1c- Financial Summaries SectionPROPOSED
C - 1
0
50
10 0
150
200
2 50
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 Revenues – by Fund ................................................................................................................... C – 10
Total Town Expenditures – by Fund ............................................................................................................. C – 12
Total Town Revenues – by Category ........................................................................................................... C – 14
Total Town 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 – 21
General Fund Tax Revenues – 10 Year History of Key Tax Revenues ....................................................... C – 22
General Fund – Fund Balance Activity ......................................................................................................... C – 23
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 – 24
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 – 25
5 Year Comparative Fund Balance – by Fund ............................................................................................... C – 27
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 – 31
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 – 33
Summary of FTE’s – by Department ............................................................................................................ C – 34
5 Year History of Funded Positions – by Department .................................................................................. C – 35
Summary of Personnel Changes ................................................................................................................... C – 36
Positions by Home Department ..................................................................................................................... C – 40
PROPOSED
C - 3
TOTAL BUDGETED FUND ACTIVITY SUMMARY
FY 2012/13
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.
Estimated Revenues,Expenditures,Estimated Fund Balance
Fund Balance PY Carryfwds PY Carryfwds Fund Balance Change
7/1/2012& Transfers& Transfers 6/30/2013 From PY Fund
Operating Funds
Government Funds
General Fund 23,065,882$ 32,789,997$ 35,174,291$ 20,681,588$ -10.3%111
Solid Waste Fund- - - - 0.0%221
Housing Conservation Program 13,455 5,029 12 18,472 37.3%211
Community Dev Block Grant 2,506 274,079 274,079 2,506 0.0%212
Urban Run-Off Source Fund 75,786 502,000 338,798 238,988 215.3%222
Blackwell Assessment District 4,983 3,236 3,490 4,729 -5.1%231
Kennedy Assessment District 24,215 10,547 7,633 27,129 12.0%232
Gemini Asses sment District 11,837 4,316 4,765 11,388 -3.8%233
Santa Rosa Assessment Dis trict 53,561 5,288 4,795 54,054 0.9%234
Vasona Assessment District 21,644 9,991 6,670 24,965 15.3%235
Hillbrook Assessment District 2,754 5,970 6,590 2,134 -22.5%236
Proprietary Funds - Internal Service Funds
ABAG Self Insurance 1,876,615 501,292 652,249 1,725,658 -8.0%611
Worker's Comp Self Insurance 2,716,517 659,429 718,127 2,657,819 -2.2%612
Management Information Systems 2,372,367 1,020,673 1,345,488 2,047,552 -13.7%621
Office Stores Fund 207,895 127,500 143,050 192,345 -7.5%622
Equipment Replacement 2,685,224 439,532 689,942 2,434,814 -9.3%631
Facilities Maintenance 476,490 544,325 537,515 483,300 1.4%632
Vehicle Maintenance 981,783 1,138,086 1,705,847 414,022 -57.8%633
Total Operating Funds 34,593,514$ 38,041,290$ 41,613,341$ 31,021,463$ -10.3%
Trust & Agency Funds
Friends of the Library-$ -$ -$ -$ 0.0%710
Library Trust 42,595 15,858 58,452 1 -100.0%711
Library History Project 809 1,001 1,810 - 0.0%712
Ness Trust Bequest 88,679 1,500 45,000 45,179 -49.1%713
Betty McClendon Trust 98,020 700 50,000 48,720 -50.3%714
Barbara J Cassin Trus t 521,252 5,000 80,000 446,252 -14.4%716
Parking District #88 314,622 138,090 143,526 309,186 -1.7%721
Total Trust & Agency Funds 1,065,977$ 162,149$ 378,788$ 849,338$ -20.3%
Capital Funds
GFAR 12,687,141$ 2,657,000$ 4,680,589$ 10,663,552$ -15.9%411
Grant Funded CIP Projects(57,149) 227,615 94,685 75,781 -232.6%421
Storm Drain #1 412,245 48,120 - 460,365 11.7%461
Storm Drain #2 723,157 53,420 - 776,577 7.4%462
Storm Drain #3(73,802) 1,000 - (72,802) -1.4%463
Traffic Mitigation 79,232 540,000 540,000 79,232 0.0%471
Construction Tax-Undergrounding 2,416,480 51,250 - 2,467,730 2.1%472
Gas Tax 151,574 834,560 756,000 230,134 51.8%481
Total Capital Projects Funds 16,338,878$ 4,412,965$ 6,071,274$ 14,680,569$ -10.1%
Successor Agency of the Los Gatos RDA Funds
SA - Administration 1,258,376$ 255,000$ 256,190$ 1,257,186$ -0.1%911
SA - Debt Service 1,963,801 3,910,142 3,910,142 1,963,801 0.0%921
SA - Low / Moderate Housing 123,857 - - 123,857 0.0%931
SA - Recognized Obligation Retirement- 2,196,171 2,196,171 - 0.0%941
Total Successor Agency of the Los Gatos RDA Reserves 3,346,034$ 6,361,313$ 6,362,503$ 3,344,844$ 0.0%
TOTAL ALL FUNDS 55,344,403$ 48,977,717$ 54,425,906$ 49,896,214$ -9.8%
PROPOSED
C - 4
TOTAL TOWN
REVENUE, EXPENDITURE, & FUND BALANCE TREND INFORMATION
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.
Successor Agency to the Los Gatos Redevelopment Funds – Formerly known as the Redevelopment Agency (RDA), the
Successor Agency is not a separate legal entity and therefore has been incorporated into the Town’s operating budget. This
fund supports enforceable obligations incurred by the RDA and Successor Agency administrative operations.
VC
*Expenditures and Transfers-Out may exceed Revenues due to the inclusion of planned and carry-forward capital projects.
Approximately $14 M funding for Library project came from issuance of Certificates of Participation (COP) in 2010.
Year End Reference
Revenue &
Transfers In
Expenditures
&
Designated
Fund Balance
2003/04 Actuals 36,878,439$ 40,696,344$ 41,187,998$
2004/05 Actuals 40,170,433 35,716,244 45,642,187
2005/06 Actuals 47,575,202 40,769,411 52,447,978
2006/07 Actuals 57,356,538 50,554,905 59,249,611
2007/08 Actuals 57,785,654 54,751,838 62,283,427
2008/09 Actuals 58,959,239 51,969,267 69,273,399
2009/10 Actuals 68,176,239 62,169,737 75,279,901
2010/11 Actuals 53,198,202 72,439,477 56,038,626
2011/12 Estimated 56,431,647 57,125,868 55,344,405
2012/13 Adopted 48,977,717 54,425,906 49,896,216
PROPOSED
C - 5
TOTAL TOWN
REVENUE, EXPENDITURE, & FUND BALANCE TREND INFORMATION
The Town continues to focus on priority issues that involve maintaining public safety and Town infrastructure
including streets and parks; and providing library, community development, and community services. These
priorities are coordinated with other strategic goals that protect the Town’s fiscal health and ensure cost efficient and
effective delivery of Town-wide administrative services. The Town’s proactive approach to reducing operating
expenditures, identifying revenue enhancements, implementing operating efficiencies, and establishing a revenue
stabilization reserve has been an integral part of softening the impact of the economic recession and other negative
fiscal developments. However, as depicted in the revenue and expenditures graph on the previous page, fund
balances reflect a decline in FY 2012/13. It is anticipated that fund balances will be strategically used for a limited
period of time to balance the budget as needed and support vital capital improvements as approved in the FY
2012/13 – 2017/18 Capital Improvement Plan until an alternate or more permanent source of funding is identified.
The FY 2012/13 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 are not taken. Shortfalls
are the result of recessionary impacts on the Town’s locally generated revenues, including declines in sales tax
revenue from Netflix, due to changes in its business model. 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 are significant contributors to the
Town’s expenditure base. Other key trends affecting the fund balance forecast include:
Salary and Benefits Increases – Salaries and benefits account for 41% of the Town’s total expenditures and 60% of
General Fund expenditures in FY 2012/13. 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
2011/12, the employer PERS contribution rate for safety employees was 38.65% and is expected to adjust to 39.31%
in FY 2012/13. For all other employees, the rate will increase from 18.49% in FY 2011/12 to 19.62% in FY
2012/13.
In FY 2011/12, a two-tier pension plan was negotiated for non-sworn and management employees, changing the
pension formula from 2.5% at 55 to 2% at 60 for new hires after August 1, 2012. While this does not provide
immediate cost savings, it is anticipated to reduce future salary and benefit expenses in the next 10-15 years. Other
negotiated changes affecting miscellaneous employees include the cost sharing of dependent premiums.
Negotiations are expected to begin in late FY 2011/12 with the Town Employees Association (TEA) to discuss a
successor Memorandum of Understanding (MOU). The TEA labor agreement expires on June 30, 2012. The
American Federation of State, County and Municipal Employees (AFSCME) labor agreement expires on June 30,
2013.
The existing Police Officers’ Association (POA) agreement was restructured to delay scheduled salary adjustments
and extend the contract for a longer term. Under the restructured agreement, the POA will receive a 2% increase
effective January 1, 2013. This is the last wage increase under the existing contract, which expires June 30, 2013.
Other Cost Drivers – A significant cost driver for the Town is 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 2012/13. The Town has taken steps to ensure
energy efficiency in new facilities, like the LEED Gold Library, and will continue to explore energy alternatives to
reduce costs.
Revenue Recovery – While there are signs that the economy is recovering, the local economy continues to be slow
and revenues for FY 2012/13 show limited growth. Total Town revenues for FY 2012/13 are 18% less than the
prior year estimated revenues. This adjustment is due to a business model change in Netflix, an internet streaming
provider which previously accounted for nearly 40% of all sales tax received by the Town. Revenue declines are
also due to a loss of tax increment revenue as a result of the dissolution of California redevelopment agencies.
PROPOSED
C - 6
2008/09
2009/10
2010/11
2011/12
2012/13
2008/09
2009/10
2010/11
2011/12
2012/13
Actuals
Actuals
Actuals
Estimated
Adopted
Actuals
Actuals
Actuals
Estimated
Adopted
REVENUESProperty Tax
7,417,032
$
7,465,871
$
7,289,897
$
7,435,497
$
8,041,087
$
29
$
259
$
64
$
330
$
-
$
VLF Backfill
2,307,040
2,343,495
2,327,053
2,250,320
2,272,820
-
-
-
-
-
Sales & Use Tax
8,486,999
8,317,216
9,971,409
8,610,000
7,859,000
-
-
-
-
-
Franchise Fees
1,698,060
1,699,839
1,901,605
1,920,610
1,939,820
-
-
-
-
-
Transient Occupancy Tax
966,638
923,783
1,004,659
1,014,710
1,099,860
-
-
-
-
-
Other Taxes
1,142,305
1,225,154
1,143,294
1,143,062
1,290,550
33,510
33,510
37,760
37,760
37,760
Licenses & Permits
1,820,007
2,035,308
2,040,811
2,206,324
2,075,945
-
-
-
-
-
Intergovernmental
634,580
878,656
834,713
844,911
801,172
133,046
49,945
136,960
20,464
274,079
Town Services
2,054,603
2,565,437
2,672,513
2,645,028
2,155,039
135,000
135,000
135,000
135,000
502,000
Internal Srvc Reimbursement
-
-
-
-
-
-
-
-
-
-
Fines & Forfeitures
563,721
571,245
617,779
669,819
644,470
-
-
-
-
-
Interest
2,107,205
870,512
625,654
604,812
608,566
23,254
15,131
11,229
6,287
6,617
Other Sources
7,933,138
1,525,254
1,011,565
1,351,288
1,500,777
-
-
(8,803)
-
-
CIP Proj Reimbursement
929,239
931,371
1,354,882
2,094,727
1,963,971
-
-
-
-
-
SCC RPTTF Reimbursement
-
-
-
-
-
-
-
-
-
-
