1D - Financial Summaries Section PROPOSED C - 1 0 50 100 150 200 250 300 F INANC IAL S UMMARIES 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 Fu nd 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 Expenditure s – by Fund ............................................................................................................. C – 12 Total Town Revenues – by Category ........................................................................................................... C – 1 4 Total Town Expenditure s – by Category ....................................................................................................... C – 15 General Fund Revenues and Expenditures Summary s chedules which identify the Town’s G eneral Fund operating source s and use s at the department and category level s . The Fund Balance Activity summarizes the General Fund sources and uses which impact the resulting ending fund balance. General Fund Revenues – by Department .................................................................................................... C – 1 6 General Fund Expenditures – by Department ............................................................................................... C – 1 7 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 – 2 2 General Fund Tax Revenues – 10 Year History of Key Tax Revenues ....................................................... C – 2 3 General Fund – Fund Balance Activity ......................................................................................................... C – 2 4 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 – 2 5
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 Ac tivity Summary – by Fund ................................................................................................ C – 2 6 5 Year Co mparati ve Fund Balance – by Fund ............................................................................................... C – 2 8 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 – 3 0 Department Expenditure s – by Program ........................................................................................................ C – 32 Staffing The labor p osition schedules provide a summary level view of o perational staffing assignments, funding , and trends . The Personnel Changes Summary discusses s taffing levels and labor costs in more detail . Departmental Staff – by Fund ....................................................................................................................... C – 3 4 Summary of FTE’s – by Department ............................................................................................................ C – 3 5 5 Year History of Funded Positions – by Department .................................................................................. C – 3 6 Summary of Personnel Changes ................................................................................................................... C – 3 7 Positions by Home Department ..................................................................................................................... C – 4 2 Salary Schedules ............................................................................................................................................ C – 46
PROPOSED C - 3 T OTAL B UDGETED F UND A CTIVITY S UMMARY FY 2014/15 Th is Total Budget ed Fund Activity Summary schedule groups the Town’s funds into f our categories based on fund purpose: Operating Funds - O ngoing o perations are funded out of the various Operating Funds. This include s the Town’s General Fund departmental program operations, as well as special revenue activities and internal service functions. Fiduciary Funds – The se f unds are held in a fiduciary capacity, with little variation in activity. The Parking District Fund f acilitates a debt service function, and the Library Trusts are held for special use s for the Library . Estimated Revenues,Expenditures,Estimated Fund Balance Fund Balance PY Carryfwds PY Carryfwds Fund Balance Change 7/1/2014 & Transfers & Transfers 6/30/2015 From PY Operating Funds Governmental Funds General Fund 25,294,364 $ 36,129,725 $ 43,113,545 $ 18,310,544 $ -27.6%Housing Conservation Program 55,508 - - 55,508 0.0%Community Dev Block Grant (10,587) 70,000 70,000 (10,587) 0.0%Urban Run-Off Source Fund 159,988 336,684 404,616 92,056 -42.5%Blackwell Assessment District 7,367 3,210 2,466 8,111 10.1%Kennedy Assessment District 40,656 10,539 4,719 46,476 14.3%Gemini Assessment District 19,145 4,276 2,166 21,255 11.0%Santa Rosa Assessment District 55,997 4,960 4,200 56,757 1.4%Vasona Assessment District 33,638 9,959 5,466 38,131 13.4%Hillbrook Assessment District 9,171 5,994 3,794 11,371 24.0%Proprietary Funds - Internal Service Funds ABAG Self Insurance 1,088,728 526,424 784,592 830,560 -23.7%Worker's Comp Self Insurance 1,882,329 686,181 1,060,179 1,508,331 -19.9%Management Information Systems 2,422,218 1,049,752 1,188,825 2,283,145 -5.7%Office Stores Fund 87,696 85,000 127,150 45,546 -48.1%Equipment Replacement 3,106,192 430,243 617,580 2,918,855 -6.0%Facilities Maintenance 803,889 569,300 569,252 803,937 0.0%Vehicle Maintenance 1,252,418 1,215,317 1,334,394 1,133,341 -9.5%Total Operating Funds 36,308,717 $ 41,137,564 $ 49,292,944 $ 28,153,337 $ -22.5%Trust & Agency Funds Friends of the Library -$ -$ -$ -$ 0.0%Library Trust 22,430 35,784 30,700 27,514 22.7%Library History Project (1) 500 - 499 -50000.0%Ness Trust