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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