Community Services FY2004/05 Budgeted FTEs by Department (Includes Converted Temporary Hours) Departments Town Council Office of the Town Clerk Town Clerk Administration Town Treasurer
Town Attorney Town Manager's Department Community Development Police Department Parks & Public Works Community Services Library Total Positions Authorized Positions 5.85 1.00 4.00 1.25
2.75 18.45 21.00 73.00 45.00 5.45 11.75 189.50 Funded Staff Positions 5.85 1.00 3.50 1.25 1.50 16.05 19.60 65.30 37.00 4.45 11.10 166.60 Temporary Staff Hours converted to FTEs 0.18
0.18 1.25 3.27 0.80 4.70 10.38 Total Budgeted Positions 6.03 1.00 3.50 1.25 1.50 16.23 19.60 66.55 40.27 5.25 15.80 176.98J Town Manager's Department staffing numbers include: Town Manager's
Office; Human Resources; Finance & Administrative Services; and Management Information Services. Temporary positions resultfrom seasonal, temporary, andpart-time labor needs. III -25
ATTACHMENT 2 SUMMARY of POSITIONS Funded FTEs by Department Five Year Staffing Trend 180.00 160.00 140.00 120.00 100.00 80.00 60.00 40.00 20.00 I!J Town
Council • Office of the Town Clerk iii Town Clerk Administration I!J Town Treasurer • Town Attorney o Town Manager's Department 1!1 Community Development Police Department 1!1 Parks
& Public Works I!l Community Services III Library FYOOI01 FY 01/02 FY 02/03 FY03104 FY04/05 FY 00/01 FY 01102 FY 02/03 FY 03/04 FY 04/05 Departments Actuals Actuals Aetuals Actuals Proposed
Town Council 5.35 5.85 5.85 5.85 5.85 Office of the Town Clerk 1.00 Town Clerk Administration 4.00 4.00 4.00 4.00 3.50 Town Treasurer 1.25 1.25 1.25 1.25 1.25 Town Attorney 2.75 2.75
1.75 1.75 1.50 Town Manager's Department 13.50 15.20 16.30 16.30 16.05 Community Development 20.00 19.75 18.60 18.60 19.60 Police Department 66.00 77.00 73.00 73.00 65.30 Parks & Public
Works 34.30 35.70 41.00 41.00 37.00 Community Services 3.25 4.70 4.45 4.45 4.45 Library 11.50 11.50 11.00 10.75 11.10 FTEs . I" 161.90 177.70 177.20 176.95
' "166.60 I Note -FTEs represent Town staffpositions funded in annual budgets. Numbers do not reflect temporary hours or the filled or unfilled status ofthe positions. III -26
SUMMARY of PERSONNEL CHANGES FY 2004/05 Personnel Information and schedules III -27 ATTACHMENT 2
SUMMARY of PERSONNEL CHANGES FY 2004/05 Personnel Information and schedules III -28 ATTACHMENT 2
SUMMARY of PERSONNEL CHANGES FY 2004/05 Personnel Information and schedules III -29 ATTACHMENT 2
FY 2004/05 Personnellnjormationandscheduks III -30 ATTACHMENT 2
ATTACHMENT 2 TOWN STAFF Positions by Home Department Authorized Funded FY 04/05 FY 02/03 FY 03/04 Funded FY 04/05 Funded Comments TOWN COUNCIL Councilmembers 5.00 5.00 5.00 5.00 TOTAL
DEPARTMENT FTEs 5.00 5.00 5.00 5.00 OFFICE OF THE ELECTED TOWN CLERK Clerk Administrator 1.00 Elected Town Clerk 1.00 TOTAL DEPARTMENT FTEs 4.00 Senior Deputy Clerk 1.00 Assistant Deputy
Clerk 2.00 1.00 CYfunding ofposition from .75 FTE to 1.0 FTE 1.00 CYfimding ofposition from .25 FTE to 1.OFTE 3.50 1.00 1.50 CY defunding .50 FTE 1.00 0.25 0.25 0.25 0.25 -
0.75 0.75 1.00 1.00 2.00 2.00 3.75 3.75 TOTAL DEPARTMENT FTEs 1.00 TOWN CLERK ADMINISTRATION TOWN TREASURER Treasurer 1.00 1.00 1.00 1.00 TOTAL DEPARTMENT FTEs 1.00
1.00 1.00 1.00 Town Attorney 1.00 1.00 1.00 Legal Assistant 0.75 0.75 0.75 Secretary to the Attorney 1.00 TOTAL DEPARTMENT FTEs 2.75 1.75 1.75 1.00 0.50 CYdefunding .25 FTE Continued
defunding of1.0 FTE. 1.50 TOWN MANAGER'S OFFICE Town Manager Assistant Town Manager Administrative Analyst 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.75 1.00 1.00 0.80 Continued defunding
.20 FTE, CYfunding of. 05 FTE Exec. Assistant to the Town Mgr. Office Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.80 CY defunding of.20 FTE TOTAL DEPARTMENT FTEs 5.00 5.00 4.75 4.60 HUMAN
RESOURCES DEPARTMENT Human Resources Director 1.00 Human Resources Specialists 2.00 1.00 2.00 1.00 1.70 1.00 1.40 CYdefunding to.75 & .65 FTEs TOTAL DEPARTMENT FTEs 3.00 3.00 2.70 2.40
III-31
ATTACHMENT 2 TOWN STAFF Positions by Home Department FY 04/05 FY 02/03 FY 03/04 FY 04/05 Authorized Funded Funded Funded Comments iFINANCE & ADMINISTRATIVE SERVICES Finance & Admin.