Fund Transfers In
437,925
440,326
437,755
418,532
536,920
-
-
-
92,976
-
TOTAL REVENUES
38,498,492
31,793,467
33,233,589
33,209,640
32,789,997
324,839
233,845
312,210
292,817
820,456
EXPENDITURESSalaries & Benefits
20,403,015
19,356,682
19,509,657
20,526,875
20,945,917
130,426
91,481
89,683
86,803
102,303
Operating Expenditures
5,385,818
5,940,791
5,828,392
6,196,068
6,806,907
51,632
51,932
48,263
42,990
259,500
Grants & Awards
208,240
228,850
243,237
173,420
177,620
179,502
536,234
218,848
20,464
46,464
Fixed Assets
6,240
24,516
1,900
-
-
-
-
-
-
-
Interest
-
-
-
-
-
10,332
1,638
503
12
12
Internal Service Charges
3,540,053
3,240,600
3,040,852
3,159,448
3,379,876
40,067
15,949
13,437
14,509
6,018
Capital Projects
-
-
-
-
-
-
-
-
-
-
Capital Acquisitions
529,989
3,116,295
-
-
-
-
-
-
-
-
Debt Service
929,239
931,371
1,354,882
2,094,727
1,963,971
-
-
-
-
-
Transfers
1,916,500
825,000
786,525
1,300,000
1,900,000
412,532
6,756
204,395
4,920
232,535
TOTAL EXPENDITURES
32,919,094
33,664,105
30,765,445
33,450,538
35,174,291
824,491
703,990
575,129
169,698
646,832
Net Increase (Decrease)
5,579,398
(1,870,638)
2,468,144
(240,898)
(2,384,294)
(499,652)
(470,145)
(262,919)
123,119
173,624
Beginning Fund Balance
17,129,878
22,709,276
20,838,638
23,306,782
23,065,884
1,300,936
801,284
331,139
68,220
191,339
Ending Fund Balance
22,709,276$
20,838,638
$
23,306,782
$
23,065,884
$
20,681,590
$
801,284
$
331,139
$
68,220
$
191,339
$
364,963
$
GENERAL FUND
SPECIAL REVENUE FUNDS
TOTAL TOWN
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY
PROPOSED
C - 7
2008/09
2009/10
2010/11
2011/12
2012/13
2008/09
2009/10
2010/11
2011/12
2012/13
Actuals
Actuals
Actuals
Estimated
Adopted
Actuals
Actuals
Actuals
Estimated
Adopted
REVENUESProperty Tax
-
$
-
$
-
$
-
$
-
$
44,741
$
38,252
$
2,406
$
1,720
$
1,720
$
VLF Backfill
-
-
-
-
-
-
-
-
-
-
Sales & Use Tax
-
-
-
-
-
-
-
-
-
-
Franchise Fees
-
-
-
-
-
-
-
-
-
-
Transient Occupancy Tax
-
-
-
-
-
-
-
-
-
-
Other Taxes
14,347
19,586
31,723
27,655
15,000
92,034
101,434
121,625
116,968
126,326
Licenses & Permits
-
-
-
-
-
-
-
-
-
-
Intergovernmental
-
-
-
-
-
-
-
-
-
-
Town Services
68,159
82,353
88,232
98,000
99,000
-
-
-
-
-
Internal Srvc Reimbursement
4,357,464
4,039,222
3,839,607
3,990,199
4,185,401
-
-
-
-
-
Fines & Forfeitures
-
-
-
-
-
-
-
-
-
-
Interest
40
39
18
32
32
17,707
11,036
26,364
26,901
17,603
Other Sources
100,682
136,971
153,564
149,404
131,404
32,341
20,738
685,153
16,250
16,500
CIP Proj Reimbursement
-
-
-
-
-
-
-
-
-
-
SCC RPTTF Reimbursement
-
-
-
-
-
-
-
-
-
-
Fund Transfers In
20,980
8,990
-
-
-
-
-
-
-
-
TOTAL REVENUES
4,561,672
4,287,161
4,113,144
4,265,290
4,430,837
186,823
171,460
835,548
161,839
162,149
EXPENDITURESSalaries & Benefits
1,069,437
1,003,584
957,825
1,066,708
1,150,630
-
-
-
-
-
Operating Expenditures
2,291,088
2,473,434
2,496,405
2,906,651
3,195,400
26,021
24,526
24,983
282,025
218,087
Grants & Awards
-
-
-
-
-
-
-
-
-
-
Fixed Assets
248,319
376,859
188,939
554,290
675,188
-
-
-
-
-
Interest
-
-
-
-
-
50,681
42,930
34,583
25,440
15,701
Internal Service Charges
-
-
-
-
-
-
-
-
-
-
Capital Projects
-
-
-
-
-
-
-
-
-
-
Capital Acquisitions
-
-
-
-
-
-
-
-
-
-
Debt Service
-
-
-
-
-
95,000
100,000
110,000
120,000
125,000
Transfers
659,804
201,800
194,000
294,000
771,000
-
-
-
-
20,000
TOTAL EXPENDITURES
4,268,648
4,055,677
3,837,169
4,821,649
5,792,218
171,702
167,456
169,566
427,465
378,788
Net Increase (Decrease)
293,024
231,484
275,975
(556,359)
(1,361,381)
15,121
4,004
665,982
(265,626)
(216,639)
Beginning Fund Balance
11,092,171
11,385,195
11,616,679
11,892,654
11,336,295
646,495
661,616
665,620
1,331,602
1,065,976
Ending Fund Balance
11,385,195
$
11,616,679
$
11,892,654
$
11,336,295
$
9,974,914
$
661,616
$
665,620
$
1,331,602
$
1,065,976
$
849,337
$
INTERNAL SERVICE FUNDS
TOTAL TOWN
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARYLIBRARY TRUSTS & PARKING ASSESSMENT FUNDS
PROPOSED
C - 8
2008/09
2009/10
2010/11
2011/12
2012/13
2008/09
2009/10
2010/11
2011/12
2012/13
Actuals
Actuals
Actuals
Estimated
Adopted
Actuals
Actuals
Actuals
Estimated
Adopted
REVENUESProperty Tax
-
$
-
$
-
$
-
$
-
$
8,574,250
$
9,022,863
$
8,577,063
$
4,186,567
$
-
$
VLF Backfill
-
-
-
-
-
-
-
-
-
-
Sales & Use Tax
-
-
-
-
-
-
-
-
-
-
Franchise Fees
-
-
-
-
-
-
-
-
-
-
Transient Occupancy Tax
-
-
-
-
-
-
-
-
-
-
Other Taxes
14,392
19,586
31,989
26,534
15,000
-
-
-
-
-
Licenses & Permits
142,143
272,862
525,212
503,684
274,000
-
-
-
-
-
Intergovernmental
1,366,727
3,154,121
2,281,630
1,325,239
842,290
-
-
-
-
2,196,171
Town Services
(10,500)
-
-
44,450
-
-
-
-
-
-
Internal Srvc Reimbursement
-
-
-
-
-
-
-
-
-
-
Fines & Forfeitures
-
-
-
-
-
-
-
-
-
-
Interest
118,620
68,430
46,933
14,467
49,060
700,010
220,129
7,207
7,578
5,000
Other Sources
334,599
16,575,264
292,773
8,248,815
628,000
-
16,044
22
-
-
CIP Proj Reimbursement
-
-
-
-
-
929,239
931,371
1,354,882
2,094,727
1,963,971
SCC RPTTF Reimbursement
-
-
-
-
-
-
-
-
-
-
Fund Transfers In
2,642,933
834,636
986,000
1,400,000
2,604,615
575,000
575,000
600,000
650,000
2,196,171
TOTAL REVENUES
4,608,914
20,924,899
4,164,537
11,563,189
4,412,965
10,778,499
10,765,407
10,539,174
6,938,872
6,361,313
EXPENDITURESSalaries & Benefits
5,513
103,210
149,427
16,178
-
196,441
308,043
342,730
252,869
25,466
Operating Expenditures
-
40,186
2,330
-
-
4,613,479
7,200,100
17,251,475
1,171,355
226,035
Grants & Awards
-
-
-
-
-
90,000
412,000
150,000
-
-
Fixed Assets
-
-
-
-
-
-
-
-
-
-
Interest
-
309,158
20,500
-
-
635,075
617,204
1,021,132
1,147,226
1,017,971
Internal Service Charges
239
2,667
-
-
-
11,354
16,972
19,010
14,446
3,717
Capital Projects
5,084,091
7,390,915
14,870,970
11,637,556
4,653,274
951,833
671,337
519,126
(75,427)
4,172
Capital Acquisitions
900
-
-
-
1,200,000
135,000
4,285,784
68,001
-
-
Debt Service
-
-
-
-
-
1,373,406
1,395,537
1,838,632
3,129,727
2,888,971
Transfers
113,001
250,396
238,835
312,588
218,000
575,000
575,000
600,000
650,000
2,196,171
TOTAL EXPENDITURES
5,203,744
8,096,532
15,282,062
11,966,322
6,071,274
8,581,588
15,481,977
21,810,106
6,290,196
6,362,503
Net Increase (Decrease)
(594,830)
12,828,367
(11,117,525)
(403,133)
(1,658,309)
2,196,911
(4,716,570)
(11,270,932)
648,676
(1,190)
Beginning Fund Balance
15,625,996
15,031,166
27,859,533
16,742,008
16,338,875
16,487,951
18,684,862
13,968,292
2,697,360
3,346,036
Ending Fund Balance
15,031,166$
27,859,533
$
16,742,008
$
16,338,875
$
14,680,566
$
18,684,862
$
13,968,292
$
2,697,360
$
3,346,036
$
3,344,846
$
TOTAL TOWN
REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARYCAPITAL PROJECT FUNDS
SUCCESSOR AGENCY TO THE LOS GATOS RDA
PROPOSED
C - 9
2008/09
2009/10
2010/11
2011/12
2012/13
Actuals
Actuals
Actuals
Estimated
Adopted
REVENUESProperty Tax
16,036,052
$
16,527,245
$
15,869,430
$
11,624,114
$
8,042,807
$
VLF Backfill
2,307,040
2,343,495
2,327,053
2,250,320
2,272,820
Sales & Use Tax
8,486,999
8,317,216
9,971,409
8,610,000
7,859,000
Franchise Fees
1,698,060
1,699,839
1,901,605
1,920,610
1,939,820
Transient Occupancy Tax
966,638
923,783
1,004,659
1,014,710
1,099,860
Other Taxes
1,296,588
1,399,270
1,366,391
1,351,979
1,484,636
Licenses & Permits
1,962,150
2,308,170
2,566,023
2,710,008
2,349,945
Intergovernmental
2,134,353
4,082,722
3,253,303
2,190,614
4,113,712
Town Services
2,247,262
2,782,790
2,895,745
2,922,478
2,756,039
Internal Srvc Reimbursement
4,357,464
4,039,222
3,839,607
3,990,199
4,185,401
Fines & Forfeitures
563,721
571,245
617,779
669,819
644,470
Interest
2,966,836
1,185,277
717,405
660,077
686,878
Other Sources
8,400,760
18,274,271
2,134,274
9,765,757
2,276,681
CIP Proj Reimbursement
1,858,478
1,862,742
2,709,764
4,189,454
3,927,942
SCC RPTTF Reimbursement
-
-
-
-
-
Fund Transfers In
3,676,838
1,858,952
2,023,755
2,561,508
5,337,706
TOTAL REVENUES
58,959,239
68,176,239
53,198,202
56,431,647
48,977,717
EXPENDITURESSalaries & Benefits
21,804,832
20,863,000
21,049,322
21,949,433
22,224,316
Operating Expenditures
12,368,038
15,730,969
25,651,848
10,599,089
10,705,929
Grants & Awards
477,742
1,177,084
612,085
193,884
224,084
Fixed Assets
254,559
401,375
190,839
554,290
675,188
Interest
696,088
970,930
1,076,718
1,172,678
1,033,684
Internal Service Charges
3,591,713
3,276,188
3,073,299
3,188,403
3,389,611
Capital Projects
6,035,924
8,062,252
15,390,096
11,562,129
4,657,446
Capital Acquisitions
665,889
7,402,079
68,001
-
1,200,000
Debt Service
2,397,645
2,426,908
3,303,514
5,344,454
4,977,942
Transfers
3,676,837
1,858,952
2,023,755
2,561,508
5,337,706
TOTAL EXPENDITURES
51,969,267
62,169,737
72,439,477
57,125,868
54,425,906
Net Increase (Decrease)
6,989,972
6,006,502
(19,241,275)
(694,221)
(5,448,189)
Beginning Fund Balance
62,283,427
69,273,399
75,279,901
56,038,626
55,344,405
Ending Fund Balance
69,273,399
$
75,279,901
$
56,038,626
$
55,344,405
$
49,896,216
$
TOTAL ALL FUNDS
PROPOSED
C - 10
TOTAL TOWN REVENUES
BY FUND
(Includes Transfers In)
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13 Change
Fund Fund Name Actuals Actuals Actuals Adopted Estimated Adopted from PY
General Fund
111 General Fund 38,498,492$ 31,793,466$ 33,233,589$ 33,424,883$ 33,209,640$ 32,789,997$ -1.9%
Special Revenue Funds
221 Solid Waste Fund- - - - - - 0.0%
211 Housing Conservation Program 20,454 13,191 20,496 12,500 5,029 5,029 -59.8%
212 Community Dev Block Grant 133,046 49,945 136,960 210,594 113,440 274,079 30.1%
222 Urban Run-Off Source Fund 135,000 135,000 135,000 135,000 135,000 502,000 271.9%
231 Blackwell Assessment District 3,250 3,348 3,252 3,240 3,236 3,236 -0.1%
232 Kennedy Asses s ment District 10,625 10,595 10,498 10,625 10,547 10,547 -0.7%
233 Gemini Assessment District 4,392 4,389 4,285 4,380 4,316 4,316 -1.5%
234 Santa Rosa Assessment District 6,265 5,610 (14,199) 5,950 5,288 5,288 -11.1%
235 Vasona Assessment District 9,935 10,004 9,944 9,935 9,991 9,991 0.6%
236 Hillbrook Asses sment District 1,873 1,763 5,973 6,070 5,970 5,970 -1.6%
Internal Service Funds
611 ABAG Self Insurance 540,326 491,082 500,056 532,958 521,657 501,292 -5.9%
612 Worker's Comp Self Ins urance 650,526 648,890 655,734 687,085 683,703 659,429 -4.0%
621 Management Information Systems 1,037,521 1,002,319 984,426 1,001,546 1,012,527 1,020,673 1.9%
622 Office Stores Fund 144,925 119,598 113,541 118,500 111,300 127,500 7.6%
631 Equipment Replacement 427,220 389,675 369,525 319,819 319,819 439,532 37.4%
632 Facilities Maintenance 638,021 624,500 488,689 540,100 546,925 544,325 0.8%
633 Vehicle Maintenance 1,123,133 1,011,096 1,001,173 1,050,300 1,069,359 1,138,086 8.4%
Trust & Agency
710 Friends of the Library- - - - - - 0.0%
711 Library Trust 31,931 20,601 16,905 45,800 15,858 15,858 -65.4%
712 Library History Project 1,520 1,076 2,641 3,018 751 1,001 -66.8%
713 Ness Trust Bequest 5,490 3,710 2,461 1,500 1,500 1,500 0.0%
714 Betty McClendon Trust 2,800 1,890 1,251 1,000 700 700 -30.0%
716 Barbara J Cass in Trust- - 666,252 5,000 5,000 5,000 0.0%
721 Parking District #88 145,083 144,182 146,038 141,830 138,030 138,090 -2.6%
Capital Projects Funds
411 GFAR 3,035,693 17,807,050 1,236,199 9,844,475 7,982,688 2,657,000 -73.0%
421 Grant Funded CIP Projects 696,557 2,379,704 1,752,253 1,752,862 481,337 227,615 -87.0%
461 Storm Drain #1 163,682 39,962 83,018 48,120 127,899 48,120 0.0%
462 Storm Drain #2 55,208 61,285 85,333 53,420 65,843 53,420 0.0%
463 Storm Drain #3(2,303) 2,665 86 1,000 1,402 1,000 0.0%
471 Traffic Mitigation 46,100 60,429 210,655 2,526,536 2,034,189 540,000 -78.6%
472 Construction Tax-Undergrounding 87,352 68,766 62,652 51,010 35,521 51,250 0.5%
481 Gas Tax 526,622 505,042 734,341 834,310 834,310 834,560 0.0%
Successor Agency to the Los Gatos RDA Funds
911 SA - Administration 641,908 580,951 604,250 660,000 654,324 255,000 -61.4%
