1b - Financial Summaries Section5/13/2011 PROPOSED
C - 1
0
50
100
150
200
250
300
FINANCIAL SUMMARIES
Total Revenues and Expenditures
Summary schedules which provide a high level overview of the entire Town budget, in a fund-type summary, as
well as by fund-specific and category-specific summary levels.
Total Budgeted Fund Activity ...................................................................................................................... C – 3
Total Revenue, Expenditure, and Fund Balance Trend Information ............................................................. C – 4
Total Revenues, Expenditures, and Fund Balance – 5 Year Summary ......................................................... C – 6
Total Town and RDA Revenues – by Fund ................................................................................................... C – 10
Total Town and RDA Expenditures – by Fund ............................................................................................. C – 12
Total Town and RDA Revenues – by Category ........................................................................................... C – 14
Total Town and RDA Expenditures – by Category ....................................................................................... C – 15
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 ending fund balance.
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 per Capita – Cities of Santa Clara County ..................................................... C – 22
General Fund Tax Revenues – 10 Year History of Key Tax Revenues ....................................................... C – 23
General Fund – Fund Balance Activity ......................................................................................................... C – 24
Operating Transfers
A schedule summarizing activity by fund, of estimated fund transfers for the prior year and budgeted for the
adopted fiscal year.
Schedule of Inter-fund Transfers ................................................................................................................... C – 25
5/13/2011 PROPOSED
C - 2
FINANCIAL SUMMARIES
Fund Balance
Fund Balance schedules, one which summarizes activity and ending fund balances to provide a quick look at
the ongoing status of the individual funds, and another which provides a 5 year trend.
Fund Balance Activity Summary – by Fund ................................................................................................ C – 26
5 Year Comparative Fund Balance – by Fund ............................................................................................... C – 28
Departmental Budgets
Department level schedules provide an overview of funding source and expenditure use, by each program
within the department.
Department Revenues – by Program ............................................................................................................. C – 30
Department Expenditures – by Program........................................................................................................ C – 32
Staffing
The labor position schedules provide a summary level view of operational staffing assignments, funding, and
trends. The Personnel Changes Summary discusses staffing levels and labor costs in more detail.
Departmental Staff – by Fund ....................................................................................................................... C – 34
Summary of FTE’s – by Department ............................................................................................................ C – 35
5 Year History of Funded Positions – by Department .................................................................................. C – 36
Summary of Personnel Changes ................................................................................................................... C – 37
Positions by Home Department ..................................................................................................................... C – 43
5/13/2011 PROPOSED
C - 3
TOTAL BUDGETED FUND ACTIVITY SUMMARY
FY 2011/12
This Total Budgeted Fund Activity Summary schedule groups the Town’s funds into four categories based on fund purpose:
Operating Funds - Ongoing operations are funded out of the various Operating Funds. This includes the Town’s General Fund
departmental program operations, as well as special revenue activities and internal service functions.
Fiduciary Funds – These funds 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, it 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 of the Agency, and the affordable housing element of the program.
Revenues,Expenditures, Fund
EstimatedPY CarryfwrdsUse of FBEstimatedBalance
Fund BalanceandandFund BalanceChange
Fund Category7/1/2011Transfers InTransfers Out6/30/2012From PY
Operating Funds
General Fund20,732,446$ 33,424,883$ 36,266,128$ 17,891,201$ (13.7%)
Community Dev Block Grant267,574 223,094 222,031 268,637 0.4%
Non-Point Source59,257 135,000 135,900 58,357 (1.5%)
Assessment Districts 108,731 40,200 37,100 111,831 2.9%
Equipment Replacement Fund3,062,621 319,819 204,092 3,178,348 3.8%
Workers Comp Self Insurance2,813,497 687,085 623,097 2,877,485 2.3%
ABAG Self Insurance1,972,403 532,958 625,224 1,880,137 (4.7%)
Office Stores Fund247,754 118,500 134,050 232,204 (6.3%)
Mgmt Information Systems2,282,847 1,001,546 1,056,207 2,228,186 (2.4%)
Vehicle Maintenance 411,225 540,100 536,200 415,125 0.9%
Facilities Maintenance919,754 1,050,300 1,142,733 827,321 (10.0%)
Total Operating Funds32,878,109$ 38,073,485$ 40,982,762$ 29,968,832$ (8.8%)
Trust & Agency Funds
Library Trust Funds869,700$ 56,318$ 479,534$ 446,484$ (48.7%)
Parking District Agency Fund325,038 141,830 148,265 318,603 (2.0%)
Total Trust & Agency Funds1,194,738 198,148 627,799 765,087 (36.0%)
Capital Funds
GFAR13,275,950$ 9,730,000$ 10,350,399$ 12,655,551$ *(4.7%)
Traffic Mitigation Fund79,232 2,185,000 2,185,000 79,232 0.0%
Grant Funded CIP Projects 8,081 690,150 690,150 8,081 0.0%
Storm Drain Funds829,949 102,540 285,000 647,489 (22.0%)
Construction Tax Fund2,400,548 51,010 - 2,451,558 2.1%
Gas Tax Fund134,971 834,310 756,000 213,281 58.0%
Total Capital Funds16,728,731$ 13,593,010$ 14,266,549$ 16,055,192$ (4.0%)
Redevelopment Agency Funds
Capital Projects1,262,871$ 660,000 715,952 1,206,919$ (4.4%)
Debt Service7,684,946 8,810,055 8,849,535 7,645,466 (0.5%)
Low/Moderate Housing Program- 1,666,032 406,091 1,259,941
Total Redevelopment Funds8,947,817$ 11,136,087$ 9,971,578$ 10,112,326$ 13.0%
TOTAL ALL FUNDS59,749,395$ 63,000,730$ 65,848,688$ 56,901,437$ (4.8%)
5/13/2011 PROPOSED
C - 4
TOTAL TOWN & RDA
REVENUE, EXPENDITURE, & FUND BALANCE TREND INFORMATION
*Expenditures and Transfers-Out may exceed Revenues due to the inclusion of planned and carry-forward capital projects.
Approximately $14 M funding for Library project came from issuance of Certificates of Participation (COP) in FY 2009/10.
RevenuesExpendituresDesignated
and and Fund
Year EndReferenceTransfers InTransfers OutBalance
2002/03Actuals37,405,672 41,334,324 45,747,094$
2003/04Actuals48,158,229 42,448,325 51,456,998$
2004/05Actuals36,878,439 40,696,344 47,639,093$
2005/06Actuals40,170,433 35,716,244 52,093,282$
2006/07Actuals47,575,202 40,769,411 58,899,073$
2007/08Actuals57,785,659 54,751,856 62,238,414$
2008/09Actuals58,959,243 51,969,286 69,273,392$
2009/10Actuals68,176,236 62,169,732 75,479,395$
2010/11Estimated52,378,712 66,320,898 59,749,395$
2011/12Adopted63,000,730 65,848,688 56,901,437$
5/13/2011 PROPOSED
C - 5
TOTAL TOWN & RDA
REVENUE, EXPENDITURE, & FUND BALANCE TREND INFORMATION
The Town continues to focus on priority issues of maintaining public safety; maintaining and enhancing
infrastructure including streets and parks; and providing library, community development, and community services
to the Town. These priorities are coordinated with protecting the Town’s fiscal health, and ensuring cost efficient
and effective delivery of Town-wide administrative services. A continued emphasis on the implementation of
various cost savings, revenue enhancements, operating efficiencies and a policy to establish a revenue stabilization
reserve over recent years have softened the impact of continuing negative fiscal developments. However, as
depicted in the revenue and expenditures graph on the previous page, fund balances are not expected to grow in FY
2011/12. Fund balances are actually expected to decline due to the use of designated reserves for vital capital
improvements as approved in the FY 2011/12 – 2015/16 Capital Improvement Plan.
The FY 2011/12 budget is a balanced budget, but the five-year financial forecast projects continuing deficits each
year thereafter if the economy doesn’t improve significantly or further corrective actions not are taken. Shortfalls
are the result of recessionary impacts on the Town’s locally generated revenues, anticipated declines in sales tax
revenue from Netflix, due to changes in their business model, and projected cost increases for employer paid
benefits due to PERS investment losses, and the ongoing impacts of funding post-retirement health benefits on an
actuarial basis as required by Governmental Accounting Standards Board (GASB) Statement #45. Other key trends
affecting the fund balance forecast include:
Salary and Benefits Increases – Salaries and benefits account for 34% of the Town’s total expenditures and 57% of
General Fund expenditures in FY 2011/12. Delivery of Town services is highly dependent on labor. The single
largest driver of this cost has been the Town’s contribution to the Public Employees Retirement System (PERS) on
behalf of public safety employees. The Town’s safety retirement contribution rates paid to the PERS have more
than doubled in the recent past years and are expected to continue to increase over the next several years. In FY
2010/11, the employer PERS contribution rate for safety employees was 33.58% and is expected to adjust to 38.65%
in FY 2011/12. For all other employees, the rate will increase from 14.43% in FY 2010/11 to 18.49% in FY
2011/12.
In response to the fiscal challenges facing the Town, discussions with bargaining groups are underway to explore the
potential for achieving budget savings through a variety of cost containment strategies, including furloughs.The
Memorandum of Understanding (MOU) with the Town Employees’ Association (TEA) expired as of December 31,
2010 and a new Tentative Agreement has been reached between the parties. The Tentative Agreement includes a 2-
tier pension formula and increases employee contributions for dependent health coverage. The agreement is pending
final adoption by Council. The agreement between the Town and American Federation of State, County and
Municipal Employess (AFSCME) expired on December 31, 2010; however, AFSME requested to delay negotiations
until a new agreement with TEA is adopted. The current agreement with the Police Officers Association (POA)
reflects a salary adjustment of 4% in FY 2011/12. Options are being explored with the POA to restructure its
current labor agreement in lieu of furloughs given impacts on patrol schedule.
Other Cost Drivers – A significant cost drivers for the Town is the continuing rise in energy costs, including fuel for
safety and maintenance vehicles, water for parks and landscaping, natural gas and electricity to heat and cool
buildings, and lighting for street lights, parking lots, and Town facilities. The Energy Information Administration of
the U.S. government projects that energy costs will continue to increase in FY 2011/12. As a result, the Town will
continue to explore energy efficient alternatives at existing and future facilities.
Revenue Recovery – Recovery from the current economic recession is predicted to be slow and revenues for FY
2011/12 are expected to show little growth. Total Town revenues for FY 2011/12 have been adjusted to reflect
revised estimates made during the current year, averaging 14% higher than the prior year estimated revenues. This
change in revenue is largely due to increased funding in the General Fund Appropriated Reserve (GFAR) from the
Public Improvement Grant.
