1a- Table of Contents i
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2012/13
Table of Contents
\
INTRODUCTION
Town Manager’s Budget Message ................................................................................................................ A - 1
Budget Award ................................................................................................................................................. A - 10
Core Values ................................................................................................................................................... A - 11
Fund Descriptions ........................................................................................................................................... A - 12
Financial Policies ........................................................................................................................................... A - 16
Long-Term Debt Policies ............................................................................................................................... A - 19
Investment Policy ........................................................................................................................................... A - 20
Budget Process Overview ............................................................................................................................... A - 26
Budget Calendar ............................................................................................................................................. A - 28
Gann Appropriation Limit .............................................................................................................................. A - 30
Resolution Adopting the Gann Appropriation Limit ...................................................................................... A - 32
Resolution Adopting the Town’s Annual Budget .......................................................................................... A - 33
Resolution Adopting the Redevelopment Agency Budget ............................................................................. A - 34
TOWN PROFILE
History and Culture of Los Gatos ................................................................................................................... B - 1
Town Statistics ............................................................................................................................................... B - 7
Town Management ......................................................................................................................................... B - 14
Town Organizational Chart ............................................................................................................................ B - 15
Town Commissions, Committees, and Advisory Boards ............................................................................... B - 16
FINANCIAL SUMMARIES
Total Revenues and Expenditures
Total Budgeted Fund Activity Summary ........................................................................................................ C - 3
Total Revenue, Expenditure, and Fund Balance Trend Information .............................................................. C - 4
Total Revenue, Expenditure, and Fund Balance – 5-Year Summary ............................................................. C - 6
Total Town Revenue Summary – by Fund ..................................................................................................... C - 10
Total Town Expenditure Summary – by Fund ............................................................................................... C - 12
Total Town Revenue Summary – by Category .............................................................................................. C - 14
Total Town Expenditure Summary – by Category ......................................................................................... C - 15
General Fund Revenues and Expenditures
General Fund Revenues – by Department ...................................................................................................... C - 16
General Fund Expenditures – by Department ................................................................................................ C - 17
General Fund Revenues – by Category .......................................................................................................... C - 18
General Fund Expenditures – by Category ..................................................................................................... C - 20
General Fund Tax Revenues – Santa Clara County Cities Per Capita ............................................................ C - 21
General Fund Tax Revenues – 10 Year History ............................................................................................. C - 22
General Fund – Fund Balance Activity .......................................................................................................... C - 23
ii
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2011/12
Table of Contents page 2
Operating Transfers
Schedule of Interfund Transfers ..................................................................................................................... C - 24
Fund Balance
Fund Balance Activity Summary - by Fund ................................................................................................... C - 25
Fund Balance - 5 Year Comparative Balances .............................................................................................. C - 27
Departmental Budgets
Department Revenues – by Program .............................................................................................................. C - 29
Department Expenditures – by Program......................................................................................................... C - 31
Staffing
Summary of Positions – by Fund .................................................................................................................. C - 33
Summary of Positions – by Department ......................................................................................................... C - 34
5 Year Trend – Annual FTEs by Department ................................................................................................. C - 35
Summary of Personnel Changes ..................................................................................................................... C - 36
Positions by Home Department ...................................................................................................................... C - 40
DEPARTMENTAL BUDGETS
Departmental Budget Listing............................................................................................................................ D - 1
TOWN OFFICES
Town Offices Overview .................................................................................................................................. D - 3
Town Council
Town Council Administration .......................................................................................................................... D - 7
Town Attorney
Town Attorney Administration ....................................................................................................................... D - 9
Internal Service Fund
Liability Self Insurance Fund ......................................................................................................................... D - 13
iii
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2011/12
Table of Contents page 3
ADMINISTRATIVE SERVICES DEPARTMENT
Administrative Services Department Overview ............................................................................................. D - 17
Town Manager’s Office Administration ........................................................................................................ D - 21
Human Resources ........................................................................................................................................... D - 33
Finance & Administrative Services ................................................................................................................ D - 39
Clerk Administration ...................................................................................................................................... D - 45
Non-Departmental .......................................................................................................................................... D - 51
Internal Service Funds
Management Information Systems ................................................................................................................. D - 57
Workers’ Compensation Fund ........................................................................................................................ D - 63
Office Stores Fund .......................................................................................................................................... D - 67
Trust and Agency Fund
Downtown Parking Assessment District ........................................................................................................ D - 69
COMMUNITY DEVELOPMENT DEPARTMENT
Community Development Department Overview .......................................................................................... D - 73
Community Development Administration ..................................................................................................... D - 77
Development Review ..................................................................................................................................... D - 81
Advanced Planning ......................................................................................................................................... D - 87
Building & Inspection Services ..................................................................................................................... D - 91
Code Compliance Program ............................................................................................................................ D – 97