Bequest 183,126 1,500 10,000 174,626 -4.6%Betty McClendon Trust 94,759 815 10,000 85,574 -9.7%Barbara J Cassin Trust 320,748 500 60,000 261,248 -18.6%Parking District #88 84,214 - - 84,214 0.0%Total Trust & Agency Funds 705,276 $ 39,099 $ 110,700 $ 633,675 $ -10.2%Capital Funds GFAR 8,095,166 $ 7,961,491 $ 6,954,447 $ 9,102,210 $ 12.4%Grant Funded CIP Projects (32,493) 70,000 70,000 (32,493) 0.0%Storm Drain #1 346,200 48,120 - 394,320 13.9%Storm Drain #2 881,355 53,000 - 934,355 6.0%Storm Drain #3 (54,093) 4,000 - (50,093) -7.4%Traffic Mitigation 116,032 291,299 291,299 116,032 0.0%Construction Tax-Undergrounding 2,577,056 60,000 - 2,637,056 2.3%Gas Tax 185,828 792,000 806,000 171,828 -7.5%Total Capital Projects Funds 12,115,051 $ 9,279,910 $ 8,121,746 $ 13,273,215 $ 9.6%Successor Agency of the Los Gatos RDA Funds SA- Trust Fund 3,642,872 $ 4,047,182 $ 4,040,766 $ 3,649,288 $ 0.2% Total Successor Agency of the Los Gatos RDA Reserves 3,642,872 $ 4,047,182 $ 4,040,766 $ 3,649,288 $ 0.2%TOTAL ALL FUNDS 52,771,916 $ 54,503,755 $ 61,566,156 $ 45,709,515 $ -13.4%
PROPOSED C - 4 T OTAL T OWN R EVENUE , E XPENDITURE , & F UND B ALANCE T REND I NFORMATION Capital Funds - R epresent ing the capital improvement program activity , the Capital F unds reflect the significant progress made in the ongoing push in the capital program to complete projects , and the resulting decrease in fund balance s . RDA Successor Agency Private Purpose Trust Fund – Formerly known as the Redevelopment Agency (RDA), as required a private purpose trust fund was established to account for the assets and liabilities transferred from the dissolution of the Town’s former RDA and the continuing operations related to the exis ting Redevelopment Agency obligations. The Successor Agency’s Private Purpose Trust Fund has been incorporated into the Town’s operating budget. *Expenditures and Transfers -Out may exceed Revenues due to the inclusion of planned and carry -forward capital projects . Approximately $14 M fun ding for Library project ca me from issuance of Certificates of Par ticipation (COP) in 2010. Year End Reference Revenue &Transfers In Expenditures &Designated Fund Balance 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 Actuals 69,593,000 75,659,793 49,971,833 2012/13 Actuals 55,847,087 53,432,243 52,386,677 2013/14 Estimated 50,696,929 50,311,690 52,771,916 2014/15 Adopted 54,503,755 61,566,156 45,709,515
PROPOSED C - 5 T OTAL T OWN R EVENUE , E XPENDITURE , & F UND B ALANCE T REND I NFORMATION 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 fi scal 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, and implementing operating efficiencies, has been an int egral 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 201 4 /1 5 . The FY 201 4 /1 5 budget i s a balanced budget and t he five -year financial forecast projects two more year s of continued deficits with a positive budget environment forecasted for FY 201 7 /1 8 . The FY 201 4 /1 5 budget has been balanced largely due to revenue enhancements as the economy is recovering and the Town is experiencing growth in the economically sensitive revenue sources such as Sales and Use Tax, Property Tax, Transient Occupancy Tax, Business Licenses, other Taxes , and Licenses and Permits. However, despite these revenue in creases, the Town is still faced with rising cost s 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 (GA SB) 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 b enefits account for 39 % of the T own’s tota l expenditures and 5 3 % of General Fund expenditures in FY 201 4 /1 5 . Delivery of Town services is highly dependent on labor . The single largest driver of labor cost increases has been the Town’s contribution to the Public Employees Retirement System (PERS ). T he Town’s safety re tirement contribution rate s paid to the PERS have more than double d in recent years and are expected to continue to increase over the next several years. In FY 201 3 /1 4 , the employer PERS contribution rate for safety employees was 40 .85 % and is expected to adjust to 43 .87 % in FY 201 4 /1 5 . For all other employees, the rate will increase from 21.9 % in FY 201 3 /1 4 to 22.38 % in FY 201 4 /1 5 . In FY 201 2 /1 3 , a three -tier pensio n plan was implemented for non -sworn and management employees, chan ging the pension formula from 2.5% at 55 to 2% at 60 for new hires after September 15, 2012 , or 2% at 62 for “new” employees hired after January 1, 2013 who were not previously in a public pension system . Similarly, in FY 2012/13 a two -tier pension plan w as implemented for safety employees, changing the pension formula for “new” employees , not previously in a public pension system, from 3% at 50 to 2 .7% at 57 , effective January 1, 2013. 