921 SA - Debt Service 8,145,423 8,313,191 8,222,522 8,810,055 5,443,773 3,910,142 -55.6%
931 SA - Low / Moderate Housing 1,991,169 1,871,264 1,712,402 1,666,032 840,775 - -100.0%
941 SA - Recognized Obligation Retirement- - - - - 2,196,171 0.0%
TOTAL Fund Rev & Trans fers-in 58,959,239$ 68,176,239$ 53,198,201$ 64,519,453$ 56,431,647$ 48,977,717$ -24.1%
PROPOSED
C - 11
TOTAL TOWN REVENUES
BY FUND
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13% of
Actuals Actuals Actuals Adopted Estimated Adopted Total
General Fund 38,498,492$ 31,793,466$ 33,233,589$ 33,424,883$ 33,209,640$ 32,789,997$ 66.9%
Special Revenue Funds 324,840 233,845 312,209 398,294 292,817 820,456 1.7%
Internal Service Funds 4,561,672 4,287,160 4,113,144 4,250,308 4,265,290 4,430,837 9.0%
Trust & Agency Funds 186,824 171,459 835,548 198,148 161,839 162,149 0.3%
Capital Project Funds 4,608,911 20,924,903 4,164,537 15,111,733 11,563,189 4,412,965 9.0%
Successor AgencyFunds 10,778,500 10,765,406 10,539,174 11,136,087 6,938,872 6,361,313 13.0%
Total Rev & Transfers In 58,959,239$ 68,176,239$ 53,198,201$ 64,519,453$ 56,431,647$ 48,977,717$ 100.0%
FY 2012/13 Revenues By Fund
FY Total Status
2003/04 36,878,439 Actuals
2004/05 40,170,433 Actuals
2005/06 47,575,202 Actuals
2006/07 57,356,538 Actuals
2007/08 57,785,654 Actuals
2008/09 58,959,239 Actuals
2009/10 68,176,239 Actuals
2010/11 53,198,201 Actuals
2011/12 56,431,647 Estimated
2012/13 48,977,717 Projected
TOWN 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
PROPOSED
C - 12
TOTAL TOWN EXPENDITURES
BY FUND
(Includes Transfers Out)
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13 Change
Fund Fund Name Actuals Actuals Actuals Adopted Estimated Adopted from PY
General Fund
111 General Fund 32,919,093$ 33,664,106$ 30,765,445$ 36,321,937$ 33,450,539$ 35,174,291$ -3.2%
Special Revenue Funds
221 Solid Waste Fund 296,554 - - - - - 0.0%
211 Hous ing Conservation Program 157,103 505,823 194,711 5,100 12 12 -99.8%
212 Community Dev Block Grant 134,056 49,498 230,079 216,931 20,464 274,079 26.3%
222 Urban Run-Off Source Fund 203,369 114,977 117,061 135,900 117,357 338,798 149.3%
231 Blackwell Assessment District 2,421 3,420 2,520 3,220 3,690 3,490 8.4%
232 Kennedy Assessment District 6,811 6,859 9,907 7,630 6,463 7,633 0.0%
233 Gemini As sessment Dis trict 3,076 3,076 3,075 5,000 4,767 4,765 -4.7%
234 Santa Rosa Assessment District 8,638 8,638 7,089 7,990 4,795 4,795 -40.0%
235 Vasona Assessment Dis trict 7,601 7,362 5,008 6,670 6,670 6,670 0.0%
236 Hillbrook Assessment District 4,861 4,336 5,679 6,590 5,480 6,590 0.0%
Internal Service Funds
611 ABAG Self Insurance 304,071 504,146 512,622 625,224 711,110 652,249 4.3%
612 Worker's Comp Self Insurance 651,301 506,795 571,225 623,097 777,070 718,127 15.3%
621 Management Information Systems 985,886 967,384 929,576 1,056,207 905,662 1,345,488 27.4%
622 Office Stores Fund 119,408 126,686 124,253 134,050 149,050 143,050 6.7%
631 Equipment Replacement 232,049 578,737 372,595 417,893 728,485 689,942 65.1%
632 Facilities Maintenance 600,991 464,303 478,402 536,200 509,251 537,515 0.2%
633 Vehicle Maintenance 1,374,942 907,626 848,496 1,142,733 1,041,021 1,705,847 49.3%
Trust & Agency
710 Friends of the Library- - - - - - 0.0%
711 Library Trust 15,628 17,980 18,592 38,155 25,200 58,452 53.2%
712 Library History Project 7,617 3,592 3,434 2,000 - 1,810 -9.5%
713 Ness Trust Bequest- - - 191,750 104,000 45,000 -76.5%
714 Betty McClendon Trust- - - 97,629 - 50,000 -48.8%
716 Barbara J Cassin Trus t- - - 150,000 150,000 80,000 -46.7%
721 Parking District #88 148,457 145,884 147,540 148,265 148,265 143,526 -3.2%
Capital Projects Funds
411 GFAR 3,696,382 5,192,284 11,835,099 19,988,103 8,597,113 4,680,589 -76.6%
421 Grant Funded CIP Projects 552,256 1,743,648 2,191,072 1,751,752 574,313 94,685 -94.6%
461 Storm Drain #1 163,890 45,890 - 285,000 - - -100.0%
462 Storm Drain #2- - - - - - 0.0%
463 Storm Drain #3 261,457 17,180 24,690 - - - 0.0%
471 Traffic Mitigation 46,100 60,429 210,655 2,526,536 2,034,189 540,000 -78.6%
472 Construction Tax-Undergrounding- 208,347 - - 4,707 - 0.0%
481 Gas Tax 483,661 828,753 1,020,546 756,000 756,000 756,000 0.0%
Successor Agency to the Los Gatos RDA Funds
911 SA - Administration 1,574,059 1,237,563 770,215 754,232 638,996 256,190 -66.0%
921 SA - Debt Service 6,448,985 8,882,082 14,187,434 8,849,535 4,934,282 3,910,142 -55.8%
931 SA - Low / Moderate Housing 558,544 5,362,333 6,852,457 406,091 716,918 - -100.0%
941 SA - Recognized Obligation Retirement- - - - - 2,196,171 0.0%
TOTAL Fund Rev & Transfers-in 51,969,267$ 62,169,737$ 72,439,477$ 77,197,420$ 57,125,869$ 54,425,906$ -29.5%
PROPOSED
C - 13
TOTAL TOWN EXPENDITURES
BY FUND
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13 2012/13
Actuals Actuals Actuals Adopted Estimated Adopted%
General Fund 32,919,093$ 33,664,106$ 30,765,445$ 36,321,937$ 33,450,539$ 35,174,291$ 64.6%
Special Revenue Funds 824,490 703,989 575,129 395,031 169,698 646,832 1.2%
Internal Service Funds 4,268,648 4,055,677 3,837,169 4,535,404 4,821,649 5,792,218 10.6%
Trust & Agency Funds 171,702 167,456 169,566 627,799 427,465 378,788 0.7%
Capital Project Funds 5,203,746 8,096,531 15,282,062 25,307,391 11,966,322 6,071,274 11.2%
Successor Agency Funds 8,581,588 15,481,978 21,810,106 10,009,858 6,290,196 6,362,503 11.7%
Total Exp & Transfers Out 51,969,267$ 62,169,737$ 72,439,477$ 77,197,420$ 57,125,869$ 54,425,906$ 100.0%
FY Total Status
2003/04 42,448,325 Actuals
2004/05 40,696,344 Actuals
2005/06 35,716,244 Actuals
2006/07 40,769,411 Actuals
2007/08 54,751,838 Actuals
2008/09 51,969,267 Actuals
2009/10 62,169,737 Actuals
2010/11 72,439,477 Actuals
2011/12 77,197,420 Estimated
2012/13 54,425,906 Projected
(Includes Transfers Out)
TOWN EXPENDITURE HISTORICAL TREND
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
PROPOSED
C - 14
TOTAL TOWN REVENUES
BY CATEGORY
FY 2012/13
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 have declined due to the dissolution of California redevelopment agencies and loss
of tax increment revenue.
Sales and Use Tax – While the Town only receives 1 cent of the 8.25 cents of sales tax paid per dollar of taxable sales
generated in Town, sales and use Tax remains one of the General Fund’s largest revenue sources. The FY 2012/13 budget
reflects $7.9 million in sales tax revenue, or a 16% decline compared to the prior year. This is mostly due to a business
model change in Netflix, an internet streaming provider, which previously accounted for nearly 40% of all sales tax
received by the Town. While lower than the prior year, the FY 2012/13 sales tax revenue reflects some modest growth
potential.
Licenses and Permits – FY 2012/13 Licenses and Permits reflect an 8% increase as a result of increased building activity.
Intergovernmental Revenues – Increases in intergovernmental revenues are due to reimbursement revenues received by
the County to fund the Recognized Obligation Retirement Fund (RORF) to pay Successor Agency enforceable obligations
and related administrative expenses.
Interest – Interest income is forecasted to be lower in FY 2012/13 due to a declining interest rate environment and reduced
cash balances than prior years as a result of significant capital expenditures planned for the coming fiscal year.
Other Sources – This revenue reflects lease reimbursement revenue received from the Successor Agency to the Los Gatos
Redevelopment Agency for 1992, 2002, and 2010 Certificates of Participation (COPs) debt service payments for the bond
issues.
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13% of
Revenues Actuals Actuals Actuals Adopted Estimated Adopted Total
Property Tax 16,036,052$ 16,527,244$ 15,869,429$ 15,692,432$ 11,624,114$ 8,042,807$ 16.4%
VLF Backfill Property Tax 2,307,040 2,343,495 2,327,053 2,366,930 2,250,320 2,272,820 4.6%
Sales & Use Tax 8,486,999 8,317,216 9,971,409 9,400,000 8,610,000 7,859,000 16.0%
Franchise Fees 1,698,060 1,699,839 1,901,605 1,716,830 1,920,610 1,939,820 4.0%
Transient Occupancy Tax 966,638 923,783 1,004,659 933,020 1,014,710 1,099,860 2.2%
Miscellaneous Other Taxes 1,296,588 1,399,269 1,366,390 1,273,728 1,351,979 1,484,636 3.0%
Licenses & Permits 1,962,150 2,308,170 2,566,023 2,176,335 2,710,008 2,349,945 4.8%
Intergovernmental Revenues 2,134,353 4,082,722 3,253,303 3,355,489 2,190,614 4,113,712 8.4%
Town Services 2,247,261 2,782,789 2,895,745 2,790,951 2,922,478 2,756,039 5.6%
Internal Service Reimbursements 4,357,464 4,039,222 3,839,607 4,008,268 3,990,199 4,185,401 8.5%
Fines & Forfeitures 563,721 571,245 617,779 597,856 669,819 644,470 1.3%
Interes t 2,966,837 1,185,277 717,407 979,849 660,077 686,878 1.4%
Miscellaneous Other Sources 10,259,238 20,137,017 4,844,038 14,406,220 13,955,211 6,204,623 12.7%
55,282,401$ 66,317,288$ 51,174,447$ 59,697,908$ 53,870,139$ 43,640,011$
Plus Bond Proceeds:- - - - - - 0.0%
Plus Transfers In:3,676,838 1,858,951 2,023,755 4,821,545 2,561,508 5,337,706 10.9%
Total Revenues & Other Sources 58,959,239$ 68,176,239$ 53,198,202$ 64,519,453$ 56,431,647$ 48,977,717$ 100%
Total Revenues
PROPOSED
C - 15
TOTAL TOWN EXPENDITURES
BY CATEGORY
FY 2012/13 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 10% decrease for FY 2012/13
compared to the prior year adopted budget. Expenditures of note include:
Salaries and Benefits – Salary and benefit expenditures reflect a 1% increase largely due to increases in PERS employer
contribution rates and salary adjustments per the Police Officers Association (POA) labor agreement. The FY 2012/13
operating 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 maintenance charges associated with the new
Library and other adjustments related to changes in staffing, operating costs, and equipment replacement schedules.
Debt Service – Debt service charges reflect the Redevelopment Agency’s three Certificates of Participation (1992, 2002,
and 2010) through a leasing expense and reimbursement revenue which nets to zero for the Town, while Successor
Agency (SA) to the Los Gatos Redevelopment Agency funds provide the actual debt payment for the bond issues. The SA
reimburses the General Fund for the debt service payment. The 1992 COP for Parking Lot #4 will be paid in full in early
FY 2012/13.
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13% of
Actuals Actuals Actuals Adopted Es timated Adopted Total
Salaries and Benefits 21,804,831$ 20,863,000$ 21,049,323$ 22,380,928$ 21,949,433$ 22,224,316$ 40.8%
Operating Expenditures 13,265,302 16,376,991 27,665,266 18,003,638 13,947,640 13,705,117 25.2%
Grants 477,741 1,177,085 612,085 203,084 193,884 224,084 0.4%
Fixed Ass ets 254,559 401,374 190,839 402,800 554,290 675,188 1.2%
Interest 696,088 970,930 1,076,717 1,235,266 1,172,678 1,033,684 1.9%
Internal Service Charges 3,591,713 3,276,188 3,073,299 3,161,906 3,188,403 3,389,611 6.2%
Capital Projects 6,701,813 15,464,326 15,458,096 24,974,472 11,562,129 5,857,446 10.8%
Succes sor Agency Pass Thru 961,215 1,216,725 696,347 973,254 840,903 928,754 1.7%
Debt Services 539,167 564,167 593,750 1,155,000 1,155,000 1,050,000 1.9%
48,292,429$ 60,310,786$ 70,415,722$ 72,490,348$ 54,564,360$ 49,088,200$
Transfers Out 3,676,838 1,858,951 2,023,755 4,707,070 2,561,508 5,337,706 9.8%
Total Uses of Funds 51,969,267$ 62,169,737$ 72,439,477$ 77,197,418$ 57,125,868$ 54,425,906$ 99.9%
Total Expenditures
Expenditures
PROPOSED
C - 16
GENERAL FUND REVENUES
BY DEPARTMENT
FY 2012/13 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.
**In FY11/12, the functions of the Community Services Department were incorporated into the Administrative Services
Department and other departments.