5/13/2011 PROPOSED
C - 6
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
REVENUESProperty Tax
6,580,164
7,066,858
7,057,258
7,057,255
7,057,265
-
-
-
-
-
VLF Backfill
2,141,994
2,307,040
2,343,495
2,343,495
2,366,930
-
-
-
-
-
Sales & Use Tax
9,345,432
8,486,999
8,317,217
9,067,220
9,400,000
-
-
-
-
-
Franchise Fees
1,659,830
1,698,061
1,699,839
1,699,835
1,716,830
-
-
-
-
-
Transient Occupancy Tax
1,245,078
966,638
923,783
923,780
933,020
-
-
-
-
-
Other Taxes
456,712
350,172
408,612
408,610
408,945
33,725
33,540
33,768
37,760
37,760
Licenses & Permits
2,450,829
1,820,007
2,035,308
1,973,325
1,902,335
-
-
-
-
-
Intergovernmental
868,249
634,580
878,656
695,430
739,893
104,702
133,046
49,945
294,570
210,594
Town Services
1,853,054
2,054,603
2,565,437
2,491,896
2,571,951
166,660
135,000
135,000
135,000
135,000
Internal Srvc Reimbursement
-
-
-
-
-
-
-
-
-
-
Fines & Forfeitures
311,155
563,721
571,245
547,696
597,856
-
-
-
-
-
Interest
3,123,491
2,107,206
870,512
588,101
717,981
35,010
23,254
15,130
14,940
14,940
Other Sources
2,914,343
10,004,684
3,681,779
3,929,259
4,594,957
-
-
-
-
-
CIP Proj Reimbursement
-
-
-
-
-
-
Fund Transfers In
372,479
437,925
440,326
463,920
416,920
-
-
-
-
TOTAL REVENUES
33,322,810
38,498,494
31,793,467
32,189,822
33,424,883
340,097
324,840
233,843
482,270
398,294
EXPENDITURESSalaries & Benefits
19,588,636
20,403,018
19,356,682
19,784,411
20,711,882
114,146
130,428
91,481
87,719
106,868
Operating Expenditures
4,712,396
5,385,818
5,940,791
5,981,489
6,797,795
49,406
51,632
51,932
51,063
58,180
Grants & Awards
196,042
208,240
228,850
250,070
175,620
35,564
179,502
536,234
219,640
25,464
Fixed Assets
-
-
3,140,811
-
-
-
-
-
-
-
Interest
-
-
-
-
-
21,376
10,332
1,638
-
100
Internal Service Charges
3,409,347
3,540,057
3,240,600
3,034,362
3,136,104
40,869
40,066
15,949
13,508
9,348
Capital Projects
-
-
-
-
-
-
-
-
-
-
Capital Acquisitions
62,628
536,229
-
-
-
-
-
-
-
-
Facilities Maintenance
-
-
-
-
-
-
-
-
-
-
Debt Service
930,718
929,239
931,371
1,355,236
2,094,727
-
-
-
1,000
-
Transfers
6,339,504
2,213,054
825,000
900,000
3,350,000
82,210
115,979
6,756
4,920
195,070
TOTAL EXPENDITURES
35,239,271
33,215,655
33,664,105
31,305,568
36,266,128
343,571
527,939
703,990
377,850
395,030
Net Increase (Decrease)
(1,916,461)
5,282,839
(1,870,638)
884,254
(2,841,245)
(3,474)
(203,099)
(470,147)
104,420
3,264
Beginning Fund Balance
19,004,029
17,129,877
22,709,278
20,838,637
20,732,446
1,346,710
1,343,236
1,140,137
669,990
774,410
Ending Fund Balance
17,129,877$
22,709,278$
20,838,637$
20,732,446$
17,891,201$
1,343,236$
1,140,137$
669,990$
774,410$
777,674$
GENERAL FUNDTOTAL TOWN & RDA
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARYSPECIAL REVENUE FUNDS
5/13/2011 PROPOSED
C - 7
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
REVENUESProperty Tax
-
-
-
-
-
-
-
-
-
-
VLF Backfill
-
-
-
-
-
-
-
-
-
-
Sales & Use Tax
-
-
-
-
-
-
-
-
-
-
Franchise Fees
-
-
-
-
-
-
-
-
-
-
Transient Occupancy Tax
-
-
-
-
-
-
-
-
-
-
Other Taxes
-
-
-
145,556
136,775
139,685
142,288
139,030
Licenses & Permits
-
-
-
-
-
-
-
-
-
-
Intergovernmental
-
-
-
-
-
-
-
-
-
-
Town Services
-
-
-
-
-
-
-
-
-
Internal Srvc Reimbursement
4,304,486
4,425,622
4,121,575
3,996,210
4,092,268
-
-
-
-
-
Fines & Forteitures
-
-
-
-
-
-
-
-
-
-
Interest
50
40
39
22
40
22,020
17,707
11,036
11,667
11,118
Other Sources
169,438
115,029
156,556
161,130
158,000
25,276
32,341
20,738
545,718
48,000
CIP Proj Reimbursement
-
-
-
-
-
-
-
-
Fund Transfers In
15,500
20,980
8,990
-
-
-
-
-
-
TOTAL REVENUES
4,489,474
4,561,671
4,287,160
4,157,362
4,250,308
192,852
186,823
171,459
699,673
198,148
EXPENDITURESSalaries & Benefits
981,152
1,069,437
1,003,584
961,993
1,104,004
-
-
-
-
-
Operating Expenditures
2,781,996
2,291,094
2,473,435
2,715,678
2,734,600
36,661
26,020
24,526
25,971
482,359
Grants & Awards
-
-
-
-
-
-
-
-
Fixed Assets
451,350
248,319
376,858
192,269
189,000
-
-
-
-
-
Interest
-
-
-
-
-
142,836
145,681
142,930
144,583
145,440
Internal Service Charges
-
-
-
-
-
-
-
-
-
-
Capital Projects
-
-
-
-
-
-
-
-
-
-
Capital Acquisitions
-
-
-
-
-
-
-
-
-
-
Facilities Maintenance
-
-
-
-
-
-
-
-
-
-
Debt Service
-
-
-
-
-
-
-
-
-
-
Transfers
119,471
659,804
201,800
194,000
294,000
-
-
-
-
-
TOTAL EXPENDITURES
4,333,969
4,268,654
4,055,677
4,063,940
4,321,604
179,497
171,701
167,456
170,554
627,799
Net Increase (Decrease)
155,505
293,017
231,483
93,422
(71,296)
13,355
15,122
4,003
529,119
(429,651)
Beginning Fund Balance
10,936,652
11,092,157
11,385,174
11,616,657
11,710,079
633,140
646,495
661,617
665,620
1,194,739
Ending Fund Balance
11,092,157
$
11,385,174
$
11,616,657
$
11,710,079
$
11,638,783
$
646,495
$
661,617
$
665,620
$
1,194,739
$
765,088
$ LIBRARY TRUSTS & PARKING ASSESSMENT FUNDS
TOTAL TOWN & RDA INTERNAL SERVICE FUNDS
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY
5/13/2011 PROPOSED
C - 8
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
REVENUESProperty Tax
-
-
-
-
-
8,072,177
8,574,216
9,022,789
8,029,440
8,205,160
VLF Backfill
-
-
-
-
-
-
-
-
-
-
Sales & Use Tax
-
-
-
-
-
-
-
-
-
-
Franchise Fees
-
-
-
-
-
-
-
-
-
-
Transient Occupancy Tax
-
-
-
-
-
-
-
-
-
-
Other Taxes
29,656
14,392
-
-
-
35
73
-
-
Licenses & Permits
202,492
142,143
272,862
332,500
274,000
-
-
-
-
-
Intergovernmental
2,155,286
1,366,727
3,154,121
3,024,569
3,517,290
-
-
-
-
-
Town Services
-
-
-
-
-
-
-
-
-
-
Internal Srvc Reimbursement
-
-
-
-
-
-
-
-
-
-
Fines & Forteitures
-
-
-
-
-
-
-
-
-
-
Interest
134,270
118,620
68,430
47,910
48,570
897,964
700,010
220,128
289,637
186,200
Other Sources
153,286
334,601
16,594,852
270,293
6,113,000
4
-
16,044
-
-
CIP Proj Reimbursement
41,105
(10,500)
-
-
-
930,718
929,239
931,371
1,355,236
2,094,727
Fund Transfers In
6,273,466
2,642,933
834,635
900,000
3,640,150
550,000
575,000
575,000
600,000
650,000
TOTAL REVENUES
8,989,561
4,608,916
20,924,900
4,575,272
13,593,010
10,450,863
10,778,500
10,765,405
10,274,313
11,136,087
EXPENDITURESSalaries & Benefits
48,297
5,515
103,210
152,300
154,199
250,867
196,443
308,043
324,645
252,869
Operating Expenditures*
-
-
40,186
25,050
-
174,209
206,491
353,094
297,010
278,462
Grants & Awards
-
-
-
-
-
932,700
90,000
412,000
150,000
-
Fixed Assets
-
-
-
-
-
-
-
-
-
-
Interest
-
-
-
-
-
651,556
635,075
617,204
1,020,236
1,209,726
Internal Service Charges
2,280
240
2,667
6,485
-
15,516
11,354
16,972
18,050
13,752
Capital Projects
5,340,853
5,084,990
7,390,910
14,444,390
13,894,350
1,401,592
1,086,833
4,957,121
418,510
1,000
Capital Acquisitions
-
-
-
-
-
-
-
-
-
-
Facilities Maintenance
-
-
-
-
-
-
-
-
-
-
Debt Service
-
-
309,158
20,500
-
5,167,419
5,780,395
8,242,544
12,847,690
7,565,769
Transfers
120,259
113,001
250,396
265,000
218,000
550,000
575,000
575,000
600,000
650,000
TOTAL EXPENDITURES
5,511,689
5,203,746
8,096,527
14,913,725
14,266,549
9,143,859
8,581,591
15,481,978
15,676,141
9,971,578
Net Increase (Decrease)
3,477,872
(594,830)
12,828,373
(10,338,453)
(673,539)
1,307,004
2,196,909
(4,716,573)
(5,401,828)
1,164,509
Beginning Fund Balance
12,148,119
15,625,991
15,031,161
27,859,534
17,521,081
15,180,946
16,487,948
18,684,857
13,968,284
8,566,456
Ending Fund Balance
15,625,991$
15,031,161$
27,859,534$
17,521,081$
16,847,542$
16,487,950$
18,684,857$
13,968,284$
8,566,456$
9,730,965$
*
Includes Pass Thrus
REDEVELOPMENT AGENCY
CAPITAL PROJECT FUNDSTOTAL TOWN & RDA
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY
5/13/2011 PROPOSED
C - 9
2007/08Actual
2008/09Actual
2009/10Actual
2010/11 Estimate
2011/12Budget
REVENUESProperty Tax
14,652,343
15,641,075
16,080,047
15,086,695
15,262,425
VLF Backfill
2,141,994
2,307,040
2,343,495
2,343,495
2,366,930
Sales & Use Tax
9,345,432
8,486,999
8,317,217
9,067,220
9,400,000
Franchise Fees
1,659,830
1,698,061
1,699,839
1,699,835
1,716,830
Transient Occupancy Tax
1,245,078
966,638
923,783
923,780
933,020
Other Taxes
665,649
534,914
582,138
588,658
585,735
Licenses & Permits
2,653,321
1,962,150
2,308,170
2,305,825
2,176,335
Intergovernmental
3,128,237
2,134,353
4,082,722
4,014,569
4,467,777
Town Services
2,019,714
2,189,603
2,700,437
2,626,896
2,706,951
Internal Srvc Reimbursement
4,304,486
4,425,622
4,121,575
3,996,210
4,092,268
Fines & Forteitures
311,155
563,721
571,245
547,696
597,856
Interest
4,212,805
2,966,837
1,185,275
952,277
978,849
Other Sources
3,262,347
10,486,655
20,469,969
4,906,400
10,913,957
CIP Proj Reimbursement
971,823
918,739
931,371
1,355,236
2,094,727
Fund Transfers In
7,211,445
3,676,838
1,858,951
1,963,920
4,707,070
TOTAL REVENUES
57,785,659
58,959,245
68,176,234
52,378,712
63,000,730
EXPENDITURESSalaries & Benefits
20,983,090
21,804,839
20,863,000
21,090,488
22,329,822
Operating Expenditures
7,754,668
7,961,055
8,883,964
10,820,259
10,351,396
Grants & Awards
1,164,306
477,742
1,177,084
638,000
201,084
Fixed Assets
451,350
248,319
3,517,669
325,000
189,000
Interest
815,768
791,088
761,772
146,283
1,355,266
Internal Service Charges
3,468,012
3,591,717
3,276,188
3,040,461
3,159,204
Capital Projects
6,742,445
6,171,823
12,348,031
17,088,486
13,895,350
*
Capital Acquisitions
62,628
536,229
-
-
-
Facilities Maintenance
-
-
-
-
-
Debt Service
6,098,137
6,709,634
9,483,073
10,945,550
9,660,496
Transfers
7,211,444
3,676,838
1,858,952
2,031,896
4,707,070
TOTAL EXPENDITURES
54,751,848
51,969,284
62,169,733
66,126,423
65,848,688
Net Increase (Decrease)
3,033,801
6,989,958
6,006,501
(14,129,066)
(2,847,958)
*
Beginning Fund Balance
59,249,596
62,325,704
69,273,387
73,878,461
59,749,395
Ending Fund Balance
62,325,706
$
69,273,387
$
75,279,888
$
59,749,395
$
56,901,437
$
* Change in these items reflect completion of the Police Operation Building and the initiation of the Library construction.TOTAL ALL FUNDSTOTAL TOWN & RDA
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY
5/13/2011 PROPOSED
C - 10
TOTAL TOWN & RDA REVENUES
BY FUND
(Includes Transfers In)
2007/082008/092009/102010/112010/11%2011/12Change
FundFund NameActualsActualsActualsAdoptedEstimatedChangeAdoptedfrom PY
General Funds
111General Fund33,057,656 38,498,494 31,793,465 33,196,691 32,189,822 4.4%33,424,883 0.7%
Special Revenue Funds
221Solid Waste Management265,154 - - - - -
211HCD Housing Rehabilitation32,140 20,454 13,191 12,500 12,500 (5.2%)12,500 0.0%
212HCD-CDBG104,702 133,046 49,945 124,401 294,570 149.1%210,594 69.3%
222Urban Run-Off Program166,660 135,000 135,000 135,000 135,000 0.0%135,000 0.0%
Assessment Districts
231Blackwell District3,308 3,250 3,348 3,240 3,240 (3.2%)3,240 0.0%
232Kennedy Meadows District10,549 10,624 10,595 10,625 10,625 0.3%10,625 0.0%
233Gemini Court District4,375 4,392 4,389 4,380 4,380 (0.2%)4,380 0.0%
234Santa Rosa Heights District6,480 6,265 5,610 5,950 5,950 6.1%5,950 0.0%
235Vasona Heights District9,901 9,935 10,004 9,935 9,935 (0.7%)9,935 0.0%
236Hillbrook District1,983 1,873 1,762 6,070 6,070 244.5%6,070 0.0%
Internal Service Funds
611Self Insurance Fund586,436 540,326 491,082 511,820 511,870 4.2%532,958 4.1%
612Worker's Comp Self Insurance668,518 650,526 648,890 675,590 675,612 4.1%687,085 1.7%
621Management Info Systems951,982 1,037,521 1,002,319 1,003,390 1,020,220 0.1%1,001,546 (0.2%)
622Office Stores Fund104,521 144,924 119,598 124,500 120,800 4.1%118,500 (4.8%)
631Equipment Replacement409,460 427,220 389,675 334,560 334,560 (14.1%)319,819 (4.4%)
632Vehicle Maintenance Fund612,247 638,022 624,500 487,600 487,600 (21.9%)540,100 10.8%
633Facilities Maintenance Fund1,156,310 1,123,133 1,011,096 1,006,700 1,006,700 (0.4%)1,050,300 4.3%
Trust & Agency Funds
711Library Trust24,385 31,932 20,601 30,900 46,500 50.0%45,800 48.2%
712Hooked on History Project3,141 1,519 1,076 100 3,335 (90.7%)3,018 2918.0%
713Ness Trust Bequest4,950 5,490 3,710 2,000 1,500 (46.1%)1,500 (25.0%)
714Betty McClendon Trust3,040 2,800 1,890 1,000 1,000 (47.1%)1,000 0.0%
716Barbara J Cassin Trust- - - - 501,250 - %5,000 - %
721Parking District #88157,336 145,082 144,182 146,088 146,088 1.3%141,830 (2.9%)
Capital Project Funds
411GFAR6,985,783 3,035,695 17,807,049 1,393,698 1,221,293 (92.2%)9,730,000 598.1%
421Grant Funded CIP Projects1,204,395 696,557 2,379,704 1,025,219 2,082,218 (56.9%)690,150 (32.7%)
461Storm Drain #157,092 163,682 39,962 48,120 68,120 20.4%48,120 0.0%
462Storm Drain #264,394 55,208 61,285 54,320 63,420 (11.4%)53,420 (1.7%)
463Storm Drain #311,192 (2,302) 2,665 4,100 700 53.8%1,000 (75.6%)
471Traffic Mitigation- 46,100 60,429 454,000 368,877 651.3%2,185,000 381.3%
472Const Utility Underground106,096 87,352 68,766 47,240 82,240 (31.3%)51,010 8.0%
481Gas Tax - Street & Signal560,610 526,622 505,041 494,350 796,048 (2.1%)834,310 68.8%
Redevelopment Agency Funds
911RDA - Capital Project Funds688,569 641,908 580,951 625,000 617,937 7.6%660,000 5.6%
921RDA - Debt Service Fund 7,834,896 8,145,423 8,313,191 8,823,720 7,965,486 6.1%8,810,055 (0.2%)