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. During FY 2013/14 the Town entered into successor Memorandums of Understandi ng (MOUs) with the Town Employees Association (TEA), the prior TEA labor agreement expire d on June 30, 201 2 , and t he American Federation of State, County a nd Municipal Employees (AFSCME), the prior labor agreement expired on June 30, 2013. Per the terms o f the MOUs, unpaid furloughs were rescinded for FY 2013/14 and TEA and AFSCME employees were awarded with a 2% salary increase effective July 1, 2014. This is the first salary increase for both groups since 2009 . Unrepresented confidential and management staff received these benefits as well. Negotiations are currently underway with the Police Officers’ Association (POA) to discuss a successor MOU since the prior labor agreement expired on June 30, 2013. O ther 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 201 4 /1 5 . The Town has taken steps to ensure energy efficiency in new facilities and is looking at ways to reduce fuel costs by utilizing electric vehicles and installing electric vehicle charging stations throughout the Town. Staff will continue to explore energy alternatives to reduce costs. Revenue Recovery – On a positive note, all signs indicate that the economy is recover ing and locally the Town is experiencing increases in economically sensitive revenues such as sales and use tax, property tax, bu siness licenses, transient occupancy tax , and licenses and pe rmits for FY 201 4 /1 5 . General Fund Town r evenues for FY 201 4 /1 5 are
PROPOSED C - 6 7 % greater than budgeted for the prior fiscal year. This increase is largely due to forecasted increases in business licenses activity , sales tax receipts, increased property sales and travel and tourism as the economy continue to improve. Also, increases in licenses and permits revenues , particularly in our Community Development Division . 2010/11 2011/12 2012/13 2013/14 2014/15 2010/11 2011/12 2012/13 2013/14 2014/15 Actuals Actuals Actuals Estimated Adopted Actuals Actuals Actuals Estimated Adopted REVENUES Property Tax 7,289,897 $ 7,532,073 $ 9,477,043 $ 8,182,783 $ 8,212,610 $ 64 $ 329 $ 15 $ -$ -$ VLF Backfill 2,327,053 2,353,158 2,437,489 2,657,404 2,683,980 - - - - - Sales & Use Tax 9,971,409 9,889,100 8,757,428 7,868,092 8,303,962 - - - - - Franchise Fees 1,901,605 1,952,488 2,028,903 2,035,500 2,076,030 - - - - - Transient Occupancy Tax 1,004,659 1,174,485 1,295,887 1,200,000 1,274,200 - - - - - Other Taxes 1,143,294 1,087,333 1,163,545 1,371,846 1,418,510 37,760 37,760 41,238 37,760 37,760 Licenses & Permits 2,040,811 2,361,510 3,060,948 2,804,641 2,909,666 - - - - - Intergovernmental 834,713 798,258 924,657 767,742 734,300 136,960 - 169,270 129,681 70,000 Town Services 2,672,513 2,829,124 3,070,127 2,734,030 2,539,802 135,000 135,000 403,294 332,000 336,684 Internal Srvc Reimbursement - - - - - - - - - - Fines & Forfeitures 617,779 755,444 605,683 547,850 680,300 - - - - - Interest 625,654 259,146 (163,070) 186,000 310,340 11,229 10,650 9,021 9,151 1,178 Other Sources 1,011,565 1,142,349 2,711,392 2,444,990 2,428,549 10,600 10,312 11,513 - - CIP Proj Reimbursement 1,354,882 2,094,852 1,963,971 1,935,578 1,928,056 - - - - - SCC RPTTF Reimbursement - - - - - - - - - - Fund Transfers In 437,755 231,723 566,799 668,483 629,420 - 92,976 - - - TOTAL REVENUES 33,233,589 34,461,043 37,900,802 35,404,939 36,129,725 331,613 287,027 634,351 508,592 445,622 EXPENDITURES Salaries & Benefits 19,509,657 20,348,155 20,634,835 19,912,853 22,864,121 89,683 86,939 93,101 57,381 126,421 Operating Expenditures 5,859,392 6,194,176 7,230,329 7,802,043 7,707,385 48,263 31,262 278,386 249,673 290,697 Grants & Awards 212,237 168,135 160,216 170,030 178,800 218,848 - 13,094 - - Fixed Assets 1,900 42,612 30,629 45,991 - - - - - - Interest - - - - - 503 94 135 156 - Internal Service Charges 3,040,852 3,139,280 3,347,884 3,378,260 3,393,492 13,437 14,411 5,416 2,951 5,388 Capital Projects - - - - - - - - - - Capital Acquisitions - - - - - - - - - - Debt Service 1,354,882 2,094,852 1,963,971 1,935,578 1,928,056 - - - - - Transfers 786,525 2,292,802 2,043,695 2,842,874 7,041,691 204,395 4,920 174,190 134,601 74,920 TOTAL EXPENDITURES 30,765,445 34,280,012 35,411,559 36,087,629 43,113,545 575,129 137,626 564,322 444,762 497,426 Net Increase (Decrease)2,468,144 181,031 2,489,243 (682,690) (6,983,820) (243,516) 149,401 70,029 63,830 (51,804) Beginning Fund Balance 20,838,638 23,306,782 23,487,813 25,977,056 25,294,366 331,139 87,623 237,024 307,053 370,883 Ending Fund Balance 23,306,782 $ 23,487,813 $ 25,977,056 $ 25,294,366 $ 18,310,544 $ 87,623 $ 237,024 $ 307,053 $ 370,883 $ 319,079 $ TOTAL TOWN REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY GENERAL FUND SPECIAL REVENUE FUNDS
PROPOSED C - 7 2010/11 2011/12 2012/13 2013/14 2014/15 2010/11 2011/12 2012/13 2013/14 2014/15 Actuals Actuals Actuals Estimated Adopted Actuals Actuals Actuals Estimated Adopted REVENUES Property Tax -$ -$ -$ -$ -$ 1,070 $ -$ 1,218 $ 60 $ -$ VLF Backfill - - - - - - - - - - Sales & Use Tax - - - - - - - - - - Franchise Fees - - - - - - - - - - Transient Occupancy Tax - - - - - - - - - - Other Taxes 31,723 44,387 53,755 46,513 40,000 8,089 132,996 53,417 - - Licenses & Permits - - - - - - - - - - Intergovernmental - - - - - - - - - - Town Services 88,232 126,115 142,282 120,000 95,000 - - - - - Internal Srvc Reimbursement 3,839,607 3,936,406 4,079,627 4,049,717 4,211,304 - - - - - Fines & Forfeitures - - - - - - - - - - Interest 18 30 10 - - 7,664 11,766 6,968 4,320 3,299 Other Sources 134,162 538,273 337,748 228,287 215,913 685,153 27,241 28,150 36,300 35,800 CIP Proj Reimbursement - - - - - - - - - - SCC RPTTF Reimbursement - - - - - - - - - - Fund Transfers In - - - - - - - - 1,475 - TOTAL REVENUES 4,093,742 4,645,211 4,613,422 4,444,517 4,562,217 701,976 172,003 89,753 42,155 39,099 EXPENDITURES Salaries & Benefits 957,825 1,075,759 1,047,269 1,053,255 1,277,507 - - - - - Operating Expenditures 2,496,405 3,613,260 3,055,312 3,132,355 3,513,533 24,983 187,213 118,584 123,115 110,700 Grants & Awards - - - - - - - - - - Fixed Assets 188,939 504,409 384,576 628,221 601,512 - - - - - Interest - - - - - 144,583 