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13% of
Departments Actuals Actuals Actuals Adopted Estimated Adopted Total
Town Council 2,456$ 4,000$ 3,195$ -$ 12,349$ -$ 0.0%
Town Treasurer 1,957,205 - - - - - 0.0%
Non-Departmental 28,375,774 21,822,681 23,545,707 23,320,847 22,636,161 22,197,148 73.3%
Administrative Services 1,139,107 1,941,466 1,612,317 1,710,754 1,647,921 1,768,882 5.8%
Community Development 2,700,614 3,404,087 3,108,045 2,913,699 3,125,020 3,195,313 10.5%
Police Department 1,877,228 2,134,464 2,157,639 1,961,341 2,170,143 2,046,728 6.8%
Parks & Public Works 766,363 835,523 853,914 959,745 1,072,974 1,017,735 3.4%
Community Services 245,187 207,994 110,033 - - - 0.0%
Library Department 67,394 71,555 50,102 46,850 31,813 63,300 0.2%
Total General Fund Revenues 37,131,328$ 30,421,770$ 31,440,952$ 30,913,236$ 30,696,381$ 30,289,106$ 100.0%
Town Debt Payments:929,239$ 931,371$ 1,354,882$ 2,094,727$ 2,094,727$ 1,963,971$
Fund Transfers In:437,925 440,326 437,755 416,920 418,532 536,920
Net Operating Revenues 38,498,492$ 31,793,467$ 33,233,589$ 33,424,883$ 33,209,640$ 32,789,997$
PROPOSED
C - 17
GENERAL FUND EXPENDITURES
BY DEPARTMENT
FY 2012/13 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.
** In FY11/12, the functions of the Community Services Department were incorporated into the Administrative Services
Department and other departments.
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13
Departments Actuals Actuals Actuals Adopted Estimated Adopted
Police Department 13,055,759$ 12,784,152$ 13,103,808$ 13,435,045$ 13,493,074$ 13,388,959$
Parks & Public Works 5,791,776 5,137,185 5,105,809 5,662,894 5,622,662 5,714,904
Non-Departmental 1,926,496 4,892,280 2,330,255 3,443,204 3,029,144 3,158,219
Community Development 3,297,602 3,405,712 2,991,866 3,173,694 3,003,513 3,518,947
Administrative Services 2,341,696 2,356,686 2,294,655 2,827,498 2,689,558 2,894,736
Library Services 2,018,590 1,994,569 1,817,842 1,903,357 1,802,788 2,192,690
Community Services 1,145,186 925,281 618,641 - - -
Town Council 163,365 160,202 163,447 207,655 190,416 213,057
Town Attorney 229,978 251,667 197,716 223,864 224,657 228,809
Treasurer 101,885 - - - - -
Clerk - Elected 1,021 - - - - -
Total General Fund Exp 30,073,354$ 31,907,734$ 28,624,039$ 30,877,211$ 30,055,812$ 31,310,321$
Town Debt Payments:929,239$ 931,371$ 1,354,882$ 2,094,727$ 2,094,727$ 1,963,971$
Fund Transfers Out:1,916,500 825,000 786,525 3,350,000 1,300,000 1,900,000
Net Operating Expenditures 32,919,093$ 33,664,105$ 30,765,446$ 36,321,938$ 33,450,539$ 35,174,292$
PROPOSED
C - 18
GENERAL FUND REVENUES
BY CATEGORY
FY 2012/13 General Fund revenues and fund transfers are estimated to decrease by 2% from the FY 2012/13 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 8.25 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 2012/13 budget reflects
$7.9 million in sales tax revenue, or a 16% decline compared to the prior year. This is mostly due to a business model
change in Netflix, an internet streaming provider, which previously accounted for nearly 40% of all sales tax received by
the Town. While lower than the prior year, the FY 2012/13 sales tax revenue reflects some modest growth potential.
Property Tax – Property tax values in Los Gatos continue to remain stable, with moderate growth projected for FY
2012/13. The FY 2012/13 budget reflects a property tax revenue increase of 8% compared to the FY 2011/12 adopted
budget. This assumption is based on positive valuations projected by the Santa Clara County Assessor’s Office, given an
increase in home sales, coupled with anticipated adjustments in property tax distribution due to the dissolution of
California redevelopment agencies. The Town receives 9.5 cents of each property tax dollar paid by property owners.
The remaining 90.5 cents of each dollar is distributed to several other taxing jurisdictions, including local schools,
community college districts, the County of Santa Clara, Santa Clara County Central Fire Protection District, and other
special districts that serve the community.
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13% of
Revenue Category Actuals Actuals Actuals Adopted Estimated Adopted Total
Sales & Use Tax 8,486,999$ 8,317,216$ 9,971,409$ 9,400,000$ 8,610,000$ 7,859,000$ 24.0%
Property Tax 7,417,032 7,465,871 7,289,897 7,466,210 7,435,497 8,041,087 24.5%
VLF Backfill Property Tax 2,307,040 2,343,495 2,327,053 2,366,930 2,250,320 2,272,820 6.9%
Franchise Fees 1,698,060 1,699,839 1,901,605 1,716,830 1,920,610 1,939,820 5.9%
Transient Occupancy Tax 966,638 923,783 1,004,659 933,020 1,014,710 1,099,860 3.4%
Other Taxes 1,142,305 1,225,154 1,143,294 1,089,000 1,143,062 1,290,550 3.9%
Licenses & Permits 1,820,007 2,035,308 2,040,811 1,902,335 2,206,324 2,075,945 6.3%
Intergovernmental 634,580 878,656 834,713 739,893 844,911 801,172 2.4%
Town Services 2,054,603 2,565,437 2,672,513 2,571,951 2,645,028 2,155,039 6.6%
Fines & Forfeitures 563,721 571,245 617,779 597,856 669,819 644,470 2.0%
Interest 2,107,205 870,512 625,654 717,981 604,812 608,566 1.9%
Other Sources 8,862,377 2,456,625 2,366,447 3,505,957 3,446,015 3,464,748 10.6%
Total Revenues 38,060,567$ 31,353,141$ 32,795,834$ 33,007,963$ 32,791,108$ 32,253,077$
Fund Transfers In:437,925$ 440,326$ 437,755$ 416,920$ 418,532$ 536,920$ 1.6%
Total Revenues & Transfers In 38,498,492$ 31,793,467$ 33,233,589$ 33,424,883$ 33,209,640$ 32,789,997$ 100%
PROPOSED
C - 19
GENERAL FUND REVENUES
BY CATEGORY
Town Services – Charges for Town Services have decreased by 16% or $416,912 largely because of the loss of
redevelopment reimbursement revenue for administrative and housing support. Town Services revenues are projected to
remain flat and take in account CPI adjustments adopted by Council in April 2012.
Licenses & Permits – Licenses and Permits reflect a projected 9% increase FY 2012/13 as a result of increased building
activity.
Intergovernmental Revenues – Intergovernmental revenues are various local, state, and federal grants and
reimbursements for police, library, and general funding purposes. The 8% increase in revenue is due to changes in
available funding.
Interest Earnings – Interest income is forecasted to be 15% lower in FY 2012/13 due to a declining interest rate
environment and reduced cash balances from prior years.
Franchise Fees – Compared to the prior fiscal year, franchise fees, including cable television, electric utility and solid
waste have increased by 13%.
Transient Occupancy Tax – Estimates for Transient Occupancy Tax (TOT) reflects an 18% increase as personal and
business related travel is gaining strength. This projection is supported by FY 2011/12 actual collections, which are
trending higher than the adopted budget.
Transfers In – Compared to the prior fiscal year, transfers in have increased by $120,000.
Other Sources – Other sources reflect a 1% decrease compared to the prior fiscal year. This change is because the 1992
COP for Parking Lot #4 will be paid in full in early FY 2012/13.
Fines and Forfeitures – These revenues include library and traffic fines and administrative citations which are expected to
increase by 8%, primarily due to parking enforcement efficiencies.
PROPOSED
C - 20
GENERAL FUND EXPENDITURES
BY CATEGORY
The FY 2012/13 General Fund Operating Budget (net of transfers out) represents a 1% increase compared to the net FY
2011/12 adopted operating expenditures budget of $32,971,937.
Salary & Benefits – The delivery of Town services are highly dependent on labor and comprise 60% of budgeted General
Fund Expenditures for FY 2012/13. Despite strategic reductions made in staffing, overtime, and operating expenditures,
salary and benefits continue to be the largest portion of the Town costs. Compared to the prior year, salary and benefits
increased less than 1% or $183,000, largely due to changes in PERS rates, coupled with the last scheduled Police Officers’
Association (POA) salary increase. Health care costs for active and retired employees coupled with actuarial requirements
continue to grow, exacerbating the gap between revenue and expenditures in the 5-year forecast.
Operating Expenses – The FY 2012/13 operating expenditures represents a 0.1% increase when compared to the FY
2012/13 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 2012/13 grants and awards reflect the same level of funding as in 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 2012/13 reflects a 7.7% increase in the Internal Service Fund.
Debt Service – The Town facilitates the Successor Agency (SA) to the Los Gatos Redevelopment Agency’s three
Certificates of Participation (COPs) through a leasing expense and reimbursement revenue which nets to zero for the
Town, while SA funds provide the actual debt payment for the bond issues.
Transfers Out – The General Fund transfer to the Capital Projects Fund is $1.9 million for FY 2012/13. Of the $1.9
million, approximately $1.3 million is dedicated to the Creekside Sports Park.
$0.0$2.0$4.0$6.0$8.0$10.0$12.0$14.0$16.0$18.0$20.0
Grants & Awards
Fixed Assets
Fund Transfers Out
Debt Service
Operating Expenses
Salary & Benefits
$0.2
$-
$1.9
$2.0
$3.4
$6.8
$20.9
$35.2
Million
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13% of
Expenditure Category Actuals Actuals Actuals Adopted Estimated Adopted Total
Salary & Benefits 20,403,015$ 19,356,682$ 19,509,657$ 20,762,989$ 20,526,875$ 20,945,917$ 59.5%
Operating Expenses 5,385,817 5,940,791 5,828,392 6,797,795 6,196,068 6,806,907 19.4%
Fixed Assets 536,229 3,140,811 1,900 - - - 0.0%
Grants & Awards 208,240 228,850 243,237 177,620 173,420 177,620 0.5%
Debt Service 929,239 931,371 1,354,882 2,094,727 2,094,727 1,963,971 5.6%
Internal Service Charges 3,540,053 3,240,600 3,040,852 3,138,806 3,159,448 3,379,876 9.6%
Total Expenditures 31,002,593$ 32,839,105$ 29,978,920$ 32,971,937$ 32,150,538$ 33,274,291$
Fund Transfers Out:1,916,500$ 825,000$ 786,525$ 3,350,000$ 1,300,000$ 1,900,000$ 5.4%
Total Exp & Transfers Out 32,919,093$ 33,664,105$ 30,765,445$ 36,321,937$ 33,450,538$ 35,174,291$ 100.0%
PROPOSED
C - 21
GENERAL FUND TAX REVENUES
CITIES OF SANTA CLARA COUNTY – TAX REVENUES PER CAPITA
TO BE UPDATED
FY 2090/10 Tax Revenue Amounts and Per Capita *
* Latest fiscal year for which data is available
Cities Population Amount Per Capita Amount Per Capita Amount Per Capita Amount Per Capita
Campbell 40,420 8,761,390$ 217$ 9,494,403$ 234.89$ 1,267,573$ 31.36$ 214,198$ 5$
Cupertino 55,840 10,439,000 187 9,931,000 178 2,142,000 38 694,000 12
Gilroy 52,027 9,553,656 184 11,539,468 222 829,901 16 525,020 10
Los Altos 28,863 13,051,308 452 2,255,526 78 1,345,854 47 413,053 14
Los Altos Hills 8,889 3,205,734 361 58,593 7 - - 108,152 12
LOS GATOS 30,802 9,809,365 318 8,317,217 270 923,783 30 1,220,802 40
M ilpitas 70,817 17,146,082 242 15,267,613 216 4,234,489 60 389,025 5
M onte Sereno 3,800 1,171,038 308 11,146 3 - - 41,925 11
M organ Hill 40,246 6,865,673 171 4,514,936 112 772,864 19 157,651 4
M ountain View 74,762 26,017,000 348 15,242,000 204 3,267,000 44 2,206,000 30
Palo Alto 65,408 26,004,000 398 17,991,000 275 6,858,000 105 - -
San Jose 1,023,000 498,973,000 488 123,312,000 121 17,250,000 17 34,952,000 34
Santa Clara 118,830 29,110,000 245 32,232,000 271 8,514,000 72 856,000 7
Saratoga 31,997 8,194,364 256 954,574 30 144,151 5 303,990 10
Sunnyvale 138,826 43,699,859 315 26,590,337 192 5,578,196 40 1,365,638 10
Average 118,968 47,466,765$ 399$ 18,514,121$ 156$ 3,541,854$ 30$ 2,896,497$ 24$
Property Tax Sales Tax Occupancy Tax Business License Tax
PROPOSED
C - 22
GENERAL FUND TAX REVENUES
BUDGET WITH 10 YEAR HISTORY
Sum of Key Change from
Revenues Prior Year
2001/02 Actuals 4,784,476$ 6,953,880$ 788,408$ 986,525$ 13,513,289$ (16.5%)
2002/03 Actuals 4,977,119$ 6,928,817$ 713,064$ 1,003,014$ 13,622,014$ 0.8%
2003/04 Actuals 5,207,381$ 6,914,526$ 829,026$ 1,071,865$ 14,022,798$ 2.9%
2004/05 Actuals 5,302,061$ 7,904,130$ 868,908$ 1,015,000$ 15,090,099$ 7.6%
2005/06 Actuals 5,831,822$ 8,655,566$ 1,028,664$ 1,058,642$ 16,574,694$ 9.8%
2006/07 Actuals 7,036,876$ 9,345,432$ 1,245,078$ 1,176,422$ 18,803,808$ 13.4%
2007/08 Actuals 7,417,030$ 8,486,999$ 966,638$ 1,138,057$ 18,008,724$ (4.2%)
2008/09 Actuals 7,057,258$ 8,317,217$ 923,783$ 1,139,107$ 17,437,365$ (7.3%)
2009/10 Actuals 7,057,258$ 8,317,217$ 923,783$ 1,220,802$ 17,519,060$ (2.7%)
2010/11 Actuals 7,289,897$ 9,971,409$ 1,004,659$ 1,136,511$ 19,402,476$ 11.3%
2011/12 Estimated 7,435,497$ 8,610,000$ 1,014,710$ 1,136,510$ 18,196,717$ 3.9%
2012/13 Budgeted 8,041,087$ 7,859,000$ 1,099,860$ 1,286,510$ 18,286,457$ -6%
Business
License Tax
Occupancy
Tax
Sales
Tax
Property
TaxFiscal Year
PROPOSED
C - 23
GENERAL FUND
ESTIMATED FUND BALANCE ACTIVITY
Fund Balance Activity includes:
FY 2012/13 Budgeted Revenue and Expenditure appropriations, and transfers to and from the General Fund.