931RDA - Low/Moderate Housing 1,927,398 1,991,170 1,871,270 1,730,890 1,690,890 (7.5%)1,666,032 (3.7%)
Total Fund Rev and Transfers-In57,785,659 58,959,243 68,176,241 52,533,697 52,486,356 (22.9%)63,000,730 19.9%
5/13/2011 PROPOSED
C - 11
TOTAL TOWN & RDA REVENUES
BY FUND
2007/082008/092009/102010/112010/112011/12% of
ActualsActualsActualsAdoptedEstimatedAdoptedTotal
General Fund33,322,810$ 38,498,494$ 31,793,466$ 33,196,691$ 32,189,822$ 33,424,883$ 53.0%
Special Revenue Funds340,098 324,839 233,844 312,101 482,270 398,294 0.6%
Internal Service Funds4,489,474 4,561,672 4,287,160 4,144,160 4,157,362 4,250,308 6.7%
Trust & Agency Funds192,852 186,823 171,459 180,088 699,673 198,148 0.3%
Capital Project Funds8,989,562 4,608,914 20,924,901 3,521,047 4,575,272 13,593,010 21.6%
Redevelopment Agency Funds10,450,863 10,778,501 10,765,406 11,179,610 10,274,313 11,136,087 17.7%
Total Rev & Transfers In57,785,659$ 58,959,243$ 68,176,236$ 52,533,697$ 52,378,712$ 63,000,730$ 100.0%
FY 2011/12 Revenues By Fund
FY TotalStatus
2002/0337,405,672 Actuals
2003/0448,158,229 Actuals
2004/0536,878,439 Actuals
2005/0640,170,433 Actuals
2006/0747,575,202 Actuals
2007/0857,785,659 Actuals
2008/0958,959,243 Actuals
2009/1068,176,236 Actuals
2010/1152,378,712 Estimated
2011/1263,000,730 Projected
TOWN and RDA REVENUE HISTORICAL TREND
(Includes Transfers In)
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
5/13/2011 PROPOSED
C - 12
TOTAL TOWN & RDA EXPENDITURES
BY FUND
(Includes Transfers Out)
2007/082008/092009/102010/112010/11%2011/12%
FundFund NameActualsActualsActualsAdoptedEstimatedChangeAdoptedChange
General Funds
111General Fund35,239,271 33,215,655 33,664,105 33,257,706 31,305,568 (1.2%)36,266,128 9.0%
111Special Revenue Grants- - - - - - %- - %
Special Revenue Funds
221Solid Waste Management- - - - - -
211HCD Housing Rehabilitation21,376 157,104 505,823 251,700 196,000 (50.2%)5,100 (98.0%)
212HCD-Community Block Grant102,396 134,056 49,498 122,518 28,803 147.5%216,931 77.1%
222Urban Run-Off Program186,399 203,370 114,977 137,432 115,947 19.5%135,900 (1.1%)
- - - - %- %
Assessment Districts
231Blackwell District2,490 2,422 3,420 3,220 3,220 (5.8%)3,220 0.0%
232Kennedy Meadows District6,767 6,811 6,859 7,630 7,630 11.2%7,630 0.0%
233Gemini Court District3,076 3,076 3,076 5,000 5,000 62.5%5,000 0.0%
234Santa Rosa Heights District8,638 8,638 8,638 11,590 7,990 34.2%7,990 (31.1%)
235Vasona Heights District7,957 7,601 7,362 6,670 6,670 (9.4%)6,670 0.0%
236Hillbrook District4,472 4,861 4,336 6,590 6,590 52.0%6,590 0.0%
Arroyo Del Rancho- - - - %- %
Internal Service Funds
611Self Insurance Fund856,026 304,072 504,146 647,392 618,102 28.4%625,224 (3.4%)
612Worker's Comp Self Insurance477,923 651,298 506,795 632,463 587,490 24.8%623,097 (1.5%)
621Management Info Systems913,662 985,887 967,384 1,114,436 948,026 15.2%1,056,207 (5.2%)
622Office Stores Fund107,937 119,407 126,686 143,000 129,403 12.9%134,050 (6.3%)
631Equipment Replacement Fund480,136 232,047 578,737 330,366 368,899 (42.9%)204,093 (38.2%)
632Vehicle Maintenance Fund571,825 600,994 464,303 537,428 504,904 15.7%536,200 (0.2%)
633Building Maintenance Fund926,460 1,374,949 907,626 1,072,372 907,116 18.2%1,142,733 6.6%
Trust & Agency Funds
711Library Trust18,340 15,627 17,980 43,875 19,811 144.0%38,155 (13.0%)
712Hooked on History Project9,850 7,617 3,592 - 3,335 (100.0%)2,000 - %
713Ness Trust Bequest- - - 189,007 - - %191,750 1.5%
714Betty McClendon Trust5,691 - - 96,179 - 97,629 1.5%
716Barbara J Cassin Trust- - - - - 150,000 - %
721Parking District #88145,589 148,436 145,884 147,408 147,408 1.0%148,265 0.6%
Capital Project Funds
411GFAR3,257,217 3,696,379 5,192,280 25,635,602 10,945,811 393.7%10,350,399 (59.6%)
421Grant Funded CIP Projects1,368,653 552,259 1,743,648 1,025,219 2,548,784 (41.2%)690,150 (32.7%)
461Storm Drain #126,337 163,890 45,890 - - (100.0%)285,000 - %
462Storm Drain #2- - - - - - %- - %
463Storm Drain #321,000 261,457 17,180 - 25,000 (100.0%)- - %
471Traffic Mitigation14,259 46,100 60,429 454,000 368,877 651.3%2,185,000 381.3%
472Const Utility Underground- - 208,347 - 4,707 (100.0%)- - %
481Gas Tax - Street & Signal824,223 483,661 828,753 606,000 1,020,546 (26.9%)756,000 24.8%
482Traffic Congestion Relief- - -
Redevelopment Agency Funds
911RDA - Capital Project Funds2,007,716 1,574,059 1,237,563 704,125 764,079 (43.1%)715,952 1.7%
921RDA - Debt Service Fund 5,850,269 6,448,986 8,882,082 9,412,880 7,699,762 6.0%8,849,535 (6.0%)
931RDA - Low/Moderate Housing 1,285,874 558,546 5,362,333 3,527,548 6,830,945 (34.2%)406,090 (88.5%)
Total Operating Exp by Fund:54,751,829 51,969,265 62,169,732 80,129,356 66,126,423 28.9%65,848,688 (17.8%)
5/13/2011 PROPOSED
C - 13
TOTAL TOWN & RDA EXPENDITURES
BY FUND
General Fund
55.1%
Special Revenue
Funds
0.6%
Internal Service
Funds
6.6%
Trust & Agency
Funds
1.0%
Capital Project
Funds
21.7%
Redevelopment
Agency Funds
15.1%
2007/082008/092009/102010/112010/112011/122011/12
ActualsActualsActualsAdoptedEstimatedAdopted%
General Fund35,239,271$ 33,215,655$ 33,664,105$ 33,257,706$ 31,305,568$ 36,266,128$ 55.1%
Special Revenue Funds343,571 527,939 703,989 552,350 377,850 395,031 0.6%
Internal Service Funds4,333,969 4,268,654 4,055,677 4,477,457 4,063,940 4,321,604 6.6%
Trust & Agency Funds179,470 171,680 167,456 476,469 170,554 627,799 1.0%
Capital Project Funds5,511,689 5,203,746 8,096,527 27,720,821 14,913,725 14,266,549 21.7%
Redevelopment Agency Funds9,143,859 8,581,591 15,481,978 13,644,553 15,294,786 9,971,577 15.1%
Total Exp & Transfers Out54,751,829$ 51,969,265$ 62,169,732$ 80,129,356$ 66,126,423$ 65,848,688$ 100.0%
FY TotalStatus
2002/0341,334,324 Actuals
2003/0442,448,325 Actuals
2004/0540,696,344 Actuals
2005/0635,716,244 Actuals
2006/0740,769,411 Actuals
2007/0854,751,856 Actuals
2008/0951,969,286 Actuals
2009/1062,169,732 Actuals
2010/1166,126,423 Estimated
2011/1265,848,688 Projected
TOWN and RDA EXPENDITURE HISTORICAL TREND
(Includes Transfers Out)
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
5/13/2011 PROPOSED
C - 14
TOTAL TOWN & RDA REVENUES
BY CATEGORY
FY 2011/12 Budgeted Revenues
Total Budgeted Revenues (exclusive of Bond Proceeds and Transfers In) for most revenue categories reflect moderate
declines. Key revenue highlights include:
Property Tax – Property Tax revenues are anticipated to experience flat growth in FY 2011/12.
Sales and Use Tax – Town sales and use tax revenues continue to be impacted by the national recession. However, this
decline was partially offset in FY 2010/11 by the continued success of one internet retail business, coupled with an
increase in sales tax revenue from another general retail provider and auto dealer. This boost in sale tax revenue, which
was adjusted as part of the FY 2010/11 mid-year update, reflects an 11% increase in the proposed FY 2011/12 sales tax
revenue compared to the prior year adopted budget. Sales tax projections indicate that the adjustment made in FY 2010/11
is not a trend and subsequent fiscal years will reflect a much lower rate of growth given the economic climate and
declining revenues from the internet retail business due to changes in their business model.
Licenses and Permits – Licenses and Permits reflect a 1% decrease in 2011/12. While development activity is forecasted
to be lower in FY 2011/12, fee adjustments and overhead charges may help to offset this anticipated decline.
Intergovernmental Revenues – Decreases in intergovernmental revenues are due reductions in carry-forward grant
funding from the prior year.
Interest – Interest income is forecasted to be lower in FY 2011/12 due to a declining interest rate environment and reduced
cash balances than prior years as a result of significant capital expenditures planned for the coming fiscal year.
2007/082008/092009/102010/112010/112011/12% of
RevenuesActualsActualsActualsAdoptedEstimatedAdoptedTotal
Property Tax15,288,335$ 16,161,596$ 16,662,186$ 15,510,328$ 15,086,695$ 15,262,425$ 24.2%
VLF Backfill Property Tax2,141,994 2,307,040 2,343,495 2,366,930 2,343,495 2,366,930 3.8%
Sales & Use Tax9,345,432 8,486,999 8,317,217 8,350,000 9,067,220 9,400,000 14.9%
Franchise Fees1,659,830 1,698,061 1,699,839 1,931,950 1,699,835 1,716,830 2.7%
Transient Occupancy Tax1,245,078 966,638 923,783 989,800 923,780 933,020 1.5%
Miscellaneous Other Taxes1,203,959 1,171,044 1,264,326 1,119,000 588,658 585,735 0.9%
Licenses & Permits2,615,874 1,908,204 2,246,326 2,198,000 2,305,825 2,176,335 3.5%
Intergovernmental Revenues3,128,238 2,134,354 4,082,722 6,041,188 4,014,569 4,467,777 7.1%
Town Services 2,189,966 2,301,206 2,844,636 2,705,336 2,626,896 2,706,951 4.3%
Internal Service Reimbursements4,212,787 4,357,464 4,039,222 3,910,160 3,996,210 4,092,268 6.5%
Fines & Forfeitures369,292 618,771 629,288 645,000 522,856 597,856 0.9%
Interest4,212,805 2,966,836 1,185,278 1,612,560 952,277 978,849 1.6%
Miscellaneous Other Sources2,960,610 10,204,189 20,078,972 6,638,365 6,394,120 13,008,684 20.6%
50,574,200$ 55,282,402$ 66,317,290$ 54,018,617$ 50,522,436$ 58,293,660$
Plus Transfers In:7,211,444 3,676,838 1,858,951 2,031,896 1,963,920 4,707,070 7.5%
Total Revenues & Other Sources57,785,644$ 58,959,240$ 68,176,241$ 56,050,513$ 52,486,356$ 63,000,730$ 100.0%
Total Revenues
5/13/2011 PROPOSED
C - 15
TOTAL TOWN & RDA EXPENDITURES
BY CATEGORY
FY 2011/12 Budgeted Expenditures
Total Budgeted Expenditures (exclusive of Transfers Out) include budgeted Capital Improvements, which can vary
significantly from year to year. Net of Capital Projects, total expenditures reflect a decrease for FY 2011/12 compared to
the prior year adopted budget. Expenditures of note include:
Salaries and Benefits – Salary and benefit expenditures reflect a 4% increase due to increases in PERS employer
contribution rates and salary adjustments per the Police Officers Association (POA) labor agreement. The FY 2011/12
labor expenditures also include post retirement expenses related to GASB 45.
Fixed Assets – Budgeted fixed asset costs stem primarily from scheduled vehicle and equipment replacements. The
variance in expenditures from year to year does not impact current year charges to the departments, only the actual cash
out to replace the asset.
Internal Service Charges – Internal service charges have increased due to anticipated opening of the new Library in 2012
and other adjustments related to changes in staffing, operating costs, and equipment replacement schedules.
Debt Service – Debt service charges reflect the Redevelopment Agency’s two Certificates of Participation Bond Issues
(1994 and 2002) through a leasing expense and reimbursement revenue which nets to zero for the Town, while
Redevelopment Agency (RDA) funds provide the actual debt payment for the bond issues. It also includes expenses
related to the issuance of the 2010 COP Bond Issues for the construction of the new Library. As with the 1994 and 2002
COPs, the RDA reimburses the General Fund for the debt service payment.
2007/082008/092009/102010/112010/112011/12% of
ActualsActualsActualsAdoptedEstimatedAdoptedTotal
Salaries and Benefits20,983,098$ 21,804,841$ 20,863,006$ 21,520,906$ 21,090,488$ 22,329,822$ 33.9%
Operating Expenditures8,351,241 8,575,531 9,826,039 11,041,081 10,820,259 12,703,676 19.3%
Grants1,164,306 477,742 1,177,085 638,300 638,300 201,084 0.3%
Fixed Assets496,967 206,759 401,374 326,620 325,000 159,000 0.2%
Interest164,212 156,013 144,568 146,283 146,283 145,440 0.2%
Internal Service Charges3,468,012 3,591,717 3,276,189 3,102,511 3,040,461 3,159,204 4.8%
Capital Projects6,759,456 6,749,612 15,464,330 30,376,508 17,088,486 13,925,350 21.1%
RDA Pass Thrus3,210,934 3,792,492 6,214,077 4,154,830 4,154,830 3,777,313 5.7%
Debt Services2,942,159 2,937,720 2,944,113 6,790,420 6,790,420 4,740,729 7.2%
47,540,385$ 48,292,427$ 60,310,781$ 78,097,459$ 64,094,527$ 61,141,618$
Transfers Out7,211,444 3,676,838 1,858,951 2,031,896 2,031,896 4,707,070 7.1%
Total Uses of Funds54,751,829$ 51,969,265$ 62,169,732$ 80,129,355$ 66,126,423$ 65,848,688$ 100.0%
Total Expenditures
Expenditures
5/13/2011 PROPOSED
C - 16
GENERAL FUND REVENUES
BY DEPARTMENT
FY 2011/12 Departmental Revenues
*The Town Manager’s Office, Human Resources, Finance & Administrative Services, Clerk Administration, and Management
Information Services Programs are all accounted for within the Administrative Services Department. In FY 2009/10 the Town
Treasurer was incorporated into Administrative Services Department.
** The Community Services Department is being integrated into the Administrative Services Department and other departments.
***Transfers were increased beginning in FY 2008/09 for residual balances from closed funds being transferred to the General
Fund and internal service rebate transfers effective FY 2009/10.