BMP Housing Program ................................................................................................................................ D - 101
Pass-Through Accounts ............................................................................................................................... D - 105
POLICE DEPARTMENT
Police Department Overview........................................................................................................................ D - 107
Police Administration ................................................................................................................................... D - 113
Records and Communications ...................................................................................................................... D - 117
Personnel and Community Services ............................................................................................................. D - 121
Patrol ............................................................................................................................................................ D - 127
Traffic ........................................................................................................................................................... D - 131
Investigations............................................................................................................................................... D - 135
Parking Management Fund .......................................................................................................................... D - 139
Pass-Through Accounts ............................................................................................................................... D - 143
Special Revenue Funds
Operating Grants .......................................................................................................................................... D - 145
iv
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2011/12
Table of Contents page 4
PARKS & PUBLIC WORKS DEPARTMENT
Parks & Public Works Department Overview .............................................................................................. D - 149
Parks & Public Works Administration ......................................................................................................... D - 155
Engineering Program Services ..................................................................................................................... D - 159
Engineering Development Services ............................................................................................................. D – 163
Park Services .............................................................................................................................................. D – 169
Environmental Services ............................................................................................................................... D – 175
Property Damage ......................................................................................................................................... D – 181
Streets and Signals ....................................................................................................................................... D – 187
Pass-Through Accounts ................................................................................................................................ D - 189
Internal Service Funds
Equipment Replacement Fund...................................................................................................................... D - 191
Vehicle Maintenance Program ..................................................................................................................... D - 195
Facilities Maintenance Program ................................................................................................................... D - 201
Special Revenue Funds
Non-Point Source Program ........................................................................................................................... D - 205
Assessment Districts ..................................................................................................................................... D - 211
LIBRARY DEPARTMENT
Library Department Overview...................................................................................................................... D - 225
Library Administration ................................................................................................................................. D - 229
Adult Services .............................................................................................................................................. D - 233
Youth Services ............................................................................................................................................. D - 237
Acquisitions & Cataloging ........................................................................................................................... D - 241
Circulation / System Administration ............................................................................................................ D - 245
Trust and Agency Funds
Library Trust Fund ....................................................................................................................................... D - 249
History Project Trust Fund ........................................................................................................................... D - 251
Clelles Ness Trust Fund ................................................................................................................................ D - 253
Susan McClendon Trust Fund ...................................................................................................................... D - 255
Barbara Jones Cassin Trust Fund ................................................................................................................. D - 257
v
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2011/12
Table of Contents page 5
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview ....................................................................................................... E - 1
General Fund Appropriated Reserve .............................................................................................................. E - 7
Traffic Mitigation Fund .................................................................................................................................. E - 13
Grants and Awards Project Fund .................................................................................................................... E - 17
Storm Drain Funds ........................................................................................................................................ E - 21
Utility Underground ....................................................................................................................................... E - 27
Gas Tax Fund ................................................................................................................................................. E - 29
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Successor Agency to the Los Gatos RDA Overview ..................................................................................... F - 1
SA - Administration Fund .............................................................................................................................. F - 5
SA - Debt Administration Fund...................................................................................................................... F - 9
1992 COP Debt Schedule ........................................................................................................................... F – 13
2002 COP Debt Schedule ........................................................................................................................... F – 14
2010 COP Debt Schedule ........................................................................................................................... F – 15
Computation of Legal Debt Margin ........................................................................................................... F – 16
SA - Affordable Housing Fund ...................................................................................................................... F – 17
SA – Recognized Obligation Retirement Fund .............................................................................................. F – 20
REFERENCE MATERIALS
In-Kind Donations .......................................................................................................................................... G - 1
List of Funds ................................................................................................................................................... G - 2
List of Programs ............................................................................................................................................. G - 3
Glossary ......................................................................................................................................................... G - 7
List of Acronyms ............................................................................................................................................ G - 17
Index ............................................................................................................................................................... G - 19
Fund Descriptions ........................................................................................................................................... G – 1
List of Funds .................................................................................................................................................... G – 4
List of Programs
vi