Although repaid by the former Los Gatos Redevelopment Agency in January 2012, the Advance to SA is reflected
on the estimated fund balance given the uncertainty surrounding the dissolution of redevelopment agencies,
including the ongoing audit conducted by the State and County of Santa Clara.
FY 2012/13 authorized Carryovers reflect operating appropriations that were brought forward as a funding
source. The actual carryover amount will be determined at FY 2011/12 year-end, with funding offset by
undesignated reserves.
In FY 2011/12, Council adopted a General Fund Reserve Policy that maintains a minimum of 25% of General
Fund expenditures equally divided between the Budget Stabilization Reserve and Catastrophic Reserve.
Undesignated Fund Balance is year-end fund balance not previously identified for a specific purpose; therefore, it
can be reprogrammed as appropriations or designated reserves by Council. Town policy designates all year-end
fund balance to the Budget Stabilization and Capital/Special Project Reserve, eliminating undesignated fund
balance. However, year-end fund balance is currently being distributed to the Capital Improvement and Special
Projects Reserve as the Catastrophic and Budget Stabilization Reserves are fully funded.
Estimated Revenues &Expenditures &Estimated
July 1, 2012 Fund Balance Fund Balance June 30, 2013
Balance Sources Uses Balance
Reserved Fund Balance
Reserve for Long Term Notes-$ -$ -$ -$
Advance to RDA 1,500,000$ - - 1,500,000
Unreserved Fund Balance
Undesignated Reserves
Plus Appropriated Designated Reserves 32,789,997 32,784,291 5,706
Undesignated /Available
Designated Reserves
Manager's Contingency- - - -
Designated Productivity 100,000 - - 100,000
Open Space Reserve 562,000 - - 562,000
GASB Market Fluctuations 247,705 - - 247,705
Sustainability Reserve- - - -
Economic Uncertainty Reserve 3,678,001 - 3,678,001
YE Savings- - - -
Capital / Special Projects 5,778,098 - (700,000) 5,078,098
Authorized Carryovers 5,815 - - 5,815
Actuarial 400,000 - 400,000
Operating Grants 140,553 140,553
Special Studies 255,000 255,000
Revenue Stabilization Reserve 7,863,931 - (490,000) 7,373,931
Vasona Land Sale 2,534,779 - (1,200,000) 1,334,779
23,065,882$ 32,789,997$ 30,394,291$ 20,681,588$
General Fund
Estimated Fund Balance Activity FY 2012/13
Use of / Addition to GF Reserves:
Total Use of and Addition To Reserves
PROPOSED
C - 24
SCHEDULE OF INTERFUND TRANSFERS
FISCAL YEAR 2011/12
Estimated Adopted Budget
2011/12 2011/12 2012/13 2012/13
Fund Description Transfers In Transfers Out Transfers In Transfers Out
General Funds
General Fund 418,532$ 1,300,000$ 536,920$ 1,900,000$
Special Revenue Funds
Solid Waste Management- - - -
HCD Housing Rehabilitation- - - -
HCD-Community Dev Block Grant 92,976 - - 227,615
Urban Run-Off Program- - - -
Landscape & Lighting Districts
Blackwell District- 460 - 460
Kennedy Meadows District- 1,510 - 1,510
Gemini Court District- 610 - 610
Santa Rosa Heights District- 660 - 660
Vasona Heights District- 1,430 - 1,430
Hillbrook District- 250 - 250
Arroyo Del Rancho District- - - -
Internal Service Funds
Self Insurance Fund- - - -
Worker's Comp Self Insurance- - - 100,000
Management Information Systems- - - -
Office Stores Fund- - - -
Equipment Fund- 194,000 - 194,000
Vehicle Maintenance Fund- - - -
Facilities Maintenance Fund- 100,000 - 477,000
Trust & Agency Funds
Barbara J. Cassin Trust- - - 20,000
Capital Project Funds
GFAR 1,400,000 102,000 2,377,000 102,000
Grant Funded CIP Projects- 92,976 227,615 -
Storm Drain #1- - - -
Storm Drain #2- - - -
Storm Drain #3- - - -
Traffic Mitigation- 11,612 - 10,000
Construction Utility Underground- - - -
Gas Tax - Street & Signal- 106,000 - 106,000
Successor Agency of the Los Gatos RDA Funds
SA - Administration 650,000 - 250,000 -
SA - Debt Service - 650,000 1,946,171 -
SA - Low / Moderate Housing - - - -
SA - Recognized Obligation Retirement- - - 2,196,171
Total Transfers 2,561,508$ 2,561,508$ 5,337,706$ 5,337,706$
PROPOSED
C - 25
FUND BALANCE ACTIVITY SUMMARY
FISCAL YEAR 2012/13
6/30/11 Plus Less 6/30/12
Es timated Revenues &Transfer Expenditures &Transfers Us e of Estimated
Fund Bal ance Carryforwards In Carryforwards Out Res erves Fund Balance
GENERAL FUND
Unreserved Fund Balances
Undesignated Reserv es
Available to b e A ppropriated-$ 32,253,077$ 536,920$ 33,274,291$ 1,900,000$ 2,390,000$ 5,706$
Reserved Fund Balances
Res erve for Encumbrances- - - - - - -
Res erve for Long Term Notes- - - - - - -
A d vance to RDA 1,500,000 - - - - - 1,500,000
A ctuarial- - - - - - -
Designated Reserves
A u thorized Carryforwards 5,815 - - - - - 5,815
Manager's Contingency- - - - - - -
Designated Produ ctivity 100,000 - - - - - 100,000
Catastrophic Reserv e 3,678,001 - - - - - 3,678,001
Budg et Stabilization Res erve 7,863,931 - - - - (490,000) 7,373,931
Capital / Special Projects 5,778,098 - - - - (700,000) 5,078,098
Open Space Reserve 562,000 - - - - - 562,000
GABS M arket Flucation 247,705 - - - - - 247,705
YE Savin gs- - - - - - -
Pos t Retirement Medical 400,000 - - - - - 400,000
Vas ona Land Sale 2,534,779 - - - - (1,200,000) 1,334,779
Operating Grants 140,553 - - - - - 140,553
Secial Studies 255,000 - - - - - 255,000
Tota l General Fund 23,065,882$ 3 2,25 3,077$ 536,920$ 33,274,291$ 1,9 00,0 00$ -$ 20,681,5 88$
SPECIAL REVENUE FUNDS
Solid Waste Fund-$ -$ -$ -$ -$ -$ -$
Hous ing Cons ervation Program 13,455 5,029 - 12 - - 18,472
Community Dev Block Grant 2,506 274,079 - 46,464 227,615 - 2,506
Urban Run-Off So urce Fund 75,786 502,000 - 338,798 - - 238,988
Blackwell Assessmen t District 4,983 3,236 - 3,030 460 - 4,729
Kenn edy Assessment Dis trict 24,215 10,547 - 6,123 1,510 - 27,129
Gemini Assessment District 11,837 4,316 - 4,155 610 - 11,388
Santa Rosa Assessment District 53,561 5,288 - 4,135 660 - 54,054
Vas ona A ss es sment Dis trict 21,644 9,991 - 5,240 1,430 - 24,965
Hillbrook Assessment Dis trict 2,754 5,970 - 6,340 250 - 2,134
Tota l Special Revenue F unds 210,741$ 820,456$ -$ 414,297$ 2 32,5 35$ -$ 3 84,3 65$
Fis cal Year 20 1 2/13 Adopted Budg et
General Fund Undesignated Reserves reflects ongoing revenue, carryforward, transfer, and expenditure activity, the net effect of t he cha nge in Designat ed Re serves, and t he use of Undesigna ted
Reserves.
General Fund Designated Reserve changes refl ect: the Mana ger Contingency Reserve utilized each yea r to fund unbudgeted approp riatio ns demeed worthwhile (reserve is rep lenished at the end of the
fisca l year as funding all ows), a transfer fro m Capital and Special Projects Reserve to the Capital Improvement Program. Year-end excess of revenues over expenditures a re programmed equally to the
Designated for Capital a nd Special Projects Reserve and the Revenue Stabilization Reserves.
PROPOSED
C - 26
FUND BALANCE ACTIVITY SUMMARY
FISCAL YEAR 2012/13
6/30/11 Plus Less 6/30/12
Es timated Revenues &Transfer Expenditures &Transfers Us e of Estimated
Fund Balance Carryforwards In Carryforwards Out Res erves Fund Balance
INTERNAL SERVICE FUNDS
A BAG Self Insuran ce 1,876,615$ 501,292$ -$ 652,249$ -$ -$ 1,725,658$
Worker's Comp Self Ins urance 2,716,517 659,429 - 618,127 100,000 - 2,657,819
Management In formation Systems 2,372,367 1,020,673 - 1,345,488 - - 2,047,552
Office Sto res Fund 207,895 127,500 - 143,050 - - 192,345
Equipmen t Replacement 2,685,224 439,532 - 495,942 194,000 - 2,434,814
Vehicle Maintenance 476,490 544,325 - 537,515 - - 483,300
Facilities Maintenan ce 981,783 1,138,086 - 1,228,847 477,000 - 414,022
Tota l Interna l Service Reserves 11,316,891$ 4,430,837$ -$ 5,021,218$ 7 71,0 00$ -$ 9,9 55,5 10$
TRUST & AGENCY
Friends of the Library-$ -$ -$ -$ -$ -$ -$
Lib rary Tru st 42,595 15,858 - 58,452 - - 1
Lib rary History Project 809 1,001 - 1,810 - - -
Ness Trust Bequest 88,679 1,500 - 45,000 - - 45,179
Betty McClendon Trust 98,020 700 - 50,000 - - 48,720
Barbara J Cas sin Trust 521,252 5,000 - 60,000 20,000 - 446,252
Parking District #88 314,622 138,090 - 143,526 - - 309,186
Tota l Trust & Agency Reserves 1,065,977$ 162,149$ -$ 358,788$ 20,0 00$ -$ 8 49,3 38$
CAPITAL PROJECTS F UNDS
GFAR 11,226,931$ 280,000$ 2,377,000$ 4,578,589$ 102,000$ -$ 9,203,342$
GFAR - Designated for Parkin g 1,460,210 - - - - - 1,460,210
Grant Fun d ed CIP Projects(57,149) - 227,615 94,685 - - 75,781
Storm Drain #1 412,245 48,120 - - - - 460,365
Storm Drain #2 723,157 53,420 - - - - 776,577
Storm Drain #3(73,802) 1,000 - - - - (72,802)
Traffic Mitigation 79,232 540,000 - 530,000 10,000 - 79,232
Construction Tax-Undergrounding 2,416,480 51,250 - - - - 2,467,730
Gas Tax 151,574 834,560 - 650,000 106,000 - 230,134
Tota l Capital Pro jects Funds 16,338,878$ 1,808,350$ 2,604,615$ 5,853,274$ 2 18,0 00$ -$ 14,6 80,5 69$
Successor Agency of the Los Gatos RDA Funds
SA - Adminis tration 1,258,376$ 5,000$ 250,000$ 256,190$ -$ -$ 1,257,186$
SA - Debt Service 1,963,801 1,963,971 1,946,171 3,910,142 - - 1,963,801
SA - Lo w / M oderate Hous ing 123,857 - - - - - 123,857
SA - Recognized Ob ligation Retirement- 2,196,171 - - 2,196,171 - -
Total Successor Agency of the Los Gatos RDA Reserves 3,346,034$ 4,165,142$ 2,196,171$ 4,166,332$ 2,1 96,1 71$ -$ 3,3 44,8 44$
TOTAL RESERVES 55,344,403$ 4 3,64 0,011$ 5,337,706$ 49,088,200$ 5,3 37,7 06$ -$ 49,8 96,2 14$
Equipment Rep lacement F und Balance is the accumulation of replacement funding-to-date for assets. Revenues are the pro-rated annual charges to departments for asset replacement, and exp enditures
reflect the cost of equipment up for replacement in this fiscal year. The Fund will continue to reallocate Fund Balance as a transfer to the General Fund for assets that have accumulated rep lacement
costs and have been identified as no longer b eing part o f the Replacement Schedule.
Trust and Agency Fund Bala nces reflect the spending down of Fund Balance for new Lib ra ry Facility.
Fis cal Year 20 1 2/13 Adopted Budg et
GFAR. Grant Fund, St orm Drain Funds, and Gas Tax Fund Balances reflect the spending down of available funds in FY 2011/1 2, in l ine with the planned Capit al Imp ro vement Pro gram. The GFAR
a nd Grant Funds also include transfers-in to fund these p lanned p rojects.
Traffic Mi tigation Fund reflect s a transfer out of $10,000 for estimated annual administration fees.
Grant Funded Proj ects Fund Balance reflect s approp riatio ns for incoming revenues and prior year carryforwards, which will result in eit her positive or negative fund balance depending on timing of
receipt s and budget. All grant projects net to zero at compl etion.