145,440 140,701 140,366 - Internal Service Charges - - 38 974 421 - - - - - Capital Projects - - - - - - - - - - Capital Acquisitions - - - - - - - - - - Debt Service - - - - - - - - - - Transfers 194,000 73,546 5,820 358,136 289,000 - - 20,000 54,817 - TOTAL EXPENDITURES 3,837,169 5,266,974 4,493,015 5,172,941 5,681,973 169,566 332,653 279,285 318,298 110,700 Net Increase (Decrease)256,573 (621,763) 120,407 (728,424) (1,119,756) 532,410 (160,650) (189,532) (276,143) (71,601) Beginning Fund Balance 11,616,679 11,873,252 11,251,489 11,371,896 10,643,472 799,192 1,331,602 1,170,952 981,420 705,277 Ending Fund Balance 11,873,252 $ 11,251,489 $ 11,371,896 $ 10,643,472 $ 9,523,716 $ 1,331,602 $ 1,170,952 $ 981,420 $ 705,277 $ 633,676 $ INTERNAL SERVICE FUNDS TOTAL TOWN REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY LIBRARY TRUSTS & PARKING ASSESSMENT FUNDS
PROPOSED C - 8 2010/11 2011/12 2012/13 2013/14 2014/15 2010/11 2011/12 2012/13 2013/14 2014/15 Actuals Actuals Actuals Estimated Adopted Actuals Actuals Actuals Estimated Adopted REVENUES Property Tax -$ -$ -$ -$ -$ 8,577,063 $ 4,186,567 $ -$ -$ -$ VLF Backfill - - - - - - - - - - Sales & Use Tax - - - - - - - - - - Franchise Fees - - - - - - - - - - Transient Occupancy Tax - - - - - - - - - - Other Taxes 31,989 44,387 53,845 46,513 30,000 - - - - - Licenses & Permits 525,212 625,211 635,077 342,411 277,000 - - - - - Intergovernmental 2,281,630 856,576 1,521,264 2,232,428 951,000 - 16,644,334 250,667 159,803 137,350 Town Services - 44,450 - - - - - - - - Internal Srvc Reimbursement - - - - - - - - - - Fines & Forfeitures - - - - - - - - - - Interest 46,933 40,257 20,668 18,483 41,120 7,207 (25,210) - - - Other Sources 292,772 1,399,944 2,709,125 582,394 899,299 22 1,100,000 - - - CIP Proj Reimbursement - - - - - 1,354,882 2,094,852 5,199,328 3,874,478 3,859,632 SCC RPTTF Reimbursement - - - - - - - - - - Fund Transfers In 986,000 1,923,428 2,218,785 2,969,563 7,081,491 600,000 1,092,920 - 70,653 50,200 TOTAL REVENUES 4,164,536 4,934,253 7,158,764 6,191,792 9,279,910 10,539,174 25,093,463 5,449,995 4,104,934 4,047,182 EXPENDITURES Salaries & Benefits 149,427 241,129 - - - 342,730 246,305 24,105 11,858 13,522 Operating Expenditures 2,330 - - - - 10,894,925 14,457,189 607,456 268,754 33,100 Grants & Awards - - - - - 150,000 - - - - Fixed Assets - - - - - - - - - - Interest 20,500 - - - - 736,896 1,286,292 966,000 955,000 990,000 Internal Service Charges - 3,806 - - - 19,010 13,976 3,635 2,922 532 Capital Projects 14,825,594 10,666,628 6,165,814 3,813,624 7,903,746 421,610 (75,428) - - - Capital Acquisitions 45,377 17,918 - - - 165,517 - - - - Debt Service - - - - - 8,479,417 2,990,912 3,098,111 2,916,156 2,866,112 Transfers 238,835 319,779 1,523,028 160,043 218,000 600,000 5,474,022 295,913 159,703 137,500 TOTAL EXPENDITURES 15,282,063 11,249,260 7,688,842 3,973,667 8,121,746 21,810,105 24,393,268 4,995,220 4,314,393 4,040,766 Net Increase (Decrease)(11,117,527) (6,315,007) (530,078) 2,218,125 1,158,164 (11,270,931) 700,195 454,775 (209,459) 6,416 Beginning Fund Balance 27,859,533 16,742,006 10,426,999 9,896,921 12,115,046 13,968,292 2,697,361 3,397,556 3,852,331 3,642,872 Ending Fund Balance 16,742,006 $ 10,426,999 $ 9,896,921 $ 12,115,046 $ 13,273,210 $ 2,697,361 $ 3,397,556 $ 3,852,331 $ 3,642,872 $ 3,649,288 $ TOTAL TOWN REVENUES, EXPENDITURES & FUND BALANCE FIVE-YEAR SUMMARY CAPITAL PROJECT FUNDS SUCCESSOR AGENCY TO THE LOS GATOS RDA
PROPOSED C - 9 2010/11 2011/12 2012/13 2013/14 2014/15 Actuals Actuals Actuals Estimated Adopted REVENUES Property Tax 15,868,094 $ 11,718,969 $ 9,478,276 $ 8,182,843 $ 8,212,610 $ VLF Backfill 2,327,053 2,353,158 2,437,489 2,657,404 2,683,980 Sales & Use Tax 9,971,409 9,889,100 8,757,428 7,868,092 8,303,962 Franchise Fees 1,901,605 1,952,488 2,028,903 2,035,500 2,076,030 Transient Occupancy Tax 1,004,659 1,174,485 1,295,887 1,200,000 1,274,200 Other Taxes 1,252,855 1,346,863 1,365,800 1,502,632 1,526,270 Licenses & Permits 2,566,023 2,986,721 3,696,025 3,147,052 3,186,666 Intergovernmental 3,253,303 18,299,168 2,865,858 3,289,654 1,892,650 Town Services 2,895,745 3,134,689 3,615,703 3,186,030 2,971,486 Internal Srvc Reimbursement 3,839,607 3,936,406 4,079,627 4,049,717 4,211,304 Fines & Forfeitures 617,779 755,444 605,683 547,850 680,300 Interest 698,705 296,639 (126,403) 217,954 355,937 Other Sources 2,134,274 4,218,119 5,797,928 3,291,971 3,579,561 CIP Proj Reimbursement 2,709,764 4,189,704 7,163,299 5,810,056 5,787,688 SCC RPTTF Reimbursement - - - - - Fund Transfers In 2,023,755 3,341,047 2,785,584 3,710,174 7,761,111 TOTAL REVENUES 53,064,630 69,593,000 55,847,087 50,696,929 54,503,755 EXPENDITURES Salaries & Benefits 21,049,322 21,998,287 21,799,310 21,035,347 24,281,571 Operating Expenditures 19,326,298 24,483,100 11,290,067 11,575,940 11,655,415 Grants & Awards 581,085 168,135 173,310 170,030 178,800 Fixed Assets 190,839 547,021 415,205 674,212 601,512 Interest 902,482 1,431,826 1,106,836 1,095,522 990,000 Internal Service Charges 3,073,299 3,171,473 3,356,973 3,385,107 3,399,833 Capital Projects 15,247,204 10,591,200 6,165,814 3,813,624 7,903,746 Capital Acquisitions 210,894 17,918 - - - Debt Service 9,834,299 5,085,764 5,062,082 4,851,734 4,794,168 Transfers 2,023,755 8,165,069 4,062,646 3,710,174 7,761,111 TOTAL EXPENDITURES 72,439,477 75,659,793 53,432,243 50,311,690 61,566,156 Net Increase (Decrease)(19,374,847) (6,066,793) 2,414,844 385,239 (7,062,401) Beginning Fund Balance 75,279,901 56,038,626 49,971,833 52,386,677 52,771,916 Ending Fund Balance 56,038,626 $ 49,971,833 $ 52,386,677 $ 52,771,916 $ 45,709,515 $ TOTAL ALL FUNDS