Director 1.00 1.00 1.00 1.00 Accounting Manager 1.00 1.00 1.00 1.00 Finance Project Coordinator 1.00 1.00 1.00 0.80 CYdefunding of.20 FTE. Position shared .55 FTE in Finance and .25
FTEinMIS Accountant 1.00 1.00 0.40 0.40 Continued dejimding to .40 FTE -Position shared with .60 FTE CDD Analyst position. Sr. Account Technician 1.75 1.75 1.75 1.75 Account Technician
2.00 2.00 2.00 1.60 CYdefunding of2 positions at .20 FTE each Sr. Account Clerk 1.00 1.00 1.00 0.80 CYdefunding of.20 FTE TOTAL DEPARTMENT FTEs 8.75 8.75 8.15 7.35 �
� __ __ -'---•._-,"-;--""7 -__--.'---_.-.•! MIS Manager 1.00 1.00 1.00
1.00 MIS Specialist 2.00 1.00 2.00 2.00 TOTAL DEPARTMENT FTEs 3.00 2.00 3.00 3.00 Community Developmt. Director 1.00 1.00 1.00 1.00 Asst. Community Dev. Director 1.00 1.00 1.00 1.00
Redevelopment Manager 1.00 1.00 1.00 1.00 Administrative Analyst 1.00 1.00 0.60 0.60 Continued dejimding to .60 FTE Position shared with .40 FTE Finance Accountant position. Administrative
Secretary 1.00 1.00 1.00 1.00 Secretary III 1.00 1.00 1.00 1.00 Associate Planner 4.00 4.00 4.00 4.00 Planner 1.00 1.00 CYFunding of1.0 FTE -underfilled with a Planning Technician Assistant
Planner 1.00 1.00 1.00 1.00 Counter Technician 2.00 2.00 2.00 2.00 Code Compliance Officer 1.00 1.00 1.00 1.00 Sr. Building Inspector 1.00 1.00 1.00 1.00 Building Inspector 4.00 4.00
4.00 4.00 Plan Check Engineer 1.00 Continued dejimding of1.0 FTE, supported by part-time consultant TOTAL DEPARTMENT FTEs 21.00 19.00 18.60 19.60 III -32
ATTACHMENT 2 TOWN STAFF Positions by Home Department FY 04/05 FY 02/03 FY 03/04 FY 04/05 Authorized Funded Funded Funded Comments POLICE Chief of Police 1.00 1.00 1.00 1.00 Police Captain
2.00 2.00 2.00 2.00 Police Sergeant 9.00 9.00 8.00 8.00 Continued defimding of1.0 FTE Police Officer 34.00 34.00 33.00 33.00 Continued defunding of1.0 FTE Community Services Officer
4.00 4.00 4.00 4.00 Crime Analyst 1.00 1.00 1.00 1.00 Records Communications Mgr 1.00 1.00 1.00 0.50 CYdefimding of.50 FTE Secretary to the Chief 1.00 1.00 1.00 1.00 Communications Dispatcher
8.00 8.00 7.00 7.00 Continued defunding of1.0 FTE Administrative Analyst 1.00 1.00 1.00 CYdefunding of1.0 FTE Police Records Specialist 4.00 4.00 3.00 3.00 Continued defunding of1.0
FTE Parking Coordinator 1.00 1.00 1.00 0.80 CY defunding of.20 FTE Parking Control Officer 6.00 6.00 6.00 4.00 CYdefunding of2.0 FTE TOTAL DEPARTMENT FTEs 73.00 73.00 69.00 65.30 ....
.. .. -. ,.--,.---'.....,.-...------
.. ..:•.,-......