PROPOSED
C - 27
FUND BALANCE RESERVES
5 YEAR COMPARATIVE BALANCES
6/30/2009 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Actual Actual Actual Es timated Budgeted
Fund Balance Reserves YE Balance YE Balance YE Balance YE Balance YE Balance
GENERAL FUND
Reserved Fund Balances
Reserve for Encumbrances-$ -$ -$ -$ -$
Reserve for Long Term Notes 586,640 - - - -
Advance to RDA 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
Actuarial- - -
Unreserved Fund Balances
Undesignated Reserves
Available to be Appropriated- - - - 5,706
Designated Reserves
Authorized Carryforwards 139,610 127,340 5,815 5,815 5,815
Manager's Contingency 100,000 - - - -
Des ignated Productivity 100,000 100,000 100,000 100,000 100,000
Catastrophic Reserves 3,678,001 3,678,001 3,678,001 3,678,001 3,678,001
Budget Stabilization Reserve 4,692,516 6,217,532 7,863,931 7,863,931 7,373,931
Capital / Special Projects 3,670,083 4,545,098 5,718,997 5,778,098 5,078,098
Open Space Reserve 562,000 562,000 562,000 562,000 562,000
GABS Market Flucation 785,908 526,525 247,705 247,705 247,705
YE Savings 175,000 - - - -
Post Retirement Medical 400,000 400,000 400,000 400,000 400,000
Vasona Land Sale 6,078,967 2,991,589 2,834,779 2,534,779 1,334,779
Operating Grants 240,553 190,553 140,553 140,553 140,553
Special Studies- - 255,000 255,000 255,000
Total General Fund Reserves 22,709,278$ 20,838,638$ 23,306,781$ 23,065,882$ 20,681,588$
SPECIAL REVENUE FUNDS
Solid Waste Fund-$ -$ -$ -$ -
Housing Conservation Program 675,286 182,654 8,438 13,455 18,472
Community Dev Block Grant 2,202 2,650 (90,470) 2,506 2,506
Urban Run-Off Source Fund 20,181 40,204 58,143 75,786 238,988
Blackwell Assessment District 4,777 4,705 5,437 4,983 4,729
Kennedy Asses s ment District 15,804 19,539 20,131 24,215 27,129
Gemini Assessment District 9,766 11,078 12,288 11,837 11,388
Santa Rosa Assessment District 57,981 54,953 53,068 53,561 54,054
Vasona Assessment District 10,745 13,387 18,323 21,644 24,965
Hillbrook Asses s ment District 4,543 1,969 2,264 2,754 2,134
Total Special Revenue Funds 801,285$ 331,139$ 87,622$ 210,741$ 384,365$
INTERNAL SERVICE FUNDS
ABAG Self Insurance 2,091,698$ 2,078,635$ 2,066,068$ 1,876,615$ 1,725,658
Worker's Comp Self Insurance 2,583,280 2,725,375 2,809,884 2,716,517 2,657,819
Management Information Systems 2,175,716 2,210,653 2,265,502 2,372,367 2,047,552
Office Stores Fund 263,443 256,357 245,645 207,895 192,345
Equipment Replacement 3,286,022 3,096,960 3,093,890 2,685,224 2,434,814
Vehicle Maintenance 268,331 428,529 438,816 476,490 483,300
Facilities Maintenance 716,699 820,170 953,445 981,783 414,022
Total Internal Service Reserves 11,385,189$ 11,616,679$ 11,873,250$ 11,316,891$ 9,955,510$
PROPOSED
C - 28
FUND BALANCE RESERVES
5 YEAR COMPARATIVE BALANCES
6/30/2009 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Actual Actual Actual Estimated Budgeted
Fund Balance Reserves YE Balance YE Balance YE Balance YE Balance YE Balance
TRUST & AGENCY
Friends of the Library-$ -$ -$ -$ -
Library Trust 51,002 53,623 51,937 42,595 1
Library History Project 3,366 851 58 809 -
Nes s Trust Beques t 185,008 188,718 191,179 88,679 45,179
Betty McClendon Trust 94,179 96,069 97,320 98,020 48,720
Barbara J Cassin Trust- - 666,252 521,252 446,252
Parking District #88 328,060 326,358 324,857 314,622 309,186
Total Trust & Agency Reserves 661,615$ 665,619$ 1,331,603$ 1,065,977$ 849,338$
CAPITAL PROJECTS FUNDS
GFAR 9,528,699$ 22,440,258$ 11,841,355$ 11,226,931$ 9,203,342
GFAR - Designated for Parking 1,757,000 1,460,210 1,460,210 1,460,210 1,460,210
Grant Funded CIP Projects(161,410) 474,646 35,827 (57,149) 75,781
Storm Drain #1 207,256 201,328 284,346 412,245 460,365
Storm Drain #2 510,697 571,981 657,314 723,157 776,577
Storm Drain #3(36,086) (50,600) (75,204) (73,802) (72,802)
Traffic Mitigation 79,233 79,232 79,232 79,232 79,232
Construction Tax-Undergrounding 2,462,596 2,323,015 2,385,666 2,416,480 2,467,730
Gas Tax 683,181 359,469 73,264 151,574 230,134
Total Capital Projects Funds 15,031,166$ 27,859,539$ 16,742,010$ 16,338,878$ 14,680,569$
SUCCESSOR AGENCY TO THE LOS GATOS RDA
SA - Administration 2,065,624$ 1,409,012$ 1,243,048$ 1,258,376$ 1,257,186
SA - Debt Service 7,988,113 7,419,222 1,454,310 1,963,801 1,963,801
SA - Low / Moderate Housing 8,631,126 5,140,056 - 123,857 123,857
SA - Recognized Obligation Retirement- - - - -
Total Redevelopment Reserves 18,684,863$ 13,968,290$ 2,697,358$ 3,346,034$ 3,344,844$
TOTAL RESERVES 69,273,396$ 75,279,904$ 56,038,624$ 55,344,403$ 49,896,214$
PROPOSED
C - 29
DEPARTMENT REVENUES
BY PROGRAM
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13
Actuals Actuals Actuals Adopted Es timated Adopted
Town Offices
1101 Town Council-$ -$ -$ -$ -$ -$
1102 Town Clerk - Elected- - - - - -
1103 Town Treasurer 1,957,205 - - - - -
1055 Town Clerk- - - - - -
1301 Town Attorney 2,455 4,000 3,195 - 12,349 -
1302 ABAG - Self Ins urance Fund 540,326 491,082 500,056 532,958 521,657 501,292
Total Town Offices 2,499,986$ 495,082$ 503,251$ 532,958$ 534,006$ 501,292$
Administrative Services Department
1201 Non-Departmental 29,305,014$ 22,754,051$ 24,900,589$ 25,415,574$ 24,730,888$ 24,181,119$
2101 Town Manager Administration- - - 5,500 5,500 5,500
2103 Hous ing Program 20,454 13,191 20,496 12,500 5,029 5,029
2104 HCD Housing Rehab 133,046 49,945 136,960 210,594 20,464 274,079
2201 Human Resources- - - - 2,845 -
2202 Workers' Compens ation Fund 650,526 648,890 655,734 687,085 683,703 659,429
2301 Finance & Adminis trative Services 1,139,107 1,941,466 1,612,317 1,652,981 1,591,322 1,745,076
2302 Office Stores Fund 123,944 119,598 113,541 118,500 111,300 127,500
2303 Parking Ass essment District 145,082 144,182 146,039 141,830 138,030 138,090
2401 Clerk Administation- - - - - -
2501 Management Information Sys tems 1,037,521 1,002,319 984,426 1,001,546 1,012,527 1,020,673
2801 Operating Grant- - - 39,013 20,000 -
2802 Obesity Grant- - - - 15,000 5,052
2999 Pass Thru Accounts- - - 13,260 13,254 13,254
Total Administrative Services 32,554,694$ 26,673,642$ 28,570,102$ 29,298,383$ 28,349,862$ 28,174,801$
Community Development
3101 Administration-$ -$ -$ -$ -$ -$
3201 Developmental Review 538,887 761,510 629,647 562,500 712,500 599,570
3202 Advanced Planning 236,298 411,148 303,105 299,000 308,000 340,000
3301 Inspection Services 1,144,379 1,279,819 1,454,572 1,274,000 1,555,000 1,456,000
3401 Code Compliance 400 1,900 63,303 1,000 800 1,000
3501 BMP Housing Program 120,691 107,186 71,367 107,699 105,220 128,243
3999 Pass Thru Accounts 780,649 949,711 586,052 669,500 443,500 670,500
Total Community Development 2,821,304$ 3,511,274$ 3,108,046$ 2,913,699$ 3,125,020$ 3,195,313$
Police Department
4101 Administration 81,716$ 29,332$ 60,201$ 8,500$ 47,700$ 10,000$
4201 Records & Communication 22,359 12,221 21,583 14,500 12,600 12,200
4202 Personnel & Community Services 267,543 246,943 281,875 341,210 376,720 352,450
4301 Patrol 628,332 686,259 711,187 573,700 603,750 598,710
4302 Traffic 328,968 531,554 417,270 386,216 393,263 388,453
4303 Investigations 3,649 10,482 10,666 575 26,219 575
4304 Parking Program 520,547 590,405 636,278 626,640 688,490 675,340
4800 Grants Program - Police- 17,130 - - 12,401 -
4999 Pass Thru Accounts 24,114 10,140 18,580 10,000 9,000 9,000
Total Police Department 1,877,228$ 2,134,466$ 2,157,640$ 1,961,341$ 2,170,143$ 2,046,728$
PROPOSED
C - 30
DEPARTMENT REVENUES
BY PROGRAM
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13
Actuals Actuals Actuals Adopted Es timated Adopted
Parks & Public Works
5101 Administration-$ -$ -$ -$ -$ -$
5201 Engineering Program Services- - - - - -
5202 Engineering Development Srvcs 295,304 415,297 466,075 427,100 407,020 499,800
5203 Non-Point Source Fund 135,000 135,000 135,000 135,000 135,000 502,000
5301 Park Services 207,174 198,742 237,006 201,985 190,529 187,275
5302 Environmental Services 32,177 48,891 30,739 50,660 50,660 50,660
5401 Street & Signals 372 9,943 2,602 - 1,477 -
5402 Equipment Replacement 427,220 380,685 369,525 319,819 319,819 439,532
5403 Vehicle Maintenance 638,021 624,500 488,689 540,100 546,925 544,325
5404 Facilities Maintenance 1,123,134 1,011,096 981,771 1,050,300 1,069,359 1,138,086
5405 Property Damage 117,117 82,107 56,747 - 57,139 50,000
5501 Lighting & Landscape Districts 36,340 35,709 39,158 40,200 39,348 39,348
5999 Pass Thru Accounts 146,397 129,432 91,483 280,000 366,149 230,000
8011 GFAR 480,371 16,974,248 449,670 6,280,000 6,582,688 280,000
8021 Grant Funded CIP Projects 608,948 2,377,868 1,552,778 1,562,712 481,337 -
8031 Storm Drain #1 163,682 39,962 83,018 48,120 127,899 48,120
8032 Storm Drain #2 55,208 61,285 85,333 53,420 65,843 53,420
8033 Storm Drain #3(2,303) 2,665 86 1,000 1,402 1,000
8041 Traffic Mitigation 46,100 60,429 210,655 2,526,536 2,034,189 540,000
8042 Utility Undergrounding 87,352 68,766 62,652 51,010 35,521 51,250
8051 Gas Tax - Street & Signals 526,622 505,042 734,341 834,310 834,310 834,560
Total Park s & Public Works 5,124,236$ 23,161,667$ 6,077,328$ 14,402,272$ 13,346,614$ 5,489,376$
Community Services
6101 Administration-$ -$ -$ -$ -$ -$
6201 Neighborhood Center 26,106 14,555 65,203 - - -
6204 Arts & Culture 52,470 31,108 5,746 - - -
6205 Community Grants 2,975 - - - - -
6303 AB2020 Beverage Container 7,714 5,000 8,344 - - -
6999 Pass Thru Accounts 3,054 1,255 - - - -
Total Community Services 92,319$ 51,918$ 79,293$ -$ -$ -$
Library
7101 Administration 12,744$ 15,413$ 12,056$ 7,050$ 2,913$ 7,800$
7201 Adult Services- - - - - -
7202 Children's Services- - - - - -
7203 Acquisitons & Cataloging 4,558 4,813 3,391 4,000 1,900 3,000
7204 Circulation Services 50,092 51,330 34,655 35,800 27,000 32,500
7301 Library Trust 31,931 20,601 16,905 45,800 15,858 15,858
7302 Clelles Ness Bequest Trust 5,490 3,710 2,461 1,500 1,500 1,500
7303 Library History Project 1,520 1,076 2,641 3,018 751 1,001
7304 Betty McClendon Trust 2,800 1,890 1,251 1,000 700 700
7305 Barbara J Cassin Trust- - 666,252 5,000 5,000 5,000
Total Library 109,135$ 98,833$ 739,612$ 103,168$ 55,622$ 67,359$
Successor Agency to the Los Gatos RDA
9101 SA - Administration 66,908$ 5,951$ 4,250$ 10,000$ 4,324$ 5,000$
9201 SA - Debt Service 7,214,256 7,381,820 6,867,638 6,714,128 3,349,046 -
9202 DEBT FOR 1992 COPs 251,210 249,271 253,149 253,000 252,000 21,000
9204 DEBT FOR 2002 COPs 679,956 682,100 678,575 679,476 679,276 679,146
9205 DEBT TO 2010 COPS- - 423,161 1,163,451 1,163,451 1,263,825
9301 SA - Low / Moderate Housing 1,991,169 1,871,264 1,712,380 1,666,032 837,313 -
9302 Ditto Lane- - 22 - 3,462 -
9401 SA - Recognized Obligation Retirement- - - - - 2,196,171
Total S A to the Los Gatos RDA 10,203,499$ 10,190,406$ 9,939,175$ 10,486,087$ 6,288,872$ 4,165,142$
Trans fers In 3,676,838 1,858,951 2,023,755 4,821,545 2,561,508 5,337,706
Carryforward of CIP Grant Revenue
Total Revenues by Department:58,959,239$ 68,176,239$ 53,198,202$ 64,519,453$ 56,431,647$ 48,977,717$
PROPOSED
C - 31
DEPARTMENTAL EXPENDITURES
BY PROGRAM
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13
Actuals Actuals Actuals Adopted Estimated Adopted
Town Offices
1101 Town Council 163,365$ 160,202$ 163,447$ 207,655$ 190,416$ 213,057$
1102 Town Clerk - Elected 1,021 - - - - - -
1103 Town Treasurer 101,885 - - - - - -
1055 Town Clerk- - - - - - -
1301 Town Attorney 229,978 251,667 197,716 223,864 - 224,657 228,809
1302 ABAG - Self Insurance Fund 304,071 504,147 512,623 625,224 711,110 652,249
Total Town Offices 800,320$ 916,016$ 873,786$ 1,056,743$ 1,126,183$ 1,094,115$
Administrative Services Department
1201 Non-Departmental 2,855,735$ 5,823,651$ 3,685,138$ 5,537,931$ 5,123,871$ 5,122,190$
2101 Town Manager Administration 452,185 673,498 640,189 1,031,808 949,555 1,103,514
2102 Community Grants- - - 99,090 98,490 111,520
2103 HCD Housing Rehab 157,104 505,823 194,711 5,100 12 12
2104 Comm. Development Block Grant 46,447 47,662 30,604 26,781 20,464 46,464
2201 Human Resources 545,066 390,688 384,982 392,698 425,888 400,597
2301 Finance & Administrative Services 1,060,473 1,062,106 1,044,287 1,091,714 1,013,676 1,099,055
2401 Clerk A dministration 283,973 230,394 225,196 159,920 156,558 160,795
2402 Clerk Services- - - - - -
2801 Tobacco Prevention Initiatitves- - - 39,013 22,783 -
2802 Obesity Grant- - - - 9,354 6,000
2999 Pas s Through- - - 13,254 13,254 13,254