PROPOSED C - 10 T OTAL T OWN R EVENUES B Y F UND (Includes Transfers In) 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 Change Fund Fund Name Actuals Actuals Actuals Adopted Estimated Adopted from PY General Fund 111 General Fund 33,233,589 $ 34,461,043 $ 37,900,802 $ 33,726,739 $ 35,404,939 $ 36,129,725 $ 7.1%Special Revenue Funds 221 Solid Waste Fund - - - - - - 0.0%211 Housing Conservation Program 20,496 19,720 19,762 8,689 7,973 - -100.0%212 Community Dev Block Grant 136,960 92,976 169,270 60,000 129,681 70,000 16.7%222 Urban Run-Off Source Fund 135,000 135,000 403,294 332,000 332,000 336,684 1.4%231 Blackwell Assessment District 3,252 3,215 3,192 3,214 3,210 3,210 -0.1%232 Kennedy Assessment District 10,498 10,741 13,174 10,541 10,539 10,539 0.0%233 Gemini Assessment District 4,285 4,278 4,226 4,284 4,276 4,276 -0.2%234 Santa Rosa Assessment District 5,204 5,053 4,844 5,054 4,960 4,960 -1.9%235 Vasona Assessment District 9,944 10,055 10,616 9,975 9,959 9,959 -0.2%236 Hillbrook Assessment District 5,973 5,989 5,973 5,986 5,994 5,994 0.1%Internal Service Funds 611 ABAG Self Insurance 500,056 513,165 486,986 503,815 479,986 526,424 4.5%612 Worker's Comp Self Insurance 655,734 841,678 691,718 655,549 632,240 686,181 4.7%621 Management Information Systems 984,426 1,031,659 1,039,540 1,023,191 1,010,386 1,049,752 2.6%622 Office Stores Fund 113,541 91,756 88,616 117,000 37,562 85,000 -27.4%631 Equipment Replacement 369,525 536,004 528,775 473,929 506,978 430,243 -9.2%632 Facilities Maintenance 488,689 540,731 537,448 528,600 528,887 569,300 7.7%633 Vehicle Maintenance 981,771 1,090,219 1,240,338 1,222,014 1,248,478 1,215,317 -0.5%Trust & Agency Funds 710 Friends of the Library - - - - - - 0.0%711 Library Trust 16,905 886 26,501 36,784 36,784 35,784 -2.7%712 Library History Project 2,641 695 1,962 2,020 1,475 500 -75.2%713 Ness Trust Bequest 2,461 1,959 1,179 1,500 1,809 1,500 0.0%714 Betty McClendon Trust 1,251 1,011 613 700 815 815 16.4%716 Barbara J Cassin Trust 666,252 32,379 3,408 5,000 848 500 -90.0%721 Parking District #88 12,467 135,074 56,089 - 424 - 0.0%Capital Projects Funds 411 GFAR 1,236,198 2,574,474 4,178,189 3,333,746 3,453,889 7,961,491 138.8%421 Grant Funded CIP Projects 1,752,253 (14,895) 790,772 536,869 1,355,096 70,000 -87.0%461 Storm Drain #1 83,018 157,078 106,754 48,120 40,307 48,120 0.0%462 Storm Drain #2 85,333 92,622 110,388 53,000 21,030 53,000 0.0%463 Storm Drain #3 86 916 18,911 4,000 1,284 4,000 0.0%471 Traffic Mitigation 210,655 1,178,657 1,152,480 820,000 427,907 291,299 -64.5%472 Construction Tax-Undergrounding 62,652 69,363 69,226 45,000 57,508 60,000 33.3%481 Gas Tax 734,341 876,036 732,046 833,290 834,771 792,000 -5.0% Successor Agency to the Los Gatos RDA Funds 911 SA - Administration 604,250 780,753 - - - - 0.0%921 SA - Debt Service 8,222,522 5,719,849 - - - - 0.0%931 SA - Low / Moderate Housing 1,712,402 1,948,527 - - - - 0.0%941 SA - Recognized Obligation Retiremen - - 538 - - - 0.0%942 SA - Recognized Obligation Retiremen - 16,644,334 5,449,457 4,195,209 4,104,934 4,047,182 -3.5%943 SA- Trust Fund - - - - - - 0.0%TOTAL Fund Rev & Transfers-in 53,064,630 $ 69,593,000 $ 55,847,087 $ 48,605,818 $ 50,696,929 $ 54,503,755 $ 12.1%
PROPOSED C - 11 T OTAL T OWN R EVENUES B Y F UND 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Actuals Actuals Actuals Adopted Estimated Adopted Total General Fund 33,233,589 $ 34,461,043 $ 37,900,802 $ 33,726,739 $ 35,404,939 $ 36,129,725 $ 66.2%Special Revenue Funds 331,612 287,027 634,351 439,743 508,592 445,622 0.8%Internal Service Funds 4,093,742 4,645,212 4,613,421 4,524,098 4,444,517 4,562,217 8.4%Trust & Agency Funds 701,977 172,004 89,752 46,004 42,155 39,099 0.1%Capital Project Funds 4,164,536 4,934,251 7,158,766 5,674,025 6,191,792 9,279,910 17.0%Successor Agency Funds 10,539,174 25,093,463 5,449,995 4,195,209 4,104,934 4,047,182 7.4%Total Rev & Transfers In 53,064,630 $ 69,593,000 $ 55,847,087 $ 48,605,818 $ 50,696,929 $ 54,503,755 $ 100.0%FY 2014/15 Revenues By Fund
PROPOSED C - 12 T OTAL T OWN E XPENDITURES B Y F UND (Includes Transfers Out ) 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 Change Fund Fund Name Actuals Actuals Actuals Adopted Estimated Adopted from PY General Fund 111 General Fund 30,765,445 $ 34,280,012 $ 35,411,559 $ 36,524,923 $ 36,087,629 $ 43,113,545 $ 18.0%Special Revenue Funds 221 Solid Waste Fund - - - - - - 0.0%211 Housing Conservation Program 194,711 94 135 - 156 - 0.0%212 Community Dev Block Grant 230,079 - 182,364 60,000 129,681 70,000 16.7%222 Urban Run-Off Source Fund 117,061 116,607 359,728 359,045 292,114 404,616 12.7%231 Blackwell Assessment District 2,520 2,905 2,316 3,602 2,466 2,466 -31.5%232 Kennedy Assessment District 9,907 4,658 4,552 5,240 4,719 4,719 -9.9%233 Gemini Assessment District 3,075 1,851 1,905 2,451 2,166 2,166 -11.6%234 Santa Rosa Assessment District 7,089 3,837 3,891 4,137 4,200 4,200 1.5%235 Vasona Assessment District 5,008 4,178 5,670 5,442 5,466 5,466 0.4%236 Hillbrook Assessment District 5,679 3,494 3,761 3,794 3,794 3,794 0.0%Internal Service Funds 611 ABAG Self Insurance 512,622 984,093 730,092 699,926 743,293 784,592 12.1%612 Worker's Comp Self Insurance 571,225 1,350,924 745,442 758,607 996,826 1,060,179 39.8%621 Management Information Systems 929,576 823,816 1,017,187 1,140,911 1,083,865 1,188,825 4.2%622 Office Stores Fund 