•• PARKS and PUBLIC WORKS DEPARTMENT PPW Director 1.00 Town Engineer 1.00 Administrative Analyst 1.00 Administrative Specialist 1.00 Public Works Specialist 2.00 Superintendent
3.00 Facilities Coordinator PPW Supervisor 1.00 Town Arborist 1.00 Lead Parks & Maint. Worker 2.00 Sr. Parks & Maint. Worker 4.00 Parks & Maintenance Worker 15.00 Sweeper 1Operator 1.00
Tree Trimmer 1High Climber 1.00 Parks Service Officer 2.00 Associate Civil Engineer 4.00 Sr. Engineer Technician 1.00 Senior Engineer Inspector 1.00 Engineer Inspector 1.00 Equipment
Mechanic 2.00 TOTAL DEPARTMENT FTEs 45.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 Continued defunding of1.0 FTE 1.00 1.00 CYelimination
ofposition 1.00 CYfunding ofposition -reallocation from Facilities Coordinator position 1.00 1.00 1.00 2.00 1.00 1.00 Continued defunding of1.0 FTE 4.00 3.00 2.00 CYdefunding of1.0 FTE,
continued defunding of1.0 FTE 15.00 14.00· 12.00 CYdefunding of2.0 FTE, continued defunding of1.0 FTE 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 4.00 4.00 3.00 CYdefunding of1.0 FTE
1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 44.00 41.00 37.00 III -33
TOWN STAFF Positions by Home Department ATTACHMENT 2 Authorized Funded FY 04/05 FY 02/03 FY 03/04 Funded FY 04/05 Funded Comments iCOMMUNITY; SERVICES Community Services Director 1.00
1.00 1.00 1.00 Administrative Analyst 0.50 0.50 0.50 0.50 Administrative Secretary 1.00 1.00 1.00 1.00 Secretary II 1.00 Continued dejimding of1.0 FTE, supported by part-time hourly
Senior Coordinator 1.00 1.00 1.00 1.00 Volunteer Coordinator 0.75 0.75 0.75 0.75 TOTAL DEPARTMENT FTEs 5.25 4.25 4.25 4.25
[LmRARY Library Director 1.00 1.00 1.00 1.00 Assistant Library Director 1.00 1.00 1.00 1.00
Administrative Analyst 0.50 Continued deful1ding of.50 FTE Principal Librarian 3.00 3.00 3.00 3.00 Librarian 2.25 2.25 2.25 2.10 CYdefunding of. 15 FTE Associate Librarian 1.00 1.00
0.50 1.00 CYfunding of.50 FTE Library Assistant 2.50 2.50 2.50 2.50 Secretary III 0.50 0.50 0.50 0.50 0.50 TOTAL DEPARTMENT FTEs 11.75 11.25 10.75 11.10 . 189.50 " '181.75,' ;,173.70
'. 166.60 ;.'-",,>'{»\ " .•.• : <::":;,. , FY 02/03 FY 03/04 FY 04/05 Temporary Hours by Department Funded Funded Funded Town Council 500 375 Town Clerk 605 605 Town Treasurer Town Attorney's
Office Town Manager's Departmerlt 4,400 800 375 Community Development 4,160 2,400 Police Department 9,880 2,600 2,600 Parks & Public Works 7,415 7,595 6,795 Community Services 1,670
1,670 1,670 Library Department 11,440 12,420 9,768 Total Temporary Hours by Department 39,570 28,590 21,583 !CONVERTED HOURLY STAFF 1M2 13.75 10.38 (1.00 PTE == 2080 hours) III -34
ATTACHMENT 3 RESOLUTION RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS APPROVING FISCAL YEAR 2004/05 OPERATING/CAPITAL BUDGET AND CARRY-FORWARD AfPROPRIATIONS AND OTHER APPROVED
ADJUSTMENTS RELATING TO MEET AND CONFER PROCESS, MANAGEMENT COMPENSATION PLAN, AND MINOR CORRECTIONS WHEREAS, Section 2.30.295(b) of the Los Gatos Town Code requires the Town Manager
to annually prepare and submit a budget to the Town Council and be responsible for its administration; and WHEREAS, the Town Manager did submit a proposed budget for the 2004/05 to the
Town Council; and WHEREAS, the Town Manager did submit a proposed five-year capital improvement plan for FY's 2004/05 -2008/09; and WHEREAS, the Town Council has considered and reviewed
said proposed budget and capital improvement plan during public hearings. RESOL"'ED, that the Town Council hereby adopts as the budget for the Town ofLos Gatos for the 2004/05 fiscal
year the schedule entitled "Total Town Revenues By Fund and Total Town Expenditures By Fund" including the first year (FY 2004/05) ofthe Town's proposed Capital Improvement Plan as contained
in the Town's Proposed FY's 2004/05 -2008/09 Capital Improvement Plan. BE IT FURTHERRESOLVED, that the fmal adopted budget includes approved carry-forward . appropriations for unspent
operating grants and pass-throughs from FY 2003/04, and that there be carried forward from prior year's Reserve for Encumbrances within each fund an amount sufficient to cover approved
outstanding encumbrances as of June 30, 2004; .BE IT FURTHER RESOLVED, that the Town Council herebydirects staffthat any changes or impacts resulting from the Council approval ofthe
meet and confer process, management compensation plan, or any miscellaneous corrections resulting from further Town Council consensus direction received on June 7, 2004 or due to more