2007/082008/092009/102010/112010/112011/12% of
DepartmentsActualsActualsActualsAdoptedEstimatedAdoptedTotal
Town Treasurer2,973,491$ 1,957,205$ -$ -$ -$ -$ 0.0%
Non-Departmental 22,444,086 28,375,775 21,822,679 22,287,820 22,984,907 23,320,847 75.4%
*Administrative Services1,138,510 1,141,562 1,945,466 2,140,410 1,539,221 1,710,754 5.5%
Community Development2,954,123 2,700,613 3,404,087 3,112,026 2,827,162 2,913,699 9.4%
Police Department1,583,859 1,877,228 2,134,464 1,937,610 1,949,626 1,961,341 6.3%
Parks & Public Works606,756 766,365 835,523 887,085 913,550 959,745 3.1%
Community Services205,616 245,187 207,994 116,600 110,480 - 0.0%
Library Department71,532 67,395 71,555 62,750 45,720 46,850 0.2%
Total General Fund Revenues31,977,973$ 37,131,330$ 30,421,768$ 30,544,301$ 30,370,666$ 30,913,236$ 100.0%
Town Debt Payments:930,718$ 929,239$ 931,371$ 2,213,470$ 1,355,236$ 2,094,727$
**Fund Transfers In:148,369 437,925 440,326 438,920 463,920 416,920
Net Operating Revenues 33,057,060$ 38,498,494$ 31,793,465$ 33,196,691$ 32,189,822$ 33,424,883$
5/13/2011 PROPOSED
C - 17
GENERAL FUND EXPENDITURES
BY DEPARTMENT
FY 2011/12 Departmental Expenditures
* The Town Manager’s Office, Human Resources, Finance & Administrative Services, and Clerk Administrator, and
Management Information Services programs are all accounted for within the Administrative Services Department. In FY
2009/10 the Town Treasurer was incorporated into Administrative Services Department.
** The Community Services Department is being integrated into the Administrative Services Department and other departments.
2007/082008/092009/102010/112010/112011/12% of
DepartmentsActualsActualsActualsAdoptedEstimatedAdoptedTotal
Police Department12,232,467$ 13,055,755$ 12,784,152$ 13,106,941$ 13,018,498$ 13,708,500$ 44.5%
Parks & Public Works5,241,601 5,791,780 5,137,185 5,462,380 5,273,829 5,720,908 18.6%
Non-Departmental 1,262,486 1,926,496 4,892,280 2,720,800 2,343,270 3,014,570 9.8%
Community Development3,037,483 3,297,602 3,405,712 3,365,010 2,936,639 3,210,624 10.4%
*Administrative Services2,809,863 2,711,224 2,744,956 2,762,275 2,741,463 3,271,091 10.6%
Library Services1,948,020 2,018,591 1,994,569 1,861,210 2,026,772 1,867,521 6.1%
**Community Services1,009,011 1,145,189 925,281 842,020 685,826 - 0.0%
Town Council23,492 23,820 23,600 23,600 24,035 28,187 0.1%
Treasurer94,755 101,884 - - - - 0.0%
Clerk - Elected2,418 1,021 - - - - 0.0%
27,661,596$ 30,073,362$ 31,907,735$ 30,144,236$ 29,050,332$ 30,821,401$ 100.0%
Town Debt Payments:930,718$ 929,239$ 931,371$ 2,213,470$ 1,355,236$ 2,094,727$
Fund Transfers Out:6,339,504 1,916,500 825,000 900,000 900,000 3,350,000
Net Operating Expenditures34,931,818$ 32,919,101$ 33,664,106$ 33,257,706$ 31,305,568$ 36,266,128$
Total General Fund Exp
5/13/2011 PROPOSED
C - 18
GENERAL FUND REVENUES
BY CATEGORY
FY 2011/12 General Fund revenues and fund transfers are estimated to increase by 0.7% from the FY 2010/11 adopted
budget. The Town’s operations are funded through a variety of revenue sources as depicted above. Revenues were
estimated by trend analysis and historical data as explained below:
Sales Tax – While the Town only receives 1 cent of the 9.25 cents of sales tax paid per dollar of taxable sales generated in
the Town, Sales and Use Tax remains one of the General Fund’s largest revenue sources. The FY 2011/12 budget reflects
an 13% increase from the prior year’s adopted budget due to the continued success of one internet retail business, coupled
with an increase in sales tax revenue from another general retail provider and auto dealer. This adjustment is reflected in
the FY 2010/11 estimated budget. Sales tax projections indicate that the FY 2010/11 adjustment is not a trend and
subsequent fiscal years will reflect a much lower rate of growth given the economic climate and declining revenues from
the internet retail business due to changes in their business model.
.
Property Tax – FY 2011/12 property tax revenue is anticipated to experience minimal growth based on data from the
Santa Clara County Assessor’s Office. Los Gatos is one of the few cities in Santa Clara County that is expected to
experience positive assessed valuation growth for FY 2011/12. The FY 2011/12 budget reflects an increase of 1.9% over
the prior year’s adopted budget. The Town receives 9.5 cents of each property tax dollar paid by property owners. The
remaining 90.5 cents of each dollar is distributed to several other taxing jurisdictions, including local schools and
community college districts (46.3 cents), ERAF I & II (11.7 cents), the County of Santa Clara (15.7 cents), Santa Clara
County Central Fire Protection District (13.7 cents), and other special districts (totaling 3.1 cents) that serve the
community.
2007/082008/092009/102010/112010/112011/12FY 06/07
Revenue CategoryActualsActualsActualsAdoptedEstimatedAdopted%
Property Tax7,036,876$ 7,417,030$ 7,057,258$ 6,928,770$ 7,057,255$ 7,057,265$ 21.1%
VLFBackfill Property Tax2,141,994$ 2,307,040$ 2,343,495$ 2,366,930$ 2,343,495$ 2,366,930$ 7.1%
Sales & Use Tax9,345,432$ 8,486,999$ 8,317,217$ 8,350,000$ 9,067,220$ 9,400,000$ 28.1%
Franchise Fees1,659,830$ 1,698,061$ 1,699,839$ 1,931,950$ 1,699,835$ 1,716,830$ 5.1%
Transient Occupancy Tax1,245,078$ 966,638$ 923,783$ 989,800$ 923,780$ 933,020$ 2.8%
Other Taxes1,144,647$ 1,142,305$ 408,612$ 372,070$ 408,610$ 408,945$ 1.2%
Licenses & Permits2,413,381$ 1,766,062$ 2,035,308$ 1,920,000$ 1,973,325$ 1,902,335$ 5.7%
Intergovernmental828,619$ 594,690$ 844,868$ 676,610$ 695,430$ 739,893$ 2.2%
Town Services 1,889,088$ 2,108,548$ 2,565,437$ 2,486,336$ 2,491,896$ 2,571,951$ 7.7%
Fines & Forfeitures369,292$ 618,771$ 571,245$ 589,000$ 547,696$ 597,856$ 1.8%
Interest3,123,491$ 2,107,205$ 870,512$ 1,205,410$ 588,101$ 717,981$ 2.1%
Other Sources 1,711,559$ 8,847,220$ 3,715,565$ 4,940,895$ 3,929,259$ 4,594,957$ 13.7%
Total Revenues 32,909,287$ 38,060,569$ 31,353,139$ 32,757,771$ 31,725,902$ 33,007,963$
Fund Transfers In148,369 437,925 440,326 438,920 463,920 416,920 1.2%
Total Revenues & Transfers33,057,656$ 38,498,494$ 31,793,465$ 33,196,691$ 32,189,822$ 33,424,883$ 100%
5/13/2011 PROPOSED
C - 19
GENERAL FUND REVENUES
BY CATEGORY
Town Services –Town services reflects a 3.4% increase. Although there is flat growth in private development activity the
decline in revenue was lessened by the adjustment in fees and charges for services as part of the Town’s Comprehensive
User Fee update in Spring 2010.
Licenses & Permits – Licenses and Permits reflect a projected 1% decrease FY 2011/12 due to slow development activity.
While development activity is forecasted to be low in FY 2011/12, adopted fee adjustments and overhead charges may
help offset the revenue decline.
Intergovernmental Revenues – Intergovernmental revenues are various local, state, and federal grants and
reimbursements for police, library, and general funding purposes. The 9.4% increase in revenue is due to changes in
available funding.
Interest Earnings – Interest income is forecasted to be 40.4% lower in FY 2011/12 due to a declining interest rate
environment and reduced cash balances from prior years as a result of significant capital expenditures planned for the
coming fiscal year.
Franchise Fees – Compared to the prior fiscal year, franchise fees, including cable television, electric utility and solid
waste have decreased by 11%.
Transient Occupancy Tax – Estimates for Transient Occupancy Tax (TOT) reflects a 5.7% decrease due to reductions in
travel and tourism.
Transfers In – There are no significant changes expected in this revenue category in FY 2011/12.
Other Sources – Other sources reflect a 7% decrease compared to the prior fiscal year. This change is largely due to the
Library Bond payment scheduled for FY 2011/12.
Fines and Forfeitures – These revenues include library and traffic fines and administrative citations which are expected to
increase by 1.5%, primarily due to parking enforcement efficiencies.
5/13/2011 PROPOSED
C - 20
GENERAL FUND EXPENDITURES
BY CATEGORY
The FY 2011/12 General Fund Operating Budget (net of transfers out) represents an 8% increase compared to the net FY
2010/11 adopted operating expenditures budget of $33,257,706.
Salary & Benefits – Delivery of Town services are highly dependent on labor and comprise 57% of budgeted General
Fund Expenditures for FY 2011/12. Despite strategic reductions made in staffing, overtime, and operating expenditures,
salary and benefits increased by 3.7%. Managing rising labor and benefit costs, including other post-employment benefits
(OPEB) continues to be a challenge. The increase is largely due to increases in miscellaneous and safety PERS rates, and
health care costs for active and retired employees.
Operating Expenses – The FY 2011/12 operating expenditures represents a 1.5% decrease when compared to the FY
2010/11 adopted budget. Town-wide efforts continue to emphasize the important of containing operating costs while
maintaining core services; however, factors such as escalating energy costs, rising intergovernmental fees, and general cost
increases have offset many departmental reductions.
Grants & Awards –The Town provides General Fund grants and awards to local nonprofit organizations for a variety of
human, art, and educational services. FY 2011/12 grants and award funding reflects a decrease compared to the prior year.
Internal Service Charges – This expense represents the service program costs charged back to the operational programs
for Workers Compensation Insurance, Liability Insurance, Office Equipment, Management Information Services, Vehicle
Maintenance, and Building Maintenance services. The FY 2011/12 reflects a $94,843 increase in the Internal Service
Fund.
Debt Service – The Town facilitates the Redevelopment Agency’s three Certificates of Participation Bond Issues (1994,
2002 and 2010) through a leasing expense and reimbursement revenue which nets to zero for the Town, while
Redevelopment Agency (RDA) funds provide the actual debt payment for the bond issues.
Transfers Out – The General Fund’s transfer to the Capital Projects Fund increased to $3,350,000 for FY 2011/12 in the
annual appropriation to fund the CIP. This increase was largely due to funding for the Creekside Sports Park.
2007/082008/092009/102010/112010/112011/12% of
Expenditure CategoryActualsActualsActualsAdoptedEstimatedAdoptedTotal
Salary & Benefits19,445,618$ 20,403,014$ 19,356,682$ 19,963,544$ 19,784,411$ 20,711,882$ 57.1%
Operating Expenses4,556,099 5,915,806 5,940,791 6,899,035 5,981,489 6,797,795 18.7%
Grants & Awards 196,042 208,240 228,850 213,660 250,070 175,620 0.5%
Fixed Assets 62,628 14,724 24,516 26,736 - - 0.0%
Internal Service Charges 3,401,192 3,531,570 3,240,601 3,041,261 3,034,362 3,136,104 8.6%
Purchased Land & Buildings- - 3,116,295 - - - 0.0%
Total Expenditures 27,661,579$ 30,073,354$ 31,907,735$ 30,144,236$ 29,050,332$ 30,821,401$
Debt Service930,718 929,239 931,371 2,213,470 1,355,236 2,094,727 5.8%
Fund Transfers Out:6,339,504 1,916,500 825,000 900,000 900,000 3,350,000 9.2%
Total Expenditures & Transfers34,931,801$ 32,919,093$ 33,664,106$ 33,257,706$ 31,305,568$ 36,266,128$ 100%
5/13/2011 PROPOSED
C - 21
GENERAL FUND TAX REVENUES
CITIES OF SANTA CLARA COUNTY – TAX REVENUES PER CAPITA
TO BE UPDATED
FY 2008/09 Tax Revenue Amounts and Per Capita *
* Latest fiscal year for which data is available
$-$100$200$300$400$500$600$700$800$900
Sunnyvale
Saratoga
Santa Clara
San Jose
Palo Alto
Mountain View
Morgan Hill
Monte Sereno
Milpitas
LOS GATOS
Los Altos Hills
Los Altos
Gilroy
Cupertino
Campbell
Property TaxSales TaxOccupancy TaxBusiness License Tax
CitiesPopulationAmountPer CapitaAmountPer CapitaAmountPer CapitaAmountPer Capita
Campbell40,4208,882,191$ 220$ 9,222,268$ 228$ 1,287,184$ 32$ 232,424$ 6$
Cupertino55,84012,950,000 232$ 14,140,000 253$ 2,140,000 38$ 700,000 13$
Gilroy51,50810,927,795 212$ 11,650,355 226$ 870,175 17$ 575,564 11$
Los Altos28,45812,740,166 448$ 2,697,494 95$ 1,289,722 45$ 403,338 14$
Los Altos Hills8,8893,205,734 361$ 89,349 10$ - -$ 233,529 26$
LOS GATOS30,4979,178,868 301$ 8,575,872 281$ 1,245,078 41$ 1,138,057 37$
Milpitas70,81754,204,253 765$ 16,250,920 229$ 5,549,931 78$ 417,031 6$
Monte Sereno3,6191,111,122 307$ 9,144 3$ - -$ 46,850 13$
Morgan Hill39,8145,903,101 148$ 6,552,031 165$ 1,110,669 28$ 161,483 4$
Mountain View74,76225,647,300 343$ 16,263,600 218$ 3,154,900 42$ 220,600 3$
Palo Alto64,48425,382,000 394$ 20,476,000 318$ 7,071,000 110$ - -$
San Jose1,006,892499,843,000 496$ 135,215,388 134$ 23,900,000 24$ 39,901,000 40$
Santa Clara117,24239,918,830 340$ 35,780,564 305$ 9,762,655 83$ 843,902 7$
Saratoga31,6798,155,362 257$ 1,043,034 33$ 151,378 5$ 321,347 10$
Sunnyvale138,8265,683,758 41$ 26,919,485 194$ 5,683,758 41$ 1,199,364 9$
Average117,583 48,248,899$ 410$ 20,325,700$ 173$ 4,214,430$ 36$ 3,313,892$ 28$
Property TaxSales TaxOccupancy TaxBusiness License Tax
5/13/2011 PROPOSED
C - 22
GENERAL FUND TAX REVENUES
BUDGET WITH 10 YEAR HISTORY
Sum of Key Change from
RevenuesPrior Year
2000/01Actuals4,472,583$ 9,429,256$ 1,286,276$ 1,003,928$ 16,192,043$ 13.0%
2001/02Actuals4,784,476$ 6,953,880$ 788,408$ 986,525$ 13,513,289$ (16.5%)
2002/03Actuals4,977,119$ 6,928,817$ 713,064$ 1,003,014$ 13,622,014$ 0.8%
2003/04Actuals5,207,381$ 6,914,526$ 829,026$ 1,071,865$ 14,022,798$ 2.9%
2004/05Actuals5,302,061$ 7,904,130$ 868,908$ 1,015,000$ 15,090,099$ 7.6%
2005/06Actuals5,831,822$ 8,655,566$ 1,028,664$ 1,058,642$ 16,574,694$ 9.8%
2006/07Actuals7,036,876$ 9,345,432$ 1,245,078$ 1,176,422$ 18,803,808$ 13.4%
2007/08Actuals7,417,030$ 8,486,999$ 966,638$ 1,138,057$ 18,008,724$ (4.2%)
2008/09Actuals7,057,258$ 8,317,217$ 923,783$ 1,139,107$ 17,437,365$ (7.3%)
2009/10Actuals7,057,258$ 8,317,217$ 923,783$ 1,122,000$ 17,420,258$ (3.3%)
2010/11Estimated7,057,255$ 9,067,220$ 923,780$ 1,085,000$ 18,133,255$ 4.0%
2011/12Budgeted7,057,265$ 9,400,000$ 933,020$ 1,085,000$ 18,475,285$ 6.1%
Business
License Tax
Occupancy
Tax
Sales
Tax
Property
TaxFiscal Year
5/13/2011 PROPOSED
C - 23
GENERAL FUND
ESTIMATED FUND BALANCE ACTIVITY
Fund Balance Activity includes:
FY 2011/12 Budgeted Revenue and Expenditure appropriations, and transfers to and from the General Fund.
