1C - Table of Contents i T OWN OF L OS G ATOS O PERATING AND C APITAL S UMMARY B UDGET F ISCAL Y EAR 2014/15 Table of Contents \ INTRODUCTION Town Manager’s Budget Message ................................................................................................................ A - 1 Budget Award ................................................................................................................................................ A - 11 Core Values ............................................................................................................................................... A - 12 Fund Descriptions ........................................................................................................................................... A - 1 3 Financial Policies ........................................................................................................................................... A - 1 4 Long -Term Debt Policies ............................................................................................................................... A - 17 Investment Policy ........................................................................................................................................... A - 18 Budget Process Overview ............................................................................................................................... A - 2 4 Budget Calendar ............................................................................................................................................. A - 2 6 Gann Appropri ation Limit .............................................................................................................................. A - 28 Resolution Adopting the Gann Appropriation Limit ...................................................................................... A - 30 Resolution Adopting the Town’s Annual Budget .......................................................................................... A - 3 1 T OWN PROFILE History and Culture of Los Gatos ................................................................................................................... B - 1 Town Statistics ............................................................................................................................................... B - 7 Town Management ......................................................................................................................................... B - 1 4 Town Organizational Chart ............................................................................................................................ B - 1 5 Town Commissions, Co mmittees, and Advisory Boards ............................................................................... B - 16 FINANCIAL SUMMARIES Total Revenues and Expenditures T otal Budgeted Fund Activity Summary ........................................................................................................ C - 3 Total Revenue, Expenditure, and Fu nd Balance Trend Information .............................................................. C - 4 Total Revenue, Expenditure, and Fu nd Balance – 5 -Year Summary ............................................................. C - 6 Total Town Rev enue Summary – by Fund ..................................................................................................... C - 10 Total Town Expendi ture Summ ary – by Fund ............................................................................................... C - 12 Total Town Revenue Summary – by Category .............................................................................................. C - 1 4 Total Town Expenditure Summary – by Category ......................................................................................... C - 1 5 General Fund Revenues and Expenditures General F und Revenues – by Department ...................................................................................................... C - 1 6 General Fund Expen ditures – by Department ................................................................................................ C - 1 7 G ener al Fund Revenues – by Category .......................................................................................................... C - 18 General Fun d Expenditures – by Category ..................................................................................................... C - 20 General Fund Tax Revenues – Santa Cl ara County Cities Per Capita ............................................................ C - 2 2 General Fund Ta x Revenues – 10 Year History ............................................................................................. C - 2 3 General Fund – Fund Balance Activi ty .......................................................................................................... C - 2 4
ii T OWN OF L OS G ATOS O PER ATING AND C APITAL S UMMARY B UDGET F ISCAL Y EAR 2014/15 Table of Contents page 2 Operating Transfers Sch edule of Interfund Transfers ..................................................................................................................... C - 2 5 Fund Balance Fund Balance Activity Summary - by Fund ................................................................................................... C - 2 6 Fund Balance - 5 Year Compara tive Balances .............................................................................................. C - 2 8 Departmental Budgets Department Revenues – by Program .............................................................................................................. C - 30 Department Ex penditures – by Program ......................................................................................................... C - 32 Staffing Summary of Positions – by Fund .................................................................................................................. C - 34 Summary of Po sitions – by Departm ent ......................................................................................................... C - 3 5 5 Year Trend – An nual FTEs by Depar tment ................................................................................................. C - 3 6 Summary of Personnel Changes ..................................................................................................................... C - 3 7 Posit ions by Home Department ................................................................................................................... C - 4 1 Salary Schedules ............................................................................................................................................. C - 4 5 DEPARTMENTAL BUDGETS Department al Budget List ing ........................................................................................................................... D - 1 T OWN O FFICES Town Offices Overview .................................................................................................................................. D - 3 Town Council Town Council Ad minis tration ......................................................................................................................... D - 7 Town Attorney Town Attorney Administration .................................................................................................................... D - 11 Internal Service Fund Liability Self I nsurance Fund ......................................................................................................................... D - 1 7
iii T OWN OF L OS G ATOS O PERATING AND C APITAL S UMMARY B UDGET F ISCAL Y EAR 2014/15 Table of Contents page 3 A DMINISTRATIVE S E RVICES D EPARTMENT Administrative Services Department Overview ............................................................................................. D - 21 Tow n Manager ’s Office Administrati on ........................................................................................................ D - 2 5 Human Res ources ........................................................................................................................................... D - 3 7 Finance & Administrative Se rvices ................................................................................................................ D - 4 1 Clerk Administration ...................................................................................................................................... D - 4 9 Non -Departmental .......................................................................................................................................... D - 5 5 Internal Service Fund s Managem ent Information S ystems ................................................................................................................. D - 61 Wo rkers ’ Compensation Fun d ........................................................................................................................ D - 6 7 Offi ce Stores Fund .......................................................................................................................................... D - 71 C OMMUNITY D EVELOPMENT D EPARTMENT Community Develop ment Department Overview .......................................................................................... D - 7 3 Community De velopment Administration ..................................................................................................... D - 77 Development Rev iew ..................................................................................................................................... D - 8 1 Advanced Planning ......................................................................................................................................... D - 87 Building & Inspection Services ..................................................................................................................... D - 9 1 Code Compliance Program ............................................................................................................................ D – 97 BMP Housing Program ................................................................................................................................ D - 10 1 Pass -Through Accounts ............................................................................................................................... D - 10 5 P OLICE D EPARTMENT Poli ce Department Overview ........................................................................................................................ D - 1 09 Police Administration ................................................................................................................................... D - 1 1 7 R eco rds and Communication s ...................................................................................................................... D - 1 21 Personne l and Community Services ............................................................................................................. D - 1 2 7 Patrol ............................................................................................................................................................ D - 1 33 Traffic ........................................................................................................................................................... D - 1 3 9 Investigations ............................................................................................................................................... D - 1 43 Parking Management Fund .......................................................................................................................... D - 1 49 Pass -Through Accounts ............................................................................................................................... D - 1 53 Special Revenue Fund s Operating Grants .......................................................................................................................................... D - 1 55
iv T OWN OF L OS G AT OS O PERATING A ND C APITAL S UMMARY B UDGET F ISCAL Y EAR 2014/15 Table of Contents page 4 P ARKS & P UBLIC W ORKS D EPARTMENT Parks & Public Wo rks Department Overview ............................................................................................. D – 1 5 9 Parks & Publ ic Works Administration ........................................................................................................ D – 1 6 5 Engineering Program Services .................................................................................................................... D – 1 6 9 Engine e ring Development Services ............................................................................................................. D – 1 7 5 Park Services .............................................................................................................................................. D – 1 81 Environmental Services ............................................................................................................................... D – 1 8 7 Streets and Signals ....................................................................................................................................... D – 1 93 Property Damage ......................................................................................................................................... D – 1 9 9 Pass -Throug h Accounts ............................................................................................................................... D – 201 Internal Service Funds Equipment Replacement Fund ..................................................................................................................... D – 203 Vehicle Maintenance Program .................................................................................................................... D – 207 Facilities Maintenance Program .................................................................................................................. D – 213 Special Revenue Funds Non -Point Source Program .......................................................................................................................... D – 2 17 Assessment Districts .................................................................................................................................... D – 2 23 L IBRARY D EPARTMENT Libr ary Department Overview ...................................................................................................................... D - 2 3 7 Library Administration ................................................................................................................................. D - 2 41 A dult Services .............................................................................................................................................. D - 2 4 5 You th Services ............................................................................................................................................. D - 2 51 Acquisitions & Cataloging ........................................................................................................................... D - 2 5 5 Circulation / System Administration ............................................................................................................ D - 2 5 9 Trust and Agency Funds Library Trust Fund ....................................................................................................................................... D - 2 63 History Project Trust Fund ........................................................................................................................... D - 2 6 5 Clelles Ness Trust Fund ................................................................................................................................ D - 2 6 7 Susan McClendon Trust Fund ...................................................................................................................... D - 2 6 9 Barba ra Jones Cassin Trust Fund ................................................................................................................. D - 2 71
v T OWN OF L OS G ATOS O PER ATING AND C APITAL S UMMARY B UDGET F ISCAL Y EAR 201 4 /1 5 Table of Contents page 5 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program Overview ....................................................................................................... E - 1 General Fund Appr opriated Res erve .............................................................................................................. E - 7 T raffic Mitigation Fund .................................................................................................................................. E - 1 3 G rants and Awards Project Fund .................................................................................................................... E - 1 7 Storm Drain Funds ........................................................................................................................................ E - 21 Utility Und erground ....................................................................................................................................... E - 2 7 Gas Tax Fund ................................................................................................................................................. E - 31 SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY Successor Agency to the Los Gatos RDA Overview ..................................................................................... F - 1 S A - Administration Fund .............................................................................................................................. F - 5 SA - Debt Administration Fund ...................................................................................................................... F - 7 2002 COP Debt Schedule ........................................................................................................................... F - 8 2010 COP Debt Schedule ........................................................................................................................... F - 10 Co mputation of Legal Debt Margin ........................................................................................................... F - 1 1 REFERENCE MATERIALS In -K ind Donations .......................................................................................................................................... G - 1 List of Funds ................................................................................................................................................... G - 2 List of Programs ............................................................................................................................................. G - 3 Glossary ......................................................................................................................................................... G - 7 List of Acronyms ............................................................................................................................................ G - 17 Index ............................................................................................................................................................... G - 19 Fund Descriptions ........................................................................................................................................... G – 1 List of Funds .................................................................................................................................................... G – 4 List of Programs
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