2202 Workers' Compensation Fund 651,302 506,795 571,225 623,097 777,070 618,127
2302 Office Stores Fund 119,408 126,686 124,253 134,050 149,050 143,050
2501 Management Information Systems 780,615 967,384 929,576 1,056,207 905,662 1,345,488
2303 Parking Assessment District 148,457 145,884 147,540 148,265 148,265 143,526
Total Administrative Services 7,100,765$ 10,480,571$ 7,977,701$ 10,358,928$ 9,813,952$ 10,313,592$
Community Development
3101 Administration 89,769$ 106,347$ 133,613$ 140,974$ 138,545$ 155,818$
3201 Developmental Review 846,854 792,228 843,378 822,397 875,309 990,914
3202 Advanced Planning 324,709 371,140 295,937 348,942 330,789 381,165
3301 Ins pection Services 1,201,569 1,159,387 1,018,560 1,039,891 1,064,158 1,143,966
3401 Code Compliance 54,048 26,904 42,958 45,590 45,992 48,342
3501 BMP Housing Program 120,691 107,187 71,367 106,400 105,220 128,243
3999 Pas s Thru Accounts 780,654 949,706 586,052 669,500 443,500 670,500
Total Community Development 3,418,294$ 3,512,899$ 2,991,865$ 3,173,694$ 3,003,513$ 3,518,948$
Police Department
4101 Administration 500,754$ 488,663$ 480,932$ 486,244$ 490,684$ 497,856$
4201 Records & Communication 1,566,102 1,693,890 1,697,338 1,833,832 1,799,824 1,916,307
4202 Pers onnel & Community Services 603,670 822,623 811,631 843,443 909,103 709,624
4301 Patrol 6,992,385 6,297,791 6,492,809 6,558,930 6,574,958 6,504,667
4302 Traffic 719,597 769,632 799,574 870,101 850,451 864,893
4303 Investigations 2,153,801 2,138,493 2,175,508 2,214,700 2,184,681 2,239,028
4304 Parking Program 495,338 548,421 627,244 617,793 661,972 647,585
4800 Grants Program - Police- 14,047 164 - 12,401 -
4999 Pas s Thru Accounts 24,114 10,592 18,608 10,000 9,000 9,000
Total Police Department 13,055,761$ 12,784,152$ 13,103,808$ 13,435,043$ 13,493,074$ 13,388,960$
PROPOSED
C - 32
DEPARTMENTAL EXPENDITURES
BY PROGRAM
2008/09 2009/10 2010/11 2011/12 2011/12 2012/13
Actuals Actuals Actuals Adopted Estimated Adopted
Parks & Public Works
5101 Administration 375,737$ 260,813$ 248,423$ 273,000$ 237,002$ 277,232$
5201 Engineering Program Services 787,382 688,241 676,311 833,866 816,127 858,587
5202 Engineering Development Srvcs 769,054 674,246 637,226 605,060 615,988 617,588
5203 Non-Point Source Fund 179,919 114,978 117,061 135,900 117,357 338,798
5301 Park Services 2,194,914 1,532,274 1,672,635 1,632,071 1,592,875 1,539,872
5302 Environmental Services 196,078 202,880 177,337 207,459 192,268 219,144
5401 Street & Signals 1,436,054 1,762,184 1,671,062 1,831,438 1,792,149 1,922,479
5402 Equipment Replacement 211,069 384,737 178,595 223,893 534,485 495,942
5403 Vehicle Maintenance 600,991 464,303 478,401 536,200 509,251 537,515
5404 Facilities Maintenance 941,388 899,826 848,496 1,042,733 941,021 1,228,847
5405 Property Damage 82,237 89,996 108,669 - 10,103 50,000
5501 Lighting & Landscape Districts 28,488 28,771 28,358 32,180 26,945 29,023
5999 Pass Thru Accounts 146,397 129,432 91,482 280,000 366,149 230,000
8011 GFAR 3,696,381 5,051,708 11,734,453 19,886,103 8,495,113 4,578,589
8021 Grant Funded CIP Projects 552,256 1,743,648 2,191,072 1,751,752 481,337 94,685
8031 Storm Drain #1 163,890 45,890 - 285,000 - -
8032 Storm Drain #2- - - - - -
8033 Storm Drain #3 261,457 17,180 24,690 - - -
8041 Traffic Mitigation 39,099 56,604 178,465 2,516,536 2,022,577 530,000
8042 Utility Undergrounding- 208,347 - - 4,707 -
8051 Gas Tax - Street & Signals 377,661 722,753 914,546 650,000 650,000 650,000
Total Parks & Public Works 13,040,452$ 15,078,811$ 21,977,282$ 32,723,191$ 19,4 05,454$ 14,198,301$
Community Services
6101 Administration 126,227$ 109,276$ 134,428$ -$ -$ -$
6201 Neighborhood Center 458,854 292,002 101,650 - - -
6204 Arts & Culture 94,888 68,004 95,069 - - -
6205 Community Grants 145,147 130,063 110,157 - - -
6303 AB2020 Grants 245 15,155 - - - -
6999 Pass Thru Accounts 3,054 716 - - - -
Total Community Services 828,415$ 615,216$ 441,304$ -$ -$ -$
Library
7101 Administration 310,562$ 306,663$ 319,672$ 319,095$ 282,822$ 355,703$
7201 Adult Services 559,681 564,512 496,928 442,424 451,114 491,299
7202 Children's Services 408,925 374,579 369,331 420,566 360,846 447,303
7203 Acquisitons & Cataloging 224,883 205,435 152,106 180,935 155,716 207,265
7204 Circulation Services 514,539 543,381 479,806 540,337 552,290 691,120
7301 Library Trust 15,628 17,980 18,592 38,155 25,200 58,452
7302 Clelles Nes s Bequest Trust- - - 191,750 104,000 45,000
7303 Library His tory Project 7,617 3,592 3,434 2,000 - 1,810
7304 Betty McClendon Trust- - - 97,629 - 50,000
7305 Barbara J Cass in Trust- - - 150,000 150,000 60,000
Total Library 2,041,835$ 2,016,142$ 1,839,869$ 2,382,891$ 2,081,988$ 2,407,952$
Successor Agency to the Los Gatos RDA
911 SA - Administration 1,574,058$ 1,237,563$ 770,215$ 754,232$ 638,996$ 256,190$
921 SA - Debt Service 5,873,985 8,307,082 13,587,435 8,199,535 4,284,282 3,910,142
931 SA - Low / Moderate Hous ing 558,544 5,362,334 6,852,457 406,091 716,918 -
Total SA to the Los Gatos RDA 8,006,587$ 14,906,979$ 21,210,107$ 9,359,858$ 5,640,196$ 4,166,332$
Total Operating Expenditures 48,292,429$ 60,310,786$ 70,415,722$ 72,490,348$ 54,5 64,360$ 49,088,200$
Transfers Out 3,676,838 1,858,951 2,023,755 4,707,070 2,561,508 5,337,706
Carryforward CIP Projects
Total Expenditures by Department:51,969,267$ 62,169,737$ 72,439,477$ 77,197,418$ 57,1 25,868$ 54,425,906$
PROPOSED
C - 33
SUMMARY OF POSITIONS
DEPARTMENTAL STAFF BY FUND
Authorized 2008/09 2009/10 2010/11 2011/12 2012/13
Positions Funded Funded Funded Funded Funded
General Fund
Town Council 0.85 0.95 0.85 0.85 0.85 0.85
Town Attorney 0.85 0.90 0.90 0.90 0.85 0.85
Administrative Services 15.20 13.85 12.50 12.25 15.10 15.20
Community Development 17.50 17.80 17.00 15.05 15.45 17.50
Police Department 57.00 61.00 60.00 59.50 59.50 57.00
Parks & Public Works 26.10 31.50 29.50 26.80 26.30 26.10
Community Services - 5.15 5.15 3.20 - -
Library 8.60 10.35 10.35 8.60 8.60 8.60
Total General Fund Staff 126.10 141.50 136.25 127.15 126.65 126.10
Special Revenue Funds
Parks & Public Works 1.00 1.00 1.00 1.00 1.00 1.00
Community Services - 0.05 0.05 0.05 - -
Total Special Revenue Fund Staff 1.00 1.05 1.05 1.05 1.00 1.00
CIP Library Project Funds
PPW Manager- - - 1.00 1.00 -
Total CIP Library Proj Funds Staff- - - 1.00 1.00 -
Internal Service Funds
Town Attorney 0.65 0.65 0.65 0.65 0.65 0.65
Administrative Services 3.65 3.80 3.65 3.65 3.70 3.65
Parks & Public Works 3.90 4.50 4.50 3.70 3.70 3.90
Total Internal Services Funds Staff 8.20 8.95 8.80 8.00 8.05 8.20
Successor Agency to the Los Gatos RDA
Administrative Services- 0.80 0.80 0.80 0.80 -
Community Development 0.20 1.00 0.80 0.75 0.75 0.20
Community Services - 0.05 0.05 - - -
Total SA to the Los Gatos RDA Staff 0.20 1.85 1.65 1.55 1.55 0.20
Total Town FTEs 135.50 153.35 147.75 138.75 138.25 135.50
Administrative Services Department staffing numbers include the following programs: Town Manager's Office;
Human Resources; Finance & Administrative Services; Clerk Administration; and Management Information
Services
PROPOSED
C - 34
SUMMARY OF POSITIONS
BUDGETED FTES BY DEPARTMENT
Blue Bar Shading – Town Staff
Purple Bar Shading – Hourly Employees
FY 2012/13
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.
-
10.00
20.00
30.00
40.00
50.00
60.00
Town
Council
Town
Attorney
Administrative
Services
Community
Development
Police
Department
Parks & Public
Works
Library
Authorized/Hourly Emp
Funded Staff Total
Town Staff converted Budgeted
Departments Positions to FTEs Positions
Town Council 0.85 0.08 0.93
Town Attorney 1.50 - 1.50
Administrative Services 18.05 0.88 18.93
Community Development 17.50 0.40 17.90
Police Department 58.00 1.40 59.40
Parks & Public Works 31.00 4.23 35.23
Library 8.60 6.79 15.39
Total Positions 135.50 13.79 149.29
PROPOSED
C - 35
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.
-
20.00
40.00
60.00
80.00
100.00
120.00
140.00
160.00
FY
2008/09
FY
2009/10
FY
2010/11
FY
2011/12
FY
2012/13
Town Council
Town Attorney
Administrative Services
Commun ity Development
Police Department
Parks & Public Works
Commun ity Services
Library
2008/09 2009/10 2010/11 2011/12 2012/13
Departments Funded Funded Funded Funded Funded
Town Council 0.85 0.85 0.85 0.85 0.85
Town Attorney 1.50 1.50 1.50 1.50 1.50
Administrative Services 18.80 17.20 16.95 18.80 18.05
Community Development 18.60 17.60 15.60 16.00 17.50
Police Department 61.00 60.00 59.50 60.50 58.00
Parks & Public Works 37.00 35.00 32.50 32.00 31.00
Community Services 5.25 5.25 3.25 - -
Library 10.35 10.35 8.60 8.60 8.60
Total Budgeted FTEs 153.35 147.75 138.75 138.25 135.50
PROPOSED
C - 36
SUMMARY OF PERSONNEL CHANGES
FY 2012/13
he Town’s total budgeted labor and benefit costs for FY 2012/13 decreased to $22.2 million ($22.3
million in FY 2011/12). Of this amount, labor and benefit costs in the General Fund account for
nearly $20.9 million ($20.7 million in FY 2011/12) or 60% of the Town’s General Fund
expenditures. Contractually obligated salary adjustments and rising health and pension rates have
significantly increased labor costs; however, reduction strategies including vacancy eliminations have
helped to mitigate growing personnel expenses. 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 2012/13 budget assumes that the Town will achieve savings of approximately $652,000 through
personnel cost containment strategies, which include 40 hours of unpaid furloughs for non-sworn
employees (pro-rated for part-time employees). Sworn employees will not participate in FY 2012/13
furloughs as the Police Officers’ Association (POA) re-negotiated its union agreement to achieve savings
for the Town in the prior year. Discussions with the bargaining units are underway regarding the specific
terms affecting represented employees. The status of current or anticipated future labor actions are as
follows:
A two-tier retirement plan was implemented, changing the retirement age and formula from 2.5%
at 55 to 2% at 60 for non-sworn employees hired after August 1, 2012.
Negotiations are underway with the Town Employees Association (TEA) to discuss a successor
Memorandum of Understanding (MOU). The TEA labor agreement expires on June 30, 2012.
By resolution, the salaries for confidential employees mirror the TEA contract.
In accordance with its existing MOU, Park and Public Works maintenance employees,
represented by the American Federation of State, County and Municipal Employees (AFSCME)
will not receive an increase for FY 2012/13.
The existing Police Officers’ Association (POA) agreement was restructured to delay scheduled
salary adjustments and extend the contract for a longer term. Under the restructured agreement,
the POA will receive a 2% increase effective January 1, 2013. This is the last wage adjustment
under the existing contract.
Management salary and benefit terms are reflected in the Town’s Management Compensation
Plan, which is approved by Council. Management employees have not received a salary
adjustment since 2008.
Benefits
The Town contracts for medical coverage through CalPERS and rates are adjusted each January for the
calendar year. Kaiser, which serves as the Town’s benchmark plan, has increased its annual rates by 7%
over the last two years. It is anticipated that this trend will continue, adversely impacting the Town
budget. Past negotiations with non-sworn labor groups have resulted in cost sharing of dependent
coverage for medical premiums; however, the cost burden remains significant for the Town. Dental,
vision and life insurance rates are expected to remain relatively stable. Conversely, short and long-term
disability insurance costs are increasing significantly due to changes in the market and an increase in
claims. Efforts are underway to identify measures to control and/or reduce costs. It is important to note
that changes in health coverage are generally subject to negotiations with affected employee groups.
T
PROPOSED
C - 37
SUMMARY OF PERSONNEL CHANGES
FY 2012/13
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 and management) personnel and 3% at 50 for “Safety
Employees” (sworn personnel). A two-tier pension plan was negotiated for miscellaneous employees and
will change the formula to 2% at 60 for new hires after August 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.