Authorized Carryovers reflect operating appropriations authorized in FY 2010/11 that are brought forward into
FY 2010/11 appropriations as a funding source. The actual carryover amount will be determined at FY 2010/11
year-end, with funding offset by undesignated reserves.
Effective FY 2005/06, a practice of equally distributing year-end undesignated fund balance between the Revenue
Stabilization Reserve and Capital Improvements and Special Projects Reserve was established. An updated
General Fund Reserve Policy will be considered as part of the FY 2011/12 budget..
Undesignated Fund Balance is year-end fund balance not previously identified for a specific purpose, and is
therefore available to reprogram as appropriations or designated reserves by Council. Current Town practice is to
designate all year-end fund balance to the two above reserves, thereby eliminating undesignated fund balance.
EstimatedRevenues &Expenditures &Estimated
July 1, 2011Fund BalanceFund BalanceJune 30, 2012
BalanceSourcesUsesBalance
Reserved Fund Balance
Reserve for Long Term Notes-$ -$ -$ -$
Advance to RDA1,500,000$ - - 1,500,000
Unreserved Fund Balance
Undesignated Reserves
Plus Appropriated Designated Reserves 1,620,334 33,424,883 32,916,128 2,129,089
Undesignated /Available
Designated Reserves
Manager's Contingency- - - -
Designated Productivity100,000 - - 100,000
Open Space Reserve562,000 - - 562,000
GASB Market Fluctuations- - - -
Sustainability Reserve140,553 - - 140,553
Economic Uncertainty Reserve3,678,001 - - 3,678,001
YE Savings- - - -
Capital / Special Projects3,817,598 - (650,000) 3,167,598
Authorized Carryovers127,340 - - 127,340
Actuarial400,000 - - 400,000
Revenue Stabilization Reserve5,795,032 - - 5,795,032
Vasona Land Sale2,991,589 - (2,700,000) 291,589
Net Designated and Reserved (Sources)
20,732,447$ 33,424,883$ 29,566,128$ 17,891,201$ Total Use of and Addition To Reserves
Use of / Addition to GF Reserves:
5/13/2011 PROPOSED
C - 24
SCHEDULE OF INTERFUND TRANSFERS
FISCAL YEAR 2011/12
2010/112010/112011/122011/12
Transfers InTransfers OutTransfers InTransfers Out
General Funds
General Fund463,920$ 900,000$ 416,920$ 3,350,000$
Special Revenue Funds
Solid Waste Management
HCD Housing Rehabilitation
HCD-Community Dev Block Grant190,150
Urban Run-Off Program
Special Revenue Grants
Landscape & Lighting Districts
Blackwell District460460
Kennedy Meadows District1,5101,510
Gemini Court District610610
Santa Rosa Heights District660660
Vasona Heights District1,4301,430
Hillbrook District250250
Arroyo Del Rancho District
Internal Service Funds
Equipment Fund194,000194,000
Worker's Comp Self Insurance
Self Insurance Fund
Office Stores Fund
Management Information Systems
Vehicle Maintenance Fund
Facilities Maintenance Fund-100,000
Capital Project Funds
GFAR900,000124,0003,450,000102,000
Traffic Mitigation35,00010,000
Grant Funded CIP Projects190,150
Storm Drain #1
Storm Drain #2
Storm Drain #3
Construction Utility Underground
Gas Tax - Street & Signal106,000106,000
Redevelopment Agency Funds
RDA - Capital Project Funds600,000650,000
RDA - Debt Service Fund 600,000650,000
RDA - Low / Moderate Housing
Total Transfers 1,963,920$ 1,963,920$ 4,707,070$ 4,707,070$
Fund Description
EstimatedAdopted Budget
5/13/2011 PROPOSED
C - 25
FUND BALANCE ACTIVITY SUMMARY
FISCAL YEAR 2011/12
7/1/11Plus PlusLessLessSource &6/30/12
EstimatedRevenues &Transfers Expenditures &TransfersUse of Estimated
BalanceCarryforwardsInCarryforwardsOutReservesBalance
General Fund
Undesignated Reserves
10036000Undesignated FB Activity1,620,334$ 33,007,963416,92032,916,1283,350,000 3,350,000$ 2,129,089$
Identified FB Appropriation -- - - - -
Total Fund Balance Available To Be Appropriated2,129,089$
Designated Reserves
10036007Civic Center Improvements-- - - - -
10036014Manager's Contingency-- - - - - -
10036015Designated Productivity100,000- - - - - 100,000
10036017Open Space Reserve562,000- - - - - 562,000
10036080Sustainability Reserve140,553- - - - - 140,553
10036023GASB Market Fluctuations-- - - - - -
10036150Economic Uncertainty Reserve3,678,001- - - - - 3,678,001
10036200YE Savings-- - - - - -
10036420Capital / Special Projects3,817,598- - - - (650,000) 3,167,598
10036018Authorized Carryovers127,340- - - - - 127,340
Reserve for Long Term Notes-- - - - - -
10036481Advance to RDA1,500,000- - - - - 1,500,000
10036482Actuarial400,000- - - - - 400,000
Designated for State ERAF III-- -
10036421Revenue Stabilization Reserve5,795,032- - - - - 5,795,032
Vasona Land Sale2,991,589- - - - (2,700,000) 291,589
Total General Fund20,732,446$ 33,007,963$ 416,920$ 32,916,128$ 3,350,000$ -$ 17,891,201$
Special Revenue Funds
21136000Housing Conservation Program(846)$ 12,500$ -$ 5,100$ -$ -$ 6,554$
21236000Community Dev Block Grant268,420210,594- 26,781190,150- 262,083
22136000Solid Waste--- --- -
22236000Urban Run-Off Source Fund 59,257135,000- 135,900-- 58,357
23136000Blackwell Assessment District4,7253,240- 2,760460- 4,745
23236000Kennedy Assessment District22,53410,625- 6,1201,510- 25,529
23336000Gemini Assessment District10,4584,380- 4,390610- 9,838
23436000Santa Rosa Assessment District52,9135,950- 7,330660- 50,873
23536000Vasona Assessment District16,6529,935- 5,2401,430- 19,917
23636000Hillbrook Assessment District1,4496,070- 6,340250- 929
Total Special Revenue Funds435,563$ 398,294$ -$ 199,961$ 195,070$ -$ 438,826$
Internal Service
63136000Equipment Replacement3,062,621319,819$ -$ 10,092194,000$ -$ 3,178,348$
61236000Worker's Comp Self Insurance2,813,497687,085- 623,097-- 2,877,485
61136000ABAG Self Insurance1,972,403532,958- 625,224-- 1,880,137
62236000Office Stores Fund 247,754118,500- 134,050- - 232,204
62136000Mgmt Information Systems2,282,8471,001,546- 1,056,207- - 2,228,186
63236000Vehicle Maintenance411,225540,100- 536,200- - 415,125
63336000Facilities Maintenance919,7541,050,300- 1,142,733- - 827,321
Total Internal Service Reserves11,710,099$ 4,250,308$ -$ 4,127,603$ 194,000$ -$ 11,638,804$
Trust & Agency
71136000Library Trust80,31245,800$ -$ 38,155$ -$ -$ 87,957$
71336000Ness Trust Bequest190,2181,500- 191,750 - - (32)
712Library History Project8513,018- 2,000 - - 1,869
714Betty McClendon Trust97,0691,000- 97,629 - - 440
716Barbara J Cassin Trust501,2505,000- 150,000 - - 356,250
72136000Parking District #88325,038141,830- 148,265- - 318,603
Total Trust & Agency Reserves1,194,738$ 198,148$ -$ 627,799$ -$ -$ 765,087$
5/13/2011 PROPOSED
C - 26
FUND BALANCE ACTIVITY SUMMARY
FISCAL YEAR 2011/12
7/1/11Plus PlusLessLessSource &6/30/12
EstimatedRevenues &Transfers Expenditures &TransfersUse of Estimated
BalanceCarryforwardsInCarryforwardsOutReservesBalance
Capital Project Funds
41136000GFAR11,793,7406,280,000$ 3,450,000$ 10,248,399$ 102,000$ -$ 11,173,341$
41136080GFAR - Designated for Parking 1,460,210- - - - - 1,460,210
GFAR - PEG22,000- - - - - 22,000
47136000Traffic Mitigation79,2322,185,000-2,175,00010,000- 79,232
42136000Grant Funded CIP Projects8,081500,000190,150690,150-- 8,081
46136000Storm Drain #1269,44848,120-285,000-- 32,568
46236000Storm Drain #2635,40153,420---- 688,821
46336000Storm Drain #3(74,900)1,000---- (73,900)
47236000Construction Tax - Underground2,400,54851,010---- 2,451,558
48136000Gas Tax134,971834,310-650,000106,000- 213,281
Total Capital Projects Funds16,728,731$ 9,952,860$ 3,640,150$ 14,048,549$ 218,000$ -$ 16,055,192$
Redevelopment Agency
91136000RDA - Capital Project Funds1,262,87110,000$ 650,000$ 715,952$ -$ -$ 1,206,919$
92136000RDA - Debt Service Fund 7,684,9468,810,055-8,199,535650,000 - 7,645,466
93136000RDA - Low / Moderate Housing 01,666,032-406,091- - 1,259,941
Total Redevelopment Reserves8,947,818$ 10,486,087$ 650,000$ 9,321,578$ 650,000$ -$ 10,112,327$
TOTAL RESERVES59,749,395$ 58,293,660$ 4,707,070$ 61,241,618$ 4,607,070$ -$ 56,901,438$
5/13/2011 PROPOSED
C - 27
FUND BALANCE RESERVES
5 YEAR COMPARATIVE BALANCES
6/30/20086/30/20096/30/20106/30/20116/30/2012
ActualActualActualEstimatedBudgeted
YE BalanceYE BalanceYE BalanceYE BalanceYE Balance
General Fund
Reserved Fund Balances
Reserve for Encumbrances-----
Reserve for Long Term Notes548,261586,640---
Advance to RDA1,500,0001,500,0001,500,0001,500,0001,500,000
Actuarial-----
Unreserved Fund Balances
Undesignated Reserves
Available to be Appropriated- - - 1,620,334 (1,220,911)
Identified Fund Balance Appropriation- -
Designated Reserves
Civic Center Improvements-----
Debt Service---
Manager's Contingency100,000100,000---
Designated Productivity100,000100,000100,000100,000100,000
Open Space Reserve562,000562,000562,000562,000562,000
Post Retirement Medical-----
Market Flucations--526,525-
Sustainability Reserve-240,553190,553140,553140,553
Actuarial400,000400,000400,000400,000
GASB Market Fluctuations456,430785,908---
Economic Uncertainty Reserve3,678,0013,678,0013,678,0013,678,0013,678,001
YE Savings1,432,000175,000---
Capital / Special Projects4,351,9213,670,0834,545,0983,817,5983,817,598
Authorized Carryovers31,910139,610127,340127,340 127,340
Designated for State ERAF III- - - - -
Revenue Stabilization Reserve4,369,354 4,692,516 6,217,532 5,795,032 5,795,032
Vasona Land Sale- 6,078,967 2,991,589 2,991,589 2,991,589
Operting Grants- - - --
Total General Fund Reserves17,129,877$ 22,709,278$ 20,838,637$ 20,732,446$ 17,891,201$
Special Revenue Funds
Solid Waste Fund296,554 - - - -
Housing Conservation Program811,935 675,286 182,654 (846) 6,554
Community Dev Block Grant3,211 2,202 2,650 268,420 262,083
Urban Run-Off Source Fund 88,551 20,181 40,204 59,257 58,357
Blackwell Assessment District3,948 4,777 4,705 4,725 4,745
Kennedy Assessment District11,990 15,804 19,539 22,534 25,529
Gemini Assessment District8,451 9,766 11,078 10,458 9,838
Santa Rosa Assessment District60,354 57,981 54,953 52,913 50,873
Vasona Assessment District8,410 10,745 13,387 16,652 19,917
Hillbrook Assessment District7,531 4,543 1,969 1,449 929
Designated for Capital Imp- - - - -
Total Special Revenue Funds1,300,935$ 801,284$ 331,139$ 435,563$ 438,826$
Internal Service
Equipment Replacement3,090,850$ 3,286,022$ 3,096,960$ 3,062,621$ 3,178,348$
Worker's Comp Self Insurance2,584,056 2,583,280 2,725,375 2,813,497 2,877,485
ABAG Self Insurance1,855,443 2,091,698 2,078,635 1,972,403 1,880,137
Office Stores Fund 237,927 263,443 256,357 247,754 232,204
Management Information Systems2,124,081 2,175,716 2,210,653 2,282,847 2,228,186
Vehicle Maintenance231,301 268,331 428,529 411,225 415,125
Facilities Maintenance968,508 716,699 820,170 919,754 827,321
Total Internal Service Reserves11,092,166$ 11,385,189$ 11,616,677$ 11,710,099$ 11,638,804$
Fund Balance Reserves
5/13/2011 PROPOSED
C - 28
FUND BALANCE RESERVES
5 YEAR COMPARATIVE BALANCES
6/30/20086/30/20096/30/20106/30/20116/30/2012
ActualActualActualEstimatedBudgeted
Fund Balance ReservesYE BalanceYE BalanceYE BalanceYE BalanceYE Balance
Trust & Agency
Library Trust34,698$ 51,002$ 53,623$ 80,312$ 87,957$
Ness Trust Bequest179,518 185,008 188,718 190,218 (32)
Library History Project9,464 3,366 851 851 1,869
Betty McClendon Trust91,379 94,179 96,069 97,069 440
Friends of the Library- - - - -
Barbara J Cassin Trust- - - 501,250 356,250
Parking District #88331,435 328,060 326,358 325,038 318,603
Total Trust & Agency Reserves646,494$ 661,615$ 665,619$ 1,194,738$ 765,087$
Capital Project Funds
GFAR9,974,385$ 9,528,699$ 22,418,258$ 11,793,740 11,173,341
GFAR - Designated for Parking 1,972,000 1,757,000 1,460,210 1,460,210 1,460,210
GFAR - PEG - - 22,000 22,000 22,000
Traffic Mitigation79,233 79,233 79,232 79,232 79,232
Grant Funded CIP Projects(305,711) (161,410) 474,646 8,081 8,081
Storm Drain #1207,464 207,256 201,328 269,448 32,568
Storm Drain #2455,489 510,697 571,981 635,401 688,821
Storm Drain #3227,673 (36,086) (50,600) (74,900) (73,900)
Construction Tax-Undergrounding2,375,244 2,462,596 2,323,015 2,400,548 2,451,558
Gas Tax640,219 683,180 359,469 134,971 213,281
Total Capital Projects Funds15,625,995$ 15,031,165$ 27,859,539$ 16,728,731$ 16,055,192$
Redevelopment Agency
RDA - Capital Project Funds2,997,773$ 2,065,623$ 1,409,013$ 1,262,871$ 1,206,919$
RDA - Debt Service Fund 6,291,674 7,988,113 7,419,222 7,684,946 7,645,466