124,253 130,830 135,973 143,150 109,079 127,150 -11.2%631 Equipment Replacement 372,595 496,494 401,643 543,304 661,317 617,580 13.7%632 Facilities Maintenance 478,402 457,838 457,363 528,466 326,792 569,252 7.7%633 Vehicle Maintenance 848,496 1,022,978 1,005,315 1,472,018 1,251,769 1,334,394 -9.3%Trust & Agency Funds 710 Friends of the Library - - - - - - 0.0%711 Library Trust 18,592 22,103 43,225 28,350 28,350 30,700 8.3%712 Library History Project 3,434 - 1,957 2,000 2,233 - -100.0%713 Ness Trust Bequest - 4,000 - 10,000 9,000 10,000 0.0%714 Betty McClendon Trust - - - 10,000 5,000 10,000 0.0%716 Barbara J Cassin Trust - 158,340 90,449 129,817 133,349 60,000 -53.8%721 Parking District #88 147,540 148,209 143,655 140,366 140,366 - -100.0%Capital Projects Funds 411 GFAR 11,835,099 8,664,048 4,777,049 3,341,000 1,971,857 6,954,447 108.2%421 Grant Funded CIP Projects 2,191,072 692,213 761,467 536,869 745,613 70,000 -87.0%461 Storm Drain #1 - 440 241,845 - - - 0.0%462 Storm Drain #2 - - - - - - 0.0%463 Storm Drain #3 24,690 - - - - - 0.0%471 Traffic Mitigation 210,655 1,131,857 1,152,480 820,000 437,907 291,299 -64.5%472 Construction Tax-Undergrounding - 4,707 - - - - 0.0%481 Gas Tax 1,020,546 756,000 756,000 1,041,000 818,290 806,000 -22.6% Successor Agency to the Los Gatos RDA Funds 911 SA - Administration 770,215 2,023,801 - - - - 0.0%921 SA - Debt Service 14,187,434 7,174,160 - - - - 0.0%931 SA - Low / Moderate Housing 6,852,457 1,948,527 - - - - 0.0%941 SA - Recognized Obligation Retirement - - - - - - 0.0%942 SA- Trust Fund - 13,246,779 4,995,220 4,195,066 4,314,393 4,040,766 TOTAL Fund Rev & Transfers-in 72,439,477 $ 75,659,793 $ 53,432,243 $ 52,509,484 $ 50,311,690 $ 61,566,156 $ 17.2%
PROPOSED C - 13 T OTAL T OWN E XPENDITURES B Y F UND 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 2014/15 Actuals Actuals Actuals Adopted Estimated Adopted %General Fund 30,765,445 $ 34,280,012 $ 35,411,559 $ 36,524,923 $ 36,087,629 $ 43,113,545 $ 70.0%Special Revenue Funds 575,129 137,624 564,322 443,711 444,762 497,427 0.8%Internal Service Funds 3,837,169 5,266,973 4,493,015 5,286,382 5,172,941 5,681,972 9.2%Trust & Agency Funds 169,566 332,652 279,286 320,533 318,298 110,700 0.2%Capital Project Funds 15,282,062 11,249,265 7,688,841 5,738,869 3,973,667 8,121,746 13.2%Successor Agency Funds 21,810,106 24,393,267 4,995,220 4,195,066 4,314,393 4,040,766 6.6%Total Exp & Transfers Out 72,439,477 $ 75,659,793 $ 53,432,243 $ 52,509,484 $ 50,311,690 $ 61,566,156 $ 100.0%FY 2014/15 Expenditures by Fund
PROPOSED C - 14 T OTAL T OWN R EVENUES B Y C ATEGORY FY 2014/15 Budgeted Revenues Total Budgeted Revenues (exclusive of Bond Proceeds and Transfers In) has increased from prior year budgeted, however, as the Town will be experiencing revenue growth in some of the key economically sensitive revenue categories of Sales & Use Tax, Property Tax, Transient Occupancy Tax, VLF Bac kfill , Licenses and Permits and other Taxes. Key revenue highlights include: Property Tax – Property Tax revenues have increased as home sales continue to rise with the improving economy and low interest rates . Sales and Use Tax – While the Town only receives 1 cent of the 8.375 cents of sales tax paid per dollar of taxable sales generated in Town, S ales and U se Tax remains one of the General Fund’s largest revenue sources. The FY 201 4 /1 5 budget reflects $8.3 million in sales tax revenue, or a 6 % incr ease compared to the prior year budgeted amount of $7 .8 million . The negative impact associated with the Netflix change in business model has leveled out and other Los Gatos businesses are experiencing greater sales and higher revenues. Licenses and Per mits – FY 201 3 /1 4 L icenses and Permits reflect a 10 % increase as a result of increased building activity. Intergovernmental Revenues – Decreases in i ntergovernmental revenues are due to the dissolution of the Redevelopment Agency and reduction in money received by the County to fund the Recognized Obligation Retirement Fund (RORF) to pay Successor Agency enforceable obligations and related administrative expenses. Transient Occupancy Tax – Transient Occupancy Tax (TOT) is expected to increase by 17% from FY 2013/14 budgeted amount of $1 million as travel and tourism has increased and is projected to continue increasing with the improved economy. Other Sources – This revenue reflect s lease reimbursement revenue received from the Successor Agency to the Los Gatos Redevelopment Agency for 2002, and 2010 Certificates of Participation (COPs) debt service payments for the bond issues. 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Revenues Actuals Actuals Actuals Adopted Estimated Adopted Total Property Tax 15,868,093 $ 11,718,969 $ 9,478,275 $ 7,786,976 $ 8,182,843 $ 8,212,610 $ 15.1%VLF Backfill Property Tax 2,327,053 2,353,158 2,437,489 2,424,000 2,657,404 2,683,980 4.9%Sales & Use Tax 9,971,409 9,889,100 8,757,428 7,797,615 7,868,092 8,303,962 15.2%Franchise Fees 1,901,605 1,952,488 2,028,903 2,040,030 2,035,500 2,076,030 3.8%Transient Occupancy Tax 1,004,659 1,174,485 1,295,887 1,015,000 1,200,000 1,274,200 2.3%Miscellaneous Other Taxes 1,252,855 1,346,864 1,365,799 1,438,310 1,502,632 1,526,270 2.8%Licenses & Permits 2,566,023 2,986,721 3,696,025 2,854,413 3,147,052 3,186,666 5.8%Intergovernmental Revenues 3,253,303 18,299,169 2,865,859 2,519,044 3,289,654 1,892,650 3.5%Town Services 2,895,745 3,134,689 3,615,704 2,951,258 3,186,030 2,971,486 5.5%Internal Service Reimbursements 3,839,607 3,936,406 4,079,627 4,214,098 4,049,717 4,211,304 7.7%Fines & Forfeitures 617,779 755,444 605,683 669,850 547,850 680,300 1.2%Interest 698,707 296,639 (126,404) *536,777 217,954 355,937 0.7%Miscellaneous Other Sources 4,844,038 8,407,824 12,961,226 8,517,311 9,102,029 9,367,249 17.2%51,040,876 $ 66,251,956 $ 53,061,501 $ 44,764,682 $ 46,986,757 $ 46,742,644 $ Plus Bond Proceeds:- - - - - - 0.0%Plus Transfers In:2,023,755 3,341,047 2,785,584 3,841,136 3,710,174 7,761,111 14.2%Total Revenues & Other Sources 53,064,631 $ 69,593,003 $ 55,847,085 $ 48,605,818 $ 50,696,931 $ 54,503,755 $ 100%Total Revenues