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 2012/13, the Town’s miscellaneous employee rate will increase to 19.62%; the safety
rate will increase to 39.31%. A portion of the PERS rate adjustment will be offset by drawing down on
the Town PERS liability account which has a current balance of $2.8 million. 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 liability account. The strategic use of this financial resource is anticipated to smooth the effects of any
future rate increases, should they occur. Approximately $400,000 will be used as part of the FY 2012/13
budget. This reflects a $100,000 increase compared to prior years.
Issued by CalPERS in October 2011, the following schedule reflects the Town’s PERS pension rate for
FY 2012/13 and expected rate for FY 2013/14. All other future rates are based on the Town’s five-year
forecast model.
PERS Pension Plan
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
FY
17/18
Safety 3% @ 50 33.60%33.84%33.58%38.65%39.31%41.06%42.81%44.56%46.31%48.06%
Misc 2.5% @ 55 15.18%14.60%14.43%18.49%19.62%20.62%21.62%22.62%23.62%24.62%
*Based on estimates received from PERS Actuarials in Oct 2011
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
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
FY
17/18
Safety 3% @ 50
Misc 2.5% @ 55
PROPOSED
C - 38
SUMMARY OF PERSONNEL CHANGES
FY 2012/13
Budget Management Strategies
A number of strategies have been implemented to mitigate rising personnel costs. These include
adjusting user fees to recover staff time costs for Town services, focusing staff time on core services to
maintain planned reductions in budgeted overtime, reducing hourly staffing use, and eliminating vacant,
benefited positions.
Overtime
Overtime expenditures continue to be assessed and adjusted when needed to reduce expenses. While
unpredictable or non-controllable events will impact the Town’s limited public safety and public works
maintenance resources, continued adjustments to schedules and workload have been successful in
reducing budgeted overtime. Although some non-critical Town services have experienced moderate
service level reductions, scheduling restrictions have not seriously impacted routine operations. In FY
2010/11, the patrol staffing schedule was modified from a combination 10-hour and 12-hour schedule
with five patrol teams to a straight 12-hour schedule with four patrol teams. This new structure provided
increased patrol staffing levels across the shifts; however, the department is evaluating the impact of
increased time off levels. The department will be exploring alternative shift structures to address these
issues and report back in FY 2012/13.
Staffing Changes
The FY 2012/13 Operating Budget has 149.29 budgeted positions, including temporary staff. This
reflects a decrease of 1.58 FTE compared to the prior year. The recommended FY 2012/13 staffing levels
reflect the following changes from the prior year’s adjusted budget:
Administrative Services –The Administrative Services budget reflects the addition of .10 FTE.
This change is due to the reallocation of the Economic Vitality Manager (.80 FTE) to the Town
Manager’s Office as a result of the dissolution of the Los Gatos Redevelopment Agency. The
remaining .20 FTE will continue to be funded through the Community Development Department.
The budget also reflects the elimination of a vacant Staff Technician position (.70 FTE).
Community Development – The Community Development Department budget reflects the
addition of 1.50 FTE, which includes the reclassification of a temporary Associate Planner to a
Senior Planner, and a Building Inspector that was previously shared with the Parks and Public
Works Department. Although positions are fee supported, the department has reduced temporary
hours to reduce expenses. Anticipated increases in building inspection and code compliance
activity necessitate full staffing of the department’s four Building Inspector positions.
Police –The Police Department budget reflects a reduction of 2.50 FTE. This reduction includes
the previously approved elimination of a Sergeant vacancy that occurred in early FY 2011/12.
Subsequent to the Sergeant vacancy, a police captain retired and through a series of promotion
within the department, a new officer vacancy was created that was previously filled as a Corporal.
This position has been eliminated in the FY 2012/13 budget. The budget also reflects a .50 FTE
Administrative Sergeant reduction due to a planned retirement. It is anticipated that this position
will be eliminated, providing an opportunity to consolidate selected police units.
PROPOSED
C - 39
SUMMARY OF PERSONNEL CHANGES
FY 2012/13
Parks & Public Works (PPW) –The Parks and Public Works budget reflects a reduction of 1 FTE.
This reduction includes the elimination of a PPW Manager that will be funded through the
Capital Improvement Program (CIP) for a period of six months to complete the Creekside Sports
Park. Engineering and inspection personnel expenses will also be charged to the Capital
Improvement Program (CIP) as appropriate.
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 2012/13 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
are adjusted as needed to keep pace with insurance premiums and other related 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.
PROPOSED
C - 40
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized 2008/09 2009/10 2010/11 2011/12 2012/13
Positi ons Funded Funded Funded Funded Funded Comments
Town Attorney 1.00 1.00 1.00 1.00 1.00 1.00
Deputy Town Attorney 0.50 - - - 0.50 0.50 Position shared with .50 Clerk
Administor position
Legal Admin Assistant- - 0.50 0.50 - -
Legal Assistant- 0.50 - - - -
TOTAL FTEs 1.50 1.50 1.50 1.50 1.50 1.50
Town Manager 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Town Manager 1.00 1.00 1.00 1.00 1.00 1.00
Deputy Town Manager 1.00 - - - 1.00 1.00
Administrative Programs Mgr.- 1.00 - - - -
Executive Asst. to Town Mgr.1.00 1.00 1.00 1.00 1.00 1.00
Economic Vitality Manager 1.00 1.00 1.00 1.00 1.00 1.00
Office Assistant 1.65 - - - 1.65 CY add 1.65 FTE
Office Clerk- 0.90 0.90 0.90 1.65 - CY delete 1.65 FTE
Staff Technician- - - - 0.75 - CY delete .75 FTE
TOTAL FTEs 6.65 5.90 4.90 4.90 7.40 6.65
Community Services Director- 1.00 1.00 1.00 - -
Administrative Analyst- 0.50 0.45 0.50 - -
Administrative Secretary- 1.00 1.05 1.00 - -
Senior Coordinator- 1.00 1.00 - - -
Volunteer Coordinator- 0.75 0.75 0.75 - -
Secretary I - 1.00 1.00 - - -
TOTAL DEPARTMENT FTEs- 5.25 5.25 3.25 - -
Human Resources Director 1.00 1.00 1.00 1.00 1.00 1.00
Administrative Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Human Resources Specialist- 0.25 0.25 - - -
TOTAL FTEs 2.00 2.25 2.25 2.00 2.00 2.00
Finance & Admin. Director 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Budget/Finance Director 1.00 - - - 1.00 1.00
Finance Manager- 1.00 1.00 1.00 - -
Accountant/Finance Analyst 1.00 1.40 1.40 1.40 1.00 1.00
Payroll Specialist 1.00 1.00 1.00 1.00 1.00 1.00
Budget Analyst 0.50 - - - 0.50 0.50
Account Technician 2.00 2.60 2.00 2.00 2.00 2.00
TOTAL FTEs 6.50 7.00 6.40 6.40 6.50 6.50
Clerk Administrator 0.50 1.00 1.00 1.00 0.50 0.50 Position shared with .50 FTE Deputy
Town Attorney position
Deputy Clerk 0.50 0.75 0.75 0.75 0.50 0.50
TOTAL FTEs 1.00 1.75 1.75 1.75 1.00 1.00
MIS Manager 1.00 1.00 1.00 1.00 1.00 1.00
Network Administrator 1.00 1.00 1.00 1.00 1.00 1.00
IT Technician 0.75 0.75 0.75 0.75 0.75 0.75
TOTAL FTEs 2.75 2.75 2.75 2.75 2.75 2.75
TOWN MANAGER'S OFFICE
HUMAN RESOURCES
FINANCE & ADMINISTRATIVE SERVICES
TOWN ATTORNEY'S OFFICE
COMMUNITY SERVICES
MANAGEMENT INFORMATION SERVICES
CLERK ADMINISTRATION
PROPOSED
C - 41
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized 2008/09 2009/10 2010/11 2011/12 2012/13
Positions Funded Funded Funded Funded Funded Comments
Community Development Dir.1.00 1.00 1.00 1.00 1.00 1.00
Asst. Community Dev. Dir.- 1.00 1.00 - - -
Deputy Town Manager- - 1.00 - - -
Planning Manager 1.00 - - 1.00 1.00 1.00
Building Official 1.00 1.00 1.00 1.00 1.00 1.00
Administrative Analyst 1.00 0.60 0.60 0.60 1.00 1.00
Executive Assistant 1.00 - - - - 1.00 CY add 1.0 FTE
Administrative Secretary- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Administrative Assistant 1.00 - - - - 1.00 CY add 1.0 FTE
Secretary III- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Senior Planner 3.00 1.00 1.00 2.00 2.00 3.00 CY add 1.0 FTE
Associate Planner 2.00 3.00 2.00 1.00 2.00 2.00
Planner- 1.00 1.00 1.00 - -
Assistant Planner- 1.00 1.00 - - -
Planning Technician 0.50 - - 0.50 0.50 0.50
Building Inspector 4.00 4.00 4.00 3.50 3.50 4.00 CY add .50 FTE
Code Compliance Officer- 1.00 - - - -
Counter Technician 2.00 2.00 2.00 2.00 2.00 2.00
TOTAL FTEs 17.50 18.60 17.60 15.60 16.00 17.50
Chief of Police 1.00 1.00 1.00 1.00 1.00 1.00
Police Captain 2.00 2.00 2.00 2.00 2.00 2.00
Police Sergeant 6.50 9.00 8.00 8.00 8.00 6.50 CY delete 1.50 FTE
Police Corporal 5.00 5.00 5.00 6.00 6.00 5.00 CY delete 1.0 FTE
Police Officer 24.00 25.00 26.00 24.00 24.00 24.00
Community Outreach 1.00 - - - 1.00 1.00
Community Services Officer 4.00 4.00 4.00 4.00 4.00 4.00
Police Admin Services Mgr.1.00 1.00 1.00 1.00 1.00 1.00
Executive Assistant to Chief 1.00 1.00 1.00 1.00 1.00 1.00
Communications Dispatcher 7.50 7.00 7.00 7.50 7.50 7.50
Parking Control Officer 2.00 2.00 2.00 2.00 2.00 2.00
Police Records Specialist 3.00 4.00 3.00 3.00 3.00 3.00
TOTAL FTEs 58.00 61.00 60.00 59.50 60.50 58.00
COMMUNITY DEVELOPMENT
POLICE
PROPOSED
C - 42
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized 2008/09 2009/10 2010/11 2011/12 2012/13
Positions Funded Funded Funded Funded Funded Comments
Parks & Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00
Asst PPW Dir/Town Engineer 1.00 1.00 1.00 1.00 1.00 1.00
Superintendent 2.00 2.00 1.00 2.00 2.00 2.00
PPW Manager- - 1.00 1.00 1.00 - CY delete 1.0 FTE
PPW Supervisor- 1.00 1.00 - - -
Administrative Analyst 1.00 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 - - - - 1.00 CY add 1.0 FTE
Administrative Specialist- 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE
Public Works Specialist- 2.00 - - - -
Administrative Assistant 2.00 - - - - 2.00 CY add 2.0 FTE
Administrative Secretary- 1.00 2.00 1.00 1.00 - CY delete 1.0 FTE
Secretary III- - - 1.00 1.00 - CY delete 1.0 FTE
Environmental Service Coordinator 0.50 - - - 0.50 0.50
Associate Civil Engineer 3.00 3.00 3.00 3.00 3.00 3.00
Assistant Civil Engineer 1.00 1.00 1.00 1.00 1.00 1.00
Engineering Technician 1.00 1.00 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 2.00 - - -
Building Inspector 0.50 - - 0.50 0.50 0.50
Parks Service Officer 1.00 2.00 1.00 1.00 1.00 1.00
Town Arborist 1.00 1.00 1.00 1.00 1.00 1.00
Tree Trimmer/High Climber 1.00 1.00 1.00 1.00 - 1.00 CY add 1.0 FTE
Lead Parks & Maint. Worker 3.00 2.00 2.00 3.00 3.00 3.00
Sr. Parks & Maintenance Worker- 1.00 - - - -
Parks & Maintenance Worker 8.00 9.00 9.00 8.00 9.00 8.00 CY delete 1.0 FTE
Sweeper Operator 1.00 1.00 1.00 1.00 1.00 1.00
Equipment Mechanic 1.00 2.00 1.00 1.00 1.00 1.00
Apprentice Mechanic- - 1.00 - - -
Facility Technician- 1.00 1.00 1.00 - -
TOTAL DEPARTMENT FTEs 31.00 37.00 35.00 32.50 32.00 31.00
PARKS and PUBLIC WORKS DEPARTMENT
PROPOSED
C - 43
TOWN STAFF
POSITIONS BY HOME DEPARTMENT
Authorized 2008/09 2009/10 2010/11 2011/12 2012/13
Positions Funded Funded Funded Funded Funded
Library Director 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Library Director- 1.00 1.00 - - -
Library Manager*2.00 - - - 2.00 2.00
Principal Librarian- 2.00 2.00 2.00 - -
Librarian 2.25 2.25 2.25 2.25 2.25 2.25
Circulation Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Library Assistant 1.75 2.50 2.50 1.75 1.75 1.75
Administrative Assistant 0.60 - - - - 0.60 CY add .60 FTE
Secretary III- 0.60 0.60 0.60 0.60 - CY delete .60 FTE
TOTAL DEPARTMENT FTEs 8.60 10.35 10.35 8.60 8.60 8.60
TOTAL TOWN FTEs 135.50 153.35 147.75 138.75 138.25 135.50
2008/09 2009/10 2010/11 2011/12 2012/13
Funded Funded Funded Funded Funded
Town Council 5.00 5.00 5.00 5.00 5.00
Town Clerk 1.00 - - - -
Town Treasurer 1.00 - - - -
TOTAL ELECTED OFFICIALS 7.00 5.00 5.00 5.00 5.00
2008/09 2009/10 2010/11 2011/12 2012/13
Temporary Hours by Department Funded Funded Funded Funded Funded
Town Council 175 175 175 175 175
Administrative Services 1,425 1,621 2,346 1,848 1,836
Community Development - - - 1,620 832
Police Department 3,640 2,920 2,920 2,920 2,920
Parks & Public Works 5,184 6,780 7,412 8,791 8,791
Community Services 470 470 255 - -
Library Department 10,093 10,093 11,150 10,896 14,120
Total Temporary Hours by Department 20,987 22,059 24,258 26,250 28,674
CONVERTED HOURLY EMPLOYEES 10.09 10.61 11.66 12.62 13.79 (1.00 FTE = 2080 hours)
ELECTED OFFICIALS
HOURLY EMPLOYEES
LIBRARY
PROPOSED
C - 44