RDA - Low / Moderate Housing 7,198,500 8,631,125 5,140,055 0 1,259,941
Total Redevelopment Reserves16,487,947$ 18,684,861$ 13,968,291$ 8,947,818$ 10,112,327$
TOTAL RESERVES62,283,414$ 69,273,392$ 75,279,903$ 59,749,395$ 56,901,438$
5/13/2011 PROPOSED
C - 29
DEPARTMENT REVENUES
BY PROGRAM
2007/082008/092009/102010/112010/112011/12
ActualsActualsActualsAdoptedEstimatedAdopted
Town Council
1101Administration-$ -$ -$ -$ -$ -$
Total Town Council-$ -$ -$ -$ -$
Town Clerk
1102Town Clerk-$ -$ -$ -$ -$ -$
Total Town Clerk-$ -$ -$ -$ -$ -$
Town Treasurer
1103Administration2,973,491$ 1,957,205$ -$ -$ -$ -$
Total Town Treasurer2,973,491$ 1,957,205$ -$ -$ -$ -$
Town Attorney
1301Administration591$ 2,455$ 4,000$ -$ 945$ -$
1302ABAG - Self Insurance Fund586,436 540,326 491,082 511,820 511,870 532,958
Total Town Attorney587,027$ 542,781$ 495,082$ 511,820$ 512,815$ 532,958$
Administrative Services Department
1201Non-Departmental23,523,173$ 29,742,939$ 23,194,376$ 24,940,210$ 24,804,063$ 25,832,494$
2101Town Manager Administration- - - - - 5,500
2103Housing Program- - - - - 12,500
2104HCD Housing Rehab- - - - 147,285 210,594
2201Human Resources- - - - - -
2202Workers' Compensation Fund668,518 650,526 648,890 675,590 675,612 687,085
2301Finance & Administrative Services1,138,511 1,139,107 1,941,466 2,140,410 1,538,276 1,652,981
2302Office Stores Fund104,521 144,924 119,598 124,500 120,800 118,500
2303Parking Assessment District157,336 145,082 144,182 146,088 146,088 141,830
2501Management Information Systems951,982 1,037,520 1,002,319 1,003,390 1,020,220 1,001,546
2801Operating Grant- - - - - 39,013
2999Pass Thru Accounts- - - - - 13,260
Total Administrative Services26,544,041$ 32,860,098$ 27,050,831$ 29,030,188$ 28,452,344$ 29,715,303$
Community Development
3101Administration- - - - - -
3201Developmental Review647,320 538,887 761,510 577,500 612,500 562,500
3401Code Compliance100 400 1,900 500 83,930 1,000
3301Inspection Services1,780,490 1,144,379 1,279,818 1,249,000 1,299,006 1,274,000
3202Advanced Planning56,099 236,298 411,148 299,000 244,000 299,000
3501BMP Housing Program- - - 69,226 69,226 107,699
3999Pass Thru Accounts470,115 780,649 949,711 916,800 518,500 669,500
Total Community Development2,954,124$ 2,700,613$ 3,404,087$ 3,112,026$ 2,827,162$ 2,913,699$
Police Department
4101Administration8,328$ 81,716$ 29,332$ 3,500$ 55,760$ 8,500$
4201Records & Communication17,615 22,359 12,221 15,000 16,400 14,500
4202Personnel & Community Services315,701 267,543 246,943 331,010 331,010 341,210
4301Patrol533,922 628,332 686,259 601,050 592,200 573,700
4302Traffic423,181 328,968 531,554 421,510 386,216 386,216
4303Investigations291 3,649 10,481 3,200 900 575
4304Parking Program236,728 520,547 590,404 552,340 552,140 626,640
4800Grants Program - Police28,507 - 17,130 - - -
4999Pass Thru Accounts19,586 24,114 10,140 10,000 15,000 10,000
Total Police Department1,583,859$ 1,877,228$ 2,134,465$ 1,937,610$ 1,949,626$ 1,961,341$
5/13/2011 PROPOSED
C - 30
DEPARTMENT REVENUES
BY PROGRAM
2007/082008/092009/102010/112010/112011/12
ActualsActualsActualsAdoptedEstimatedAdopted
Parks & Public Works
5101Administration-$ -$ -$ -$ -$ -$
5201Engineering Program Services- - - - - -
5202Engineering Development Srvcs292,624 295,304 415,299 427,100 427,100 427,100
5203Non-Point Source Fund166,660 135,000 135,000 135,000 135,000 135,000
5301Park Services171,144 207,174 198,743 179,985 206,450 201,985
5302Sustainability Fund- - - - - 50,660
5401Street & Signals6,760 372 9,943 - - -
5402Equipment Replacement409,460 427,220 389,675 334,560 334,560 319,819
5403Vehicle Maintenance612,247 638,021 624,500 487,600 487,600 540,100
5404Facilities Maintenance1,156,310 1,123,134 1,011,096 1,006,700 1,006,700 1,050,300
5405Property Damage32,919 117,117 82,107 - - -
5501Lighting & Landscape Districts36,595 36,340 35,709 40,200 40,200 40,200
5999Pass Thru Accounts103,309 146,398 129,432 280,000 280,000 280,000
8011GFAR6,985,786 3,151,950 17,807,049 1,393,698 1,221,293 9,730,000
8021Grant Funded CIP Projects1,204,396 696,557 2,379,704 1,025,219 1,974,574 690,150
8031Storm Drain #157,092 47,428 39,962 48,120 68,120 48,120
8032Storm Drain #264,394 55,208 61,284 54,320 63,420 53,420
8033Storm Drain #311,192 (2,303) 2,665 4,100 700 1,000
8041Traffic Mitigation- 46,100 60,428 454,000 368,877 2,185,000
8042Utility Undergrounding106,096 87,352 68,766 47,240 82,240 51,010
8051Gas Tax - Street & Signals560,610 526,623 505,041 494,350 796,048 834,310
Total Parks & Public Works11,977,594$ 7,734,995$ 23,956,402$ 6,412,192$ 7,492,882$ 16,638,174$
Community Services
6101Administration-$ -$ -$ -$ -$ -$
6201Neighborhood Center28,300 26,106 14,555 61,000 61,060 -
6204Arts & Culture42,532 52,470 31,108 5,500 5,500 -
6205Community Grants- 2,975 - - - -
6302Sustainablity257,450 32,177 48,891 50,100 30,660 -
6303AB2020 Beverage Container7,704 7,714 5,000 - - -
6401Town Housing Services132,945 120,691 107,186 - - -
6501HCD Housing Program32,140 20,454 13,191 12,500 12,500 -
6502Comm. Development Block Grant2,839 1,098 1,061 124,401 - -
6503CDBG Block Grant101,863 131,948 48,885 - 147,285 -
6999Pass Thru Accounts1,840 3,054 1,255 - 13,260 -
Total Community Services607,613$ 398,687$ 271,132$ 253,501$ 270,265$ -$
Library
7101Administration13,495$ 12,745$ 15,412$ 7,250$ 7,050$ 7,050$
7201Adult Services- - - - - -
7202Children's Services- - - - - -
7203Acquisitons & Cataloging4,682 4,558 4,813 4,500 3,506 4,000
7204Circulation Services53,355 50,092 51,330 51,000 35,164 35,800
711Library Trust24,384 31,931 20,601 30,900 46,500 45,800
713Clelles Ness Bequest Trust4,950 5,490 3,710 2,000 1,500 1,500
712Library History Project3,141 1,520 1,076 100 3,335 3,018
714Betty McClendon Trust3,040 2,800 1,890 - 1,000 1,000
716Barbara J Cassin Trust- - - 1,000 501,250 5,000
Total Library107,047$ 109,136$ 98,832$ 96,750$ 599,305$ 103,168$
Redevelopment Agency
9101Capital Projects Fund688,569$ 641,908$ 580,951$ 625,000$ 617,937$ 660,000$
9201Debt Service6,891,927 7,214,257 7,381,820 7,468,484 6,608,550 6,714,128
9202RDA DEBT FOR 1992 COPs260,456 251,210 249,271 253,500 255,000 253,000
9204RDA DEBT FOR 2002 COPs682,513 679,956 682,100 678,575 678,775 679,476
9205RDA DEBT TO 2010 COPS- - - 423,161 423,161 1,163,451
9301Low / Moderate Housing1,927,398 1,991,169 1,871,263 1,730,890 1,690,889 1,666,032
Total Redevelopment Agency10,450,863$ 10,778,500$ 10,765,405$ 11,179,610$ 10,274,312$ 11,136,087$
Carryforward of CIP Grant Revenue3516816
Total Revenues by Department:57,785,659$ 58,959,243$ 68,176,236$ 56,050,513$ 52,378,712$ 63,000,730$
5/13/2011 PROPOSED
C - 31
DEPARTMENTAL EXPENDITURES
BY PROGRAM
2007/082008/092009/102010/112010/112011/12
ActualsActualsActualsAdoptedEstimatedAdopted
Town Council
1101Administration147,830$ 163,364$ 160,202$ 181,429$ 174,184$ 209,182$
Total Town Council147,830$ 163,364$ 160,202$ 181,429$ 174,184$ 209,182$
Town Clerk
1102Administration2,418$ 1,021$ -$ -$ -$ -$
1055Administration-$ -$ -$ -$ -$ -$
Total Town Clerk2,418$ 1,021$ -$ -$ -$ -$
Town Treasurer
1103Administration94,755$ 101,884$ -$ -$ -$ -$
Total Town Treasurer94,755$ 101,884$ -$ -$ -$ -$
Town Attorney
1301Administration251,654$ 229,980$ 251,667$ 223,105$ 218,900$ 227,041$
611ABAG - Self Insurance Fund856,024 304,072 504,146 647,392 618,102 625,224
Total Town Attorney1,107,678$ 534,052$ 755,813$ 870,497$ 837,002$ 852,265$
Administrative Services Department
1201Non-Departmental$2,193,204$2,855,735$5,823,651$4,934,270$3,698,5065,109,297$
2101Town Manager Administration470,203 452,184 673,498 650,837 658,878 1,048,324
212CDBG Administration- - - - 99,090
211HCD Housing Rehab- 5,100
212Comm. Development Block Grant- 26,781
2201Human Resources576,627 545,066 390,688 410,560 422,978 397,112
2301Finance & Administrative Services1,087,349 1,060,473 1,062,106 1,095,427 1,064,318 1,104,484
2401Town Clerk218,699 283,973 230,394 224,519 226,240 161,778
2801Tobacco Prevention Initiatitves- - - - - 39,013
2999Pass Through- - - - - 13,254
612Workers' Compensation Fund477,923 651,302 506,795 632,463 587,490 623,097
622Office Stores Fund107,937 119,408 126,686 143,000 129,403 134,050
621Management Information Systems863,721 780,616 967,384 1,114,436 948,026 1,056,207
721Parking Assessment District145,616 148,457 145,884 147,408 147,408 148,265
Total Administrative Services6,222,263$ 6,897,214$ 9,927,086$ 9,352,920$ 7,883,247$ 9,965,852$
Community Development
3101Administration105,251$ 89,769$ 106,347$ 141,966$ 147,763$ 142,913$
3201Developmental Review953,049 846,853 792,228 811,430 807,605 834,475
3401Code Compliance51,044 54,049 26,904 48,666 45,077 46,327
3301Inspection Services1,290,318 1,201,568 1,159,387 1,036,499 1,022,651 1,055,360
3202Advanced Planning167,586 324,709 371,139 340,422 327,991 354,350
3501BMP Housing Program- - - 69,226 67,052 107,699
3999Pass Thru Accounts470,237 780,654 949,706 916,800 518,500 669,500
Total Community Development3,037,485$ 3,297,602$ 3,405,711$ 3,365,009$ 2,936,639$ 3,210,624$
Police Department
4101Administration494,777$ 500,754$ 488,663$ 483,464$ 482,648$ 493,323$
4201Records & Communication1,459,075 1,566,101 1,693,890 1,790,230 1,729,320 1,856,205
4202Personnel & Community Services624,802 603,670 822,623 832,001 804,422 858,712
4301Patrol6,418,423 6,992,385 6,297,791 6,429,649 6,391,772 6,720,066
4303Investigations2,017,421 2,153,800 2,138,493 2,147,494 2,206,571 2,259,000
4302Traffic740,387 719,597 769,632 833,221 798,186 887,447
4304Parking Program442,932 495,338 548,421 580,882 588,579 623,747
4999Pass Thru Accounts19,586 24,114 10,592 10,000 17,000 10,000
4807Recovery Act Jag Grant14,047
2270Police Department Grants15,065
Total Police Department12,232,468$ 13,055,758$ 12,784,152$ 13,106,941$ 13,018,498$ 13,708,500$
5/13/2011 PROPOSED
C - 32
DEPARTMENTAL EXPENDITURES
BY PROGRAM
2007/082008/092009/102010/112010/112011/12
ActualsActualsActualsAdoptedEstimatedAdopted
Parks & Public Works
5101Administration313,785$ 375,740$ 260,812$ 265,116$ 260,547$ 276,366$
5201Engineering Program Services 681,119 787,382 688,241 844,148 653,674 847,369
5202Engineering Development Srvcs798,366 769,055 674,246 592,179 697,798 614,139
5301Park Services1,917,504 2,194,912 1,532,274 1,715,937 1,661,532 1,647,648
5302Conservation, Recycling Sust.208,395
5401Streets / Signals / Sidewalks1,376,196 1,436,056 1,762,184 1,765,000 1,712,052 1,846,990
5405Property Damage49,340 82,237 89,996 - - -
5999Pass Thru Accounts105,290 146,397 129,432 280,000 288,226 280,000
222Urban Run-Off Program Fund163,209 179,920 114,978 137,432 115,947 135,899
23XLighting & Landscape Districts28,480 28,489 28,771 35,780 32,180 32,180
411GFAR3,257,216 3,696,381 5,051,708 2,281,337 10,821,811 10,248,399
471Traffic Mitigation- 39,099 56,604 444,000 333,877 2,460,000
421Grant Funded CIP Projects1,368,654 552,256 1,743,647 1,025,219 2,548,783 690,150
461Storm Drain #126,337 163,890 45,890 - - -
462Storm Drain #2- - - - - -
463Storm Drain #321,000 261,457 17,180 25,000 -
472Utility Undergrounding- - 208,347 4,707 -
481Gas Tax - Street & Signals718,223 377,661 722,753 500,000 914,546 -
631Equipment Replacement435,606 211,067 384,737 136,366 174,899 10,093
632Vehicle Maintenance571,825 600,994 464,303 537,428 504,904 536,200
633Facilities Maintenance901,460 941,395 899,826 1,072,372 907,116 1,042,733
270PPW Department Grants
Total Parks & Public Works12,733,610$ 12,844,388$ 14,875,929$ 11,632,314$ 21,657,599$ 20,876,561$
Community Services
6101Administration132,533$ 126,229$ 109,276$ 178,530$ 158,900$ -$
6201Neighborhood Center515,646 458,854 292,002 153,223 114,289 -
6401Housing Program132,944 120,691 107,186 - - -
212CDBG Administration47,663 29,542 28,803
6205Community Grants145,638 145,147 130,062 146,813 111,353 -
6204Arts & Culture80,402 94,888 68,004 120,749 107,986 -
6303AB2020 Grants15,155 - - -
6999Pass Thru Accounts1,840 3,054 716 - - -
6302Conservation, Recycling196,324 202,880 242,705 193,298 -
Solid Waste307,449
211HCD Housing Rehab21,376 157,104 505,823 251,700 196,000
48,297 46,447
Total Community Services1,386,125$ 1,348,738$ 1,478,767$ 1,123,262$ 910,629$ -$
Library
7101Administration289,531$ 310,562$ 306,663$ 301,058$ 332,143$ 323,255$