PROPOSED C - 15 T OTAL T OWN E XPENDITURES B Y C ATEGORY FY 2014/15 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, t otal expenditures reflect a 6% increase for FY 201 4 /1 5 compared to the prior year adopted budget . Expenditures of note include: Salaries and Benefits – Salary and b enefit expenditures reflect a 7 % increase largely due to staffing augmentations, both permanent and one -time, used to provide some workload pressure relief which has built up over the last six years of budgetary cuts, salary increases resulting from labor negotiations, increases in PERS employer contribution rat es and the rising cost of benefits . The FY 201 4 /1 5 operating expenditures also include post retirement expenses related to GASB 45. Fixed Asset s – Budgeted fixed asset costs stem primarily from scheduled vehicle and equipment replacement s. The v ari ance i n expenditures from year to year do es not impact current year charges to the departments, only the actual cash out to replace the asset . Internal Service Charges – Internal service charges have decreased slightly due to changes in staffing, operating costs, and equipment replacement schedules . Debt Service – Debt service charges reflect the Redevelopment Agency’s two outstanding Certificat es of Participation (2002, and 2010) through a leasing expense and reimbursement revenue which nets to ze ro for the Town, while Successor Agency (SA) to the Los Gatos Redevelopment Agency funds provide the actual debt payment for the bond issues. T he SA reimburses the General Fund for the debt service payment. The 1992 COP for Parking Lot #4 w as paid in ful l in early FY 2012/13. 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Actuals Actuals Actuals Adopted Estimated Adopted Total Salaries and Benefits 21,049,323 $ 21,998,286 $ 21,799,310 $ 22,544,111 $ 21,035,347 $ 24,281,571 $ 39.4%Operating Expenditures 27,443,119 27,549,450 13,729,928 13,423,015 13,671,526 13,806,770 22.4%Grants 581,085 168,135 173,310 173,884 170,030 178,800 0.3%Fixed Assets 190,839 547,020 415,205 528,484 674,212 601,512 1.0%Interest 902,482 1,431,825 1,106,837 1,095,366 1,095,522 990,000 1.6%Internal Service Charges 3,073,299 3,171,473 3,356,973 3,434,286 3,385,107 3,399,833 5.5%Capital Projects 15,458,096 10,609,130 6,165,811 5,520,869 3,813,624 7,903,749 12.8%Successor Agency Pass Thru 696,347 871,220 1,467,082 967,754 1,775,570 1,704,754 2.8%Debt Services 1,021,132 1,148,185 1,155,140 980,578 980,578 938,056 1.5%70,415,722 $ 67,494,724 $ 49,369,596 $ 48,668,347 $ 46,601,516 $ 53,805,045 $ Transfers Out 2,023,755 8,165,069 4,062,647 3,841,136 3,710,174 7,761,111 12.6%Total Uses of Funds 72,439,477 $ 75,659,793 $ 53,432,243 $ 52,509,483 $ 50,311,690 $ 61,566,156 $ 100%Total Expenditures Expenditures
PROPOSED C - 16 G ENERAL F UND R EVENUES B Y D EPARTMENT FY 2014/15 Departmental Revenues *The Town Manager’s Office, Human Resources, Finance & Administrative Services, Clerk A dministration, 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 FY 20 11/12, t he functions of the Community Services Department were incorporated into th e Administrative Services Department and other departments. 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Departments Actuals Actuals Actuals Adopted Estimated Adopted Total Town Council 3,195 $ 12,943 $ 4,385 $ 5,000 $ 3,158 $ 87,000 $ 0.2%Town Treasurer - - - - - - 0.0%Non-Departmental 23,545,709 23,478,703 25,151,204 21,563,794 22,492,363 23,291,568 69.4%Administrative Services 1,612,317 1,375,155 1,227,920 1,860,734 1,567,869 1,756,534 5.2%Community Development 3,108,045 3,460,347 4,660,284 3,751,079 4,230,710 3,912,458 11.7%Police Department 2,157,639 2,422,695 2,523,314 2,315,357 3,028,149 3,015,969 9.0%Parks & Public Works 853,914 1,345,907 1,732,189 1,375,628 1,360,877 1,460,360 4.3%Community Services 110,033 - - - - - 0.0%Library Services 50,102 38,718 70,736 102,832 117,751 48,360 0.1%Total General Fund Revenues 31,440,954 $ 32,134,468 $ 35,370,032 $ 30,974,424 $ 32,800,877 $ 33,572,249 $ 100%Town Debt Payments:1,354,882 $ 2,094,852 $ 1,963,971 $ 1,935,578 $ 1,935,578 $ 1,928,056 $ Fund Transfers In:437,755 231,723 566,799 816,737 668,483 629,420 Net Operating Revenues 33,233,591 $ 34,461,043 $ 37,900,802 $ 33,726,739 $ 35,404,938 $ 36,129,725 $