refined estimates be incorporated within the final published FY 2004/05 Operating and Capital Budget. .. . ,. ,
ATT 3 . PASSED AND ADOPTED at a regular meeting ofthe Town Council ofthe Town ofLos Gatos, California, held on the 7th day of June, 2004 by the following vote: COUNCIL
MEMBERS: AYES: NAYS: ABSENT: ABSTAIN: SIGNED: MAYOR OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA ATTEST: CLERK. OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA
ATTACHMENT 4 RESOLUTION RESOLUTION OF THE REDEVELOPMENT AGENCY CONSENTING TO THE PROVISION OF PUBLIC IMPROVEMENTS BY THE LOS GATOS REDEVELOPMENT AGENCY AND MAKING MANDATORY FINDINGS
IN, REGARDS TO CAPITAL PROJECTS PROVIDED FOR IN THE LOS GATOS REDEVELOPMENT AGENCY FY 2004/05 OPERATING AND FY's 2004/05-2008/09 CAPITAL BUDGET WHEREAS, Section 33445 of the Health and
Safety Code requires the local legislative body to consent to the provision ofpublic improvements by its Redevelopment Agency and makefindings: 1) that the public improvements are of
benefit to the project area or the innnediate neighborhood ofthe project area; 2) that no other reasonable means offinancing such public improvements are available to the connnunity,
and; 3) that the Agency's contribution to the cost ofthe public improvement or facility Will assist in eliminating one or more blighting conditions in the project area, and is consistent
with the Agency's implementation plan adopted pursuant to Section 33490 ofthe Health and Safety Code, the ("Implementation Plan"), and WHEREAS, the Redevelopment Agency's 2004/05-2008/09
Budget provides, funding for the following projects (the "Projects"): 1) Area Street Reconstruction; 2) Redevelopment Area Alley Improvements; 3) Downtown Parking Improvements;
WHEREAS, the Projects will be of substantial benefit to the downtown business district and surrounding areas of the Central Los Gatos Redevelopment Project Area (the "Project Area")
established pursuant to the 1991 Redevelopment Plan (the "Redevelopment Plan"); WHEREAS, the Town has limited financial resources for capital improvements and these funds are connnitted
to other critical infrastructure needs of the Town such as repairing aging streets outside of the Project Area; WHEREAS, the Projects have been specifically called for in the Town's
Redevelopment Plan and Implementation Plan; and WHEREAS, the Downtown infrastructure is currently in a deteriorated condition with broken pavement, deteriorated streets and alleys, deteriorated
sidewalks and is functionally obsolescent and the Projects will help eliminate these blighting conditions;
ATTACHMENT 4 THEREFORE BE IT RESOLVED, that the Town Council of the TOWN OF LOS GATOS does hereby consent to the provision of funding for the Projects by the Los Gatos Redevelopment
Agency in accordance with the Agency's FY 2004/05 Operating and FY 2004/05-2008/09 Capital Budget totaling adopted revenues of $4,923,885 and expenditures of $4,606,434; and BE IT FURTHER
RESOLVED, that the Agens;y Board hereby finds that the Projects are ofbenefit to the Project Area and the immediate neighborhood of the Project Area; and BE IT FURTHER
RESOLVED, that the Agency Board hereby finds that no other reasonable means of financing such public improvements are available to the community; and BE IT FURTHER RESOLVEp, that the
Agency Board hereby finds .that the Los Gatos Redevelopment Agency's contribution to the cost ofthe public improvements will assist in eliminating blighting conditions in the Project
Area, and is consistent with the Implementation Plan. BE IT FURTHER RESOLVED, that the Agency Board hereby directs staff that any changes or impacts resulting from the meet and confer
process, management compensation plan adjustments, including position and classification plans, or any miscellaneous corrections due to additional Agency Board consensus direction received
June 7, 2004 or more refined estimates be incorporated within the final published FY 2004/05 Operating Budget. PASSED AND ADOPTED at a regular meeting of the Redevelopment Agency of
the Town of Los Gatos held the 7th day of June, 2004, by the following vote: REDEVELOPMENT AGENCY MEMBERS: AYES: NAYS: ABSENT: ABSTAIN: SIGNED: CHAIR OF THE REDEVELOPMENT AGENCY TOWN
OF LOS GATOS; CALIFORNIA ATTEST: SECRETARY OF THE REDEVELOPMENT AGENCY TOWN OF LOS GATOS, CALIFORNIA