7201Adult Services547,514 559,681 564,512 471,924 482,939 421,507
7202Children's Services384,377 408,927 374,580 406,945 390,455 404,536
7203Acquisitons & Cataloging220,130 224,881 205,435 177,900 161,445 182,621
7204Circulation Services506,462 514,540 543,380 503,383 659,790 535,601
711Library Trust18,340 15,627 17,980 43,875 19,811 38,155
713Clelles Ness Bequest Trust- - - 189,007 - 191,750
712Library History Project9,850 7,617 3,592 - 3,335 2,000
714Betty McClendon Trust5,691 - - 96,179 - 97,629
715Barbara J Cassin Trust- - - - - 150,000
Total Library1,981,895$ 2,041,835$ 2,016,142$ 2,190,271$ 2,049,918$ 2,347,054$
Redevelopment Agency
911Capital Projects Fund2,007,715$ 1,574,059$ 1,237,563$ 704,125$ 764,079$ 715,952$
921Debt Service5,300,269 5,873,986 8,307,082 8,812,880 7,099,762 8,849,535
931Low / Moderate Housing1,285,874 558,544 5,362,334 3,527,548 6,830,945 406,091
Total Redevelopment Agency8,593,858$ 8,006,590$ 14,906,979$ 13,044,553$ 14,694,786$ 9,971,578$
Total Operating Expenditures47,540,385$ 48,292,446$ 60,310,780$ 54,867,196$ 64,162,502$ 61,141,616$
Plus Transfers Out7,211,444 3,676,819 1,858,951 2,031,896 1,963,920 4,707,070
Carryforward CIP Projects23,230,265$
Total Expenditures by Department:54,751,829$ 51,969,265$ 62,169,731$ 80,129,357$ 66,126,422$ 65,848,686$
5/13/2011 PROPOSED
C - 33
SUMMARY OF POSITIONS
DEPARTMENTAL STAFF BY FUND
Authorized2007/082008/092009/102010/112011/12
PositionsFundedFundedFundedFundedFunded
General Fund
Town Council0.85 0.85 0.95 0.85 0.85 0.85
Town Attorney0.85 0.80 0.90 0.90 0.90 0.85
Administrative Services15.10 14.75 13.85 12.50 12.25 15.10
Community Development15.45 17.95 17.80 17.00 15.05 15.45
Police Department59.50 61.00 61.00 60.00 59.50 59.50
Parks & Public Works26.30 27.85 31.50 29.50 26.80 26.30
Community Services - 3.90 5.15 5.15 3.20 -
Library8.35 10.35 10.35 10.35 8.60 8.35
Total General Fund Staff126.40 137.45 141.50 136.25 127.15 126.40
Special Revenue Funds
Administrative Services- 0.10 - - - -
Parks & Public Works1.00 1.72 1.00 1.00 1.00 1.00
Community Services - 1.30 0.05 0.05 0.05 -
Total Special Revenue Fund Staff1.00 3.12 1.05 1.05 1.05 1.00
CIP Library Project Funds
PPW Manager1.00 - - - 1.00 1.00
Total CIP Library Proj Funds Staff1.00 - - - 1.00 1.00
Internal Service Funds
Town Attorney0.65 0.25 0.65 0.65 0.65 0.65
Administrative Services3.70 3.95 3.80 3.65 3.65 3.70
Parks & Public Works3.70 4.43 4.50 4.50 3.70 3.70
Total Internal Services Funds Staff8.05 8.63 8.95 8.80 8.00 8.05
Redevelopment Agency
Administrative Services0.80 0.80 0.80 0.80 0.80 0.80
Community Development0.75 0.85 1.00 0.80 0.75 0.75
Parks & Public Works- - - - - -
Community Services - 0.05 0.05 0.05 - -
Total Redevelopment Agency Staff1.55 1.70 1.85 1.65 1.55 1.55
Total Town FTEs 138.00 150.90 153.35 147.75 138.75 138.00
Administrative Services Department staffing numbers include the following programs: Town Manager's Office;
Human Resources; Finance & Administrative Services; Clerk Administration; Management Information
Services;and several programs prevailing provided in the Community Services Department.
5/13/2011 PROPOSED
C - 34
SUMMARY OF POSITIONS
BUDGETED FTES BY DEPARTMENT
Blue Bar Shading – Town Staff
Purple Bar Shading – Hourly Employees
FY 2011/12
Budgeted FTEs by Department
(Includes Converted Hourly Employees)
Administrative Services Department staffing numbers include the following six programs: Town
Manager’s Office; Human Resources; Finance & Administrative Services; Clerk Administration;
Management Information Services; and several programs prevailing provided in the Community Services
Department.
Hourly Employee positions result from seasonal, temporary, and part-time labor needs.
Authorized/Hourly Emp
FundedStaffTotal
Town Staffconverted Budgeted
DepartmentsPositionsto FTEsPositions
Town Council0.85 0.08 0.93
Town Attorney1.50 - 1.50
Administrative Services 19.60 0.89 20.49
Community Development16.20 0.78 16.98
Police Department59.50 1.40 60.90
Parks & Public Works32.00 4.23 36.23
Library8.35 4.85 13.20
Total Positions138.00 12.23 150.23
5/13/2011 PROPOSED
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SUMMARY OF POSITIONS
FUNDED FTES BY DEPARTMENT
Five Year Staffing Trend
Note – FTEs represent Town staff positions funded in annual budgets. Numbers do not include temporary hours
or the filled or unfilled status of the positions.
2007/082008/092009/102010/112011/12
DepartmentsFundedFundedFundedFundedFunded
Town Council0.85 0.85 0.95 0.85 0.85
Town Attorney1.00 1.50 1.50 1.50 1.50
Administrative Services19.60 18.45 16.95 16.70 19.60
Community Development18.80 18.80 17.80 15.80 16.20
Police Department61.00 61.00 60.00 59.50 59.50
Parks & Public Works34.00 37.00 35.00 32.50 32.00
Community Services 5.25 5.25 5.25 3.25 -
Library10.35 10.35 10.35 8.60 8.35
Total Budgeted FTEs150.85 153.20 147.80 138.70 138.00
5/13/2011 PROPOSED
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SUMMARY OF PERSONNEL CHANGES
FY 2011/12
he Town’s total budgeted labor and benefit costs for FY 2011/12 increased to $22.3 million ($21.5
million in FY 2010/11). Of this amount, labor and benefit costs in the General Fund account for
nearly $20.7 million ($19.9 million in FY 2010/11) or 57.7% of the Town’s General Fund
expenditures. Contractually obligated increases in salaries, health insurance rates and retirement are
driving labor costs up significantly, offset by continuing reductions in staffing, primarily through the
elimination of vacant positions. A number of cost saving strategies have been employed in the budget to
help mitigate part of the increase in personnel costs. The following discussion describes some of the
staffing expenditures, savings and budget impacts.
Employee Compensation and Benefits
Personnel costs represent salaries of full and part-time personnel (including vacation, holiday, and sick
leave compensation) and benefits, including health coverage, life and disability insurance, and retirement
contributions. For represented positions, annual wage increases and benefit adjustments are negotiated
under each bargaining unit’s Memorandum of Understanding (MOUs). Wage increases and benefit
adjustments for unrepresented positions are determined under the Council’s authority and are not subject
to bargaining.
Memorandums of Understanding/Wages
The FY 2011/12 budget assumes that the Town will achieve savings of approximately $800,000 through
cost containment strategies, which include 40 hours of unpaid furloughs per employee (pro-rated for part-
time employees.) Discussions with the bargaining units are underway regarding the specific terms
affecting represented employees. Highlights of the existing MOUs or known- actions are as follows:
The Town Employees Association (TEA) negotiated a new Tentative Agreement with no scheduled
increases and 10% cost-sharing for dependent health coverage beginning January 1, 2012. The
agreement also includes a two-tier pension plan for new employees hired after January 1, 2012. The
Tentative Agreement is pending Council adoption.
By resolution, the salaries for confidential employees mirror the TEA contract.
Park and Public Works maintenance employees, represented by AFSCME, requested to delay their
bargaining process for a new contract until after the T.E.A. agreement is finalized. The Town is
honoring AFSCME’s request for a delay.
The Town’s agreement with the Police Officer’s Association contractually obligates the Town to
provide a 4% increase to all sworn employees effective July 1, 2011. The 4% increase was
previously negotiated but was delayed one year by mutual agreement. The parties are discussing
options to further restructure the contract in lieu of furloughs given impacts on patrol scheduling and
coverage. In Spring 2010, patrol operations transitioned to 12-hour shift to provide staffing flexibility
and reduce overtime. Implementation of this new schedule will be closely monitored.
Management’s salary and benefit terms are reflected in the Town’s Management Compensation Plan
which is approved by Council. Management employees will not receive an increase in FY 2011/12
and will begin paying 5% for dependent health coverage effective January 1, 2012.
Benefits
Although no major coverage changes are anticipated for health insurance benefits, general increases in
medical insurance rates are anticipated and will adversely impact budgeted labor costs. The Town’s basic
insurance premium coverage (Kaiser) increased by 7% effective January 1, 2011. The new rates effective
January 2012 will not be known until November 2011.
T
5/13/2011 PROPOSED
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SUMMARY OF PERSONNEL CHANGES
FY 2011/12
Pension Plan
The Town’s two pension plans are 2.5% at 55 (effective July 1, 2008, prior formula was 2% at 55) for
"Miscellaneous Employees” (non-safety) personnel and 3% at 50 for “Safety Employees” (Sworn
Personnel). A two-tier pension plan is currently being negotiated for miscellaneous employees to
change the formula to 2% at 60 for new hires after January 1, 2012. Pension reform continues to be
an important topic in regard to cost-containment and staff is monitoring a number of state-wide
initiatives that may impact future pension costs.
In prior years, specifically from FY 1998/99 through FY 2003/04, retirement costs for miscellaneous
and safety employees were negligible due to PERS “super funding” calculations from prior investment
boom years. Following conservative practices, the Town continued to charge itself a PERS retirement
expense (based on the average PERS employer rates of years past) during these low-rate years and set
aside the savings in a reserve account to be used to offset future increases in PERS rates.
More recently, however, due to the low interest rate climate, PERS has been compelled to significantly
increase contribution rates to cover rising retiree costs and PERS investment losses sustained in the down
economy. In FY 2011/12, the Town’s miscellaneous employee rate will increase to 18.5%; the safety rate
will increase to 38.6%.
As anticipated, a portion of this increase in retirement costs will be offset with the utilization of the
PERS reserve account which has a current balance of $2.8 million. The planned draw down of reserves
is anticipated to smooth the effects of any future rate increases, should they occur. The added benefit of
expensing retirement costs and setting a liability account aside during the employer “zero rate” years is
the stability that it has afforded staffing levels. Strategically using the PERS reserve will mitigate impacts
of forecasted rate increases.
Issued by CalPERS in October 2010, the following schedule reflects the Town’s PERS pension rate for
FY 2011/12 and expected rate for FY 2012/13. All other future rates are based on the Town’s five-year
forecast model.
PERS Pension Plan
FY
07/08
FY
08/09
FY
09/10
FY
10/11
FY
11/12
FY
12/13
FY
13/14
FY
14/15
FY
15/16
FY
16/17
Safety 3% @ 50 33.55%33.60%33.84%33.58%38.65%39.9%**46.50%49.00%49.50%49.50%
Misc 2.5% @ 55 * 12.99%15.18%14.60%14.43%18.49%19.6%**20.00%21.50%22.00%22.50%
** Based on estimates received from PERS Actuarials in Oct 2010.
*According to union contracts with T.E.A. and AFSCME the Town changed the retirement formula from 2% at 55 to 2.5% at 55 effective July 1, 2008
in exchange for salary consession.
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
FY
07/08
FY
08/09
FY
09/10
FY
10/11
FY
11/12
FY
12/13
FY
13/14
FY
14/15
FY
15/16
FY
16/17
Safety 3% @ 50
Misc 2.5% @ 55 *
5/13/2011 PROPOSED
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SUMMARY OF PERSONNEL CHANGES
FY 2011/12
Budget Management Strategies
A number of strategies have been implemented to mitigate rising personnel costs. These include:
charging staff time for grant-funded and Redevelopment Agency project work and proprietary services;
increasing user fees to recover staff time costs for Town services; focusing staff time on core services to
maintain the reduction in budgeted overtime; reducing hourly staffing use; and the elimination of vacant,
benefited positions.
Overtime
Overtime expenditures continue to be assessed and adjustments continue to be made to reduce expenses
where feasible. While unpredictable or non-controllable events will undoubtedly have their impact on the
limited public safety and public works maintenance resources of the Town, adjustments to schedules and
workload planning continues to generate a reduction in budgeted overtime from prior years. As a
consequence, some non-critical Town services may see a reduction in service levels caused by staff being
limited to regular work shifts; however, the restrictions have not proven to be problematic for normal
operations of the Town. In March 2011, the patrol staffing structure was modified from a combined 10-
hour and 12-hour structure to a straight 12 hour structure, increasing the number of officers on each shift
while reducing the number of patrol teams. As a result of this change, the Police Department has been
able to use the fifth patrol sergeant position to manage scheduling, training, and overtime accruals as well
as community problem solving, specialized enforcement, and outreach efforts during the shift transition.
Staffing Changes
The FY 2011/12 Operating Budget has 150.23 budgeted positions, including temporary staff, and reflects
a reduction of .18 FTE. Given the limited number of anticipated vacancies in FY 2011/12, reorganization
strategies were put in place, emphasizing the centralization of customer-based functions, cross training,
and realignment of work duties and responsibilities. The recommended FY 2011/12 staffing levels reflect
the following changes from the prior year’s adjusted budget:
Administrative Services – The Administrative Services budget, which includes the Town
Manager’s Office, Human Resources, Finance, Clerk, and Management Information Systems
(MIS), reflects an administrative restructuring strategy to better align services to achieve
operational efficiencies. A cost neutral staffing plan has been developed, enabling the full
integration of the Community Services Department into various Town departments, including the
Administrative Services Department, and a realignment of Clerk functions. This staffing
realignment will enable staff to allocate resources to enhance emergency preparedness and
community outreach efforts as reflected in the adopted 2011 – 2013 Council Strategic Goals. To
achieve this, an existing FTE in the Administrative Services Department was modified to serve as
a Community Outreach Coordinator in the Police Department.
Legal Services – As part of the administrative restructuring discussed above, the Town Attorney’s
Office was reorganized to include a half-time Deputy Town Attorney that will also be appointed
as a half-time Clerk Administrator.
Community Development – The Community Development budget reflects the reallocation of .40
FTE from the Finance Department to provide support for increased housing-related
responsibilities.
Police –The Police Department budget reflects the reallocation of an existing FTE from the
Administrative Services Department to provide additional support for emergency preparedness
and outreach efforts as part of the 2011-2013 Council Strategic Goals ( this positions is funded in
the Non-Departmental program).
5/13/2011 PROPOSED
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SUMMARY OF PERSONNEL CHANGES
FY 2011/12
Parks & Public Works (PPW) – The Parks and Public Works Department budget reflects a
reduction of .50 FTE as a result of staffing adjustments and position reclassifications. Also
included is the reallocation of an existing 0.5FTE as a result of the Administrative Services and
Community Services restructuring.
Library – The Library Department budget reflects a recommended reduction of .25 FTE, resulting
in a Sunday closure and extended hours on Saturdays. Multiple reduction scenarios were studied;
however, elimination of Sundays generated the greatest cost savings and the least operational
impact.
Internal Service Fund Allocations
In addition to direct personnel expenditures, departments are charged for internal support services and
employee insurance costs through payroll allocation charges. Appropriate charge-back rates are
established based on either employee group historical costs or through a flat surcharge per employee.
Annual reviews of these funds may result in adjustments to the rates.
Liability Insurance
Self-Insurance Fund rates (liability claim insurance premiums) for FY 2011/12 remain at the prior year
rates as the Self-Insurance Fund Balance continues to be more than sufficient, and revenues are keeping
pace with expenditures.
Workers Compensation
The Workers Compensation fund balance also continues to be healthy. The program’s allocation charges
were increased in FY 2004/05 to keep pace with the increase in insurance premiums, and have been
adjusted in FY 2011/12 to keep pace with increasing expenditures.
Management Information
The Management Information Systems (MIS) program is funded through two different charge-backs to
the departments. One charge is based on a percentage of salary to fund the salaries and operating
expenses of the MIS program. The second allocation charge is based on the department’s computer and
printer equipment, established to fund the replacement cost of current technology equipment.
5/13/2011 PROPOSED
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TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized2007/082008/092009/102010/112011/12
PositionsFundedFundedFundedFundedFundedComments
Town Attorney1.00 1.00 1.00 1.00 1.00 1.00
Deputy Town Attorney0.50 - - - - 0.50 CY add .50 FTE. Position shared
with .50 Clerk Administer position
Legal Admin Assistant- - - 0.50 0.50 - CY delete .50 FTE
Legal Assistant- - 0.50 - - -
TOTAL FTEs1.50 1.00 1.50 1.50 1.50 1.50
Town Manager1.00 1.00 1.00 1.00 1.00 1.00
Assistant Town Manager1.00 1.00 1.00 1.00 1.00 1.00
Deputy Town Manager1.00 - - - - 1.00 CY add 1.0 FTE
Administrative Programs Mgr.- 1.00 1.00 - - -
Executive Asst. to Town Mgr.1.00 1.00 1.00 1.00 1.00 1.00
Economic Vitality Manager1.00 1.00 1.00 1.00 1.00 1.00
Office Clerk1.65 0.80 0.90 0.90 0.90 1.65 CY add .75 FTE
Staff Technician0.75 - - - - 0.75 CY add .75 FTE
TOTAL FTEs7.40 5.80 5.90 4.90 4.90 7.40
Community Services Director- 1.00 1.00 1.00 10 CY delete 1.0 FTE
Administrative Analyst- 0.50 0.50 0.50 0.50CY delete .50 FTE
Administrative Secretary- 1.00 1.00 1.00 1 0CY delete 1.0 FTE
Senior Coordinator- 1.00 1.00 1.00 00
Volunteer Coordinator- 0.75 0.75 0.75 0.750 CY delete .75 FTE
Secretary I - 1.00 1.00 1.00 0 0
TOTAL DEPARTMENT FTEs- 5.25 5.25 5.25 3.25 -
Human Resources Director1.00 1.00 1.00 1.00 1.00 1.00
Administrative Analyst1.00 1.00 1.00 1.00 1.00 1.00
Human Resources Specialist- 0.25 0.25 0.25 - -
TOTAL FTEs2.00 2.25 2.25 2.25 2.00 2.00
Finance & Admin. Director1.00 1.00 1.00 1.00 1.00 1.00
Assistant Budget/Finance Director1.00 - - - - 1.00 CY add 1.0 FTE
Finance Manager- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Accountant/Finance Analyst1.00 1.40 1.40 1.40 1.40 1.00 CY delete .40 FTE
Payroll Specialist1.00 1.00 1.00 1.00 1.00 1.00
Budget Analyst 0.50 - - - - 0.50 CY add .50 FTE
Account Technician2.00 3.00 2.60 2.00 2.00 2.00
TOTAL FTEs6.50 7.40 7.00 6.40 6.40 6.50
Clerk Administrator0.50 1.00 1.00 1.00 1.00 0.50 CY delete .50 FTE. Position shared
with .50 FTE Deputy Town Attorney
position
Deputy Clerk0.50 0.75 0.75 0.75 0.75 0.50 CY delete .25 FTE
MIS Specialist- 0.50 - - - -
TOTAL FTEs1.00 2.25 1.75 1.75 1.75 1.00
MIS Manager1.00 1.00 1.00 1.00 1.00 1.00
Network Administrator1.00 1.00 1.00 1.00 1.00 1.00
IT Technician0.75 0.50 0.75 0.75 0.75 0.75
MIS Specialist- 0.50 - - - -
TOTAL FTEs2.75 3.00 2.75 2.75 2.75 2.75
TOWN MANAGER'S OFFICE
HUMAN RESOURCES
FINANCE & ADMINISTRATIVE SERVICES
CLERK ADMINISTRATION
MANAGEMENT INFORMATION SERVICES
COMMUNITY SERVICES
TOWN ATTORNEY'S OFFICE
5/13/2011 PROPOSED
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TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized2007/082008/092009/102010/112011/12
PositionsFundedFundedFundedFundedFundedComments
Community Development Dir.1.00 1.00 1.00 1.00 1.00 1.00
Asst. Community Dev. Dir.- 1.00 1.00 1.00 - -
Deputy Town Manager- - - 1.00 - -
Planning Manager1.00 - - - 1.00 1.00
Building Official1.00 1.00 1.00 1.00 1.00 1.00
Administrative Analyst1.00 0.60 0.60 0.60 0.60 1.00 CY add .40 FTE
Administrative Secretary1.00 1.00 1.00 1.00 1.00 1.00
Secretary III1.00 1.00 1.00 1.00 1.00 1.00
Senior Planner2.00 1.00 1.00 1.00 2.00 2.00
Associate Planner2.00 3.00 3.00 2.00 1.00 2.00 CY add 1.0 FTE
Planner- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Assistant Planner- 1.00 1.00 1.00 - -
Planning Technician0.50 - - - 0.50 0.50
Building Inspector 3.50 4.00 4.00 4.00 3.50 3.50
Code Compliance Officer- 1.00 1.00 - - -
Counter Technician 2.00 2.00 2.00 2.00 2.00 2.00
TOTAL FTEs16.00 18.60 18.60 17.60 15.60 16.00
Chief of Police1.00 1.00 1.00 1.00 1.00 1.00
Police Captain2.00 2.00 2.00 2.00 2.00 2.00
Police Sergeant8.00 9.00 9.00 8.00 8.00 8.00
Police Corporal 6.00 5.00 5.00 5.00 6.00 6.00
Police Officer24.00 25.00 25.00 26.00 24.00 24.00
Community Outreach 1.00 - - - - 1.00 CY add 1.0 FTE
Community Services Officer4.00 4.00 4.00 4.00 4.00 4.00
Crime Analyst- 1.00 - - - -
Police Admin Services Mgr.1.00 1.00 1.00 1.00 1.00 1.00
Executive Assistant to Chief1.00 1.00 1.00 1.00 1.00 1.00
Communications Dispatcher7.50 7.00 7.00 7.00 7.50 7.50
Parking Control Officer2.00 2.00 2.00 2.00 2.00 2.00
Police Records Specialist 3.00 3.00 4.00 3.00 3.00 3.00
TOTAL FTEs60.50 61.00 61.00 60.00 59.50 60.50
POLICE
COMMUNITY DEVELOPMENT
5/13/2011 PROPOSED
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TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized2007/082008/092009/102010/112011/12
PositionsFundedFundedFundedFundedFundedComments
Parks & Public Works Director1.00 1.00 1.00 1.00 1.00 1.00
Asst PPW Dir/Town Engineer1.00 1.00 1.00 1.00 1.00 1.00
Superintendent2.00 2.00 2.00 1.00 2.00 2.00
PPW Manager1.00 - - 1.00 1.00 1.00
PPW Supervisor- 1.00 1.00 1.00 - -
Administrative Analyst1.00 1.00 1.00 1.00 1.00 1.00
Administrative Specialist1.00 1.00 1.00 1.00 1.00 1.00
Public Works Specialist- 1.00 2.00 - - -
Administrative Secretary1.00 1.00 1.00 2.00 1.00 1.00
Secretary III1.00 - - - 1.00 1.00
Environmental Service Coordinator0.50 - - - - 0.50 CY add .50 FTE
Associate Civil Engineer 3.00 3.00 3.00 3.00 3.00 3.00
Assistant Civil Engineer1.00 1.00 1.00 1.00 1.00 1.00
Engineering Technician1.00 - 1.00 1.00 1.00 1.00
Sr Engineering Inspector 1.00 1.00 1.00 1.00 1.00 1.00
Engineering Inspector- 1.00 1.00 2.00 - -
Building Inspector0.50 - - - 0.50 0.50
Parks Service Officer1.00 2.00 2.00 1.00 1.00 1.00
Town Arborist1.00 1.00 1.00 1.00 1.00 1.00
Tree Trimmer/High Climber- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Lead Parks & Maint. Worker3.00 2.00 2.00 2.00 3.00 3.00
Sr. Parks & Maintenance Worker- - 1.00 - - -
Parks & Maintenance Worker9.00 9.00 9.00 9.00 8.00 9.00 CY add 1.0 FTE
Sweeper Operator1.00 1.00 1.00 1.00 1.00 1.00
Equipment Mechanic1.00 2.00 2.00 1.00 1.00 1.00
Apprentice Mechanic- - - 1.00 - -
Facility Technician- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
TOTAL DEPARTMENT FTEs32.00 34.00 37.00 35.00 32.50 32.00
PARKS and PUBLIC WORKS DEPARTMENT
5/13/2011 PROPOSED
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TOWN STAFF
POSITIONS BY HOME DEPARTMENT
*Addition of Library Manager/deletion of Principal Librarian occurred during the FY 2010/11 mid-year update process.
Authorized2007/082008/092009/102010/112011/12
PositionsFundedFundedFundedFundedFunded
Library Director1.00 1.00 1.00 1.00 1.00 1.00
Assistant Library Director- 1.00 1.00 1.00 - -
Library Manager*2.00 - - - - 2.00 *CY add 2.0 FTE
Principal Librarian- 2.00 2.00 2.00 2.00 - *CY delete 2.0 FTE
Librarian2.25 2.25 2.25 2.25 2.25 2.25
Circulation Supervisor1.00 1.00 1.00 1.00 1.00 1.00
Library Assistant1.50 2.50 2.50 2.50 1.75 1.50 CY delete .25 FTE
Secretary III0.60 0.60 0.60 0.60 0.60 0.60
TOTAL DEPARTMENT FTEs8.35 10.35 10.35 10.35 8.60 8.35
TOTAL TOWN FTEs138.00 150.90 153.35 147.75 138.75 138.00
2007/082008/092009/102010/112011/12
FundedFundedFundedFundedFunded
Town Council5.00 5.00 5.00 5.00 5.00
Town Clerk1.00 1.00 - - -
Town Treasurer1.00 1.00 - - -
TOTAL ELECTED OFFICIALS7.007.005.005.005.00
2007/082008/092009/102010/112011/12
Temporary Hours by DepartmentFundedFundedFundedFundedFunded
Town Council175 175 175 175 175
Administrative Services 425 1,425 1,621 2,346 1,848
Community Development 120 - - - 1,620
Police Department3,640 3,640 2,920 2,920 2,920
Parks & Public Works 8,760 5,184 6,780 7,412 8,791
Community Services470 470 470 255 -
Library Department10,093 10,093 10,093 11,150 10,080
Total Temporary Hours by Department23,683 20,987 22,059 24,258 25,434
CONVERTED HOURLY EMPLOYEES11.39 10.09 10.61 11.66 12.23 (1.00 FTE = 2080 hours)
LIBRARY
ELECTED OFFICIALS
HOURLY EMPLOYEES
5/13/2011 PROPOSED
C - 44