PROPOSED C - 17 G ENERAL F UND E XPENDITURES B Y D EPARTMENT FY 2014/15 Departmental Expenditures * The Town Manager’s Office, Human Resources, Fin ance & 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 . ** I n FY 20 11/12, the functions of the Community Services Department were incorporated into the Administrative Services Department and other departments. 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Departments Actuals Actuals Actuals Adopted Estimated Adopted Total Police Department 13,103,808 $ 13,441,194 $ 13,403,435 $ 13,492,115 $ 13,454,751 $ 14,852,913 $ 43.5%Parks & Public Works 5,105,809 5,440,168 5,565,530 5,899,429 5,399,257 6,035,420 17.7%Non-Departmental 2,330,254 2,919,839 3,086,928 3,026,242 3,472,400 3,386,988 9.9%Community Development 2,991,866 3,235,675 4,235,832 3,940,380 3,852,476 4,076,718 11.9%Administrative Services 2,294,655 2,641,458 2,664,269 2,814,031 2,596,833 2,977,158 8.7%Library Services 1,817,842 1,810,809 2,055,069 2,231,317 2,105,430 2,349,933 6.9%Community Services 618,641 (1,025) - - - - 0.0%Town Council 163,447 188,334 185,084 201,104 184,005 211,560 0.6%Town Attorney 197,716 215,794 207,746 230,327 244,025 253,108 0.7%Total General Fund Exp 28,624,038 $ 29,892,358 $ 31,403,893 $ 31,834,945 $ 31,309,177 $ 34,143,798 $ 100%Town Debt Payments:1,354,882 $ 2,094,852 $ 1,963,971 $ 1,935,578 $ 1,935,578 $ 1,928,056 $ Fund Transfers Out:786,525 2,292,802 2,043,695 2,754,399 2,842,874 7,041,691 Net Operating Expenditures 30,765,445 $ 34,280,012 $ 35,411,559 $ 36,524,922 $ 36,087,629 $ 43,113,545 $
PROPOSED C - 18 G ENERAL F UND R EVENUES B Y C ATEGORY * To comply with the requirements of GASB 31, the Town marks down the value of its investment portfolio at year end to current market value to reflect the current interest rate environment. If rates rise, the value of investments with lower stated interest rates will fall. The mark down is taken against current year interest earnings, resulting in a negative balance in interest earnings for the FY. Because the T own holds its investment to maturity, no actual losses to investments were sustained; the markd own against interest is a “paper loss “only. FY 201 4 /1 5 General Fund r e venue s and fund t ransfer s are estimated to increase by 7 % fr om the FY 201 3/1 4 a dopted b udget. 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 8.375 cents of sales tax paid per dollar of taxable sales generated in Town, s ales and u se Tax remains one of the General Fund’s largest revenue sources. The FY 201 4 /1 5 budget reflects $8.3 million in sales tax revenue, or a 6 % increase compared to the prior year budgeted amount of $7.8 million . The negative impact associated with the Netflix change in business mode l has leveled out and other Los Gatos businesses are experiencing greater sales and higher revenues . Property Tax – Property tax receipts in Los Gatos are expected to increase from the budgeted FY 201 3 /1 4 amount of $7.8 million as homes sales continue t o rise with the improving economy and low interest rates . Property tax budget projections are based on valuations projected by the Santa Clara County Assessor’s Office, given increased home sales, coupled with anticipated adjustments in property tax dist ribution due to the dissolution of California redevelopment agencies. The Town receives 9.3 cents of each property tax dollar paid by prop erty owners. The remaining 90.7 cents of each dollar is distributed to several other taxing jurisdictions, including local schools , c ommunity college districts , the County of Santa Clara , Santa Clara County Central Fire Protection District, and other special districts that serve the community. 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Revenue Category Actuals Actuals Actuals Adopted Estimated Adopted Total Sales & Use Tax 9,971,409 $ 9,889,100 $ 8,757,428 $ 7,797,615 $ 7,868,092 $ 8,303,962 $ 23.0%Property Tax 7,289,897 7,532,073 9,477,043 7,786,976 8,182,783 8,212,610 22.7% VLF Backfill Property Tax 2,327,053 2,353,158 2,437,489 2,424,000 2,657,404 2,683,980 7.4%Franchise Fees 1,901,605 1,952,488 2,028,903 2,040,030 2,035,500 2,076,030 5.7%Transient Occupancy Tax 1,004,659 1,174,485 1,295,887 1,015,000 1,200,000 1,274,200 3.5%Other Taxes 1,143,294 1,087,333 1,163,545 1,365,550 1,371,846 1,418,510 3.9%Licenses & Permits 2,040,811 2,361,510 3,060,948 2,577,413 2,804,641 2,909,666 8.1%Intergovernmental 834,713 798,258 924,657 739,685 767,742 734,300 2.0%Town Services 2,672,513 2,829,124 3,070,127 2,524,258 2,734,030 2,539,802 7.0%Fines & Forfeitures 617,779 755,444 605,683 669,850 547,850 680,300 1.9%Interest 625,654 259,146 (163,070) *477,970 186,000 310,340 0.9%Other Sources 2,366,447 3,237,201 4,675,363 3,491,655 4,380,568 4,356,605 12.1%Total Revenues 32,795,834 $ 34,229,320 $ 37,334,003 $ 32,910,002 $ 34,736,456 $ 35,500,305 $ Fund Transfers In:437,755 $ 231,723 $ 566,799 $ 816,737 $ 668,483 $ 629,420 $ 1.7%Total Revenues & Transfers In 33,233,589 $ 34,461,043 $ 37,900,802 $ 33,726,739 $ 35,404,939 $ 36,129,725 $ 100%
PROPOSED C - 19 GENERAL FUND REVENUES BY CATEGORY Town Services – C harges for Town Services have increased by 1 % largely due to an increase in Community Development related activities . Such activities are projected to continue to rise in light of the recovering economy. Licenses & Permits – Licenses and Permits reflect a projected 1 3 % increase from FY 201 3 /1 4 as a result of increased building activity. Intergovernmental Revenues – Intergovernmental revenue s are various local, state, and federal grants and reimbursements for police, library, and general funding purposes . The 1 % decrease in revenue is due to changes in available funding. Franchise Fees – Compared to the prior fiscal year, franchise fees , including cable television , electric utility and solid waste have increased by 2 %. Transient Occupancy Tax –Transient Occupancy Tax (TOT) is expected to increase by 26 % as both personal and business related travel is gaining strength as the economy recovers . . Transfers In – Compared to the prior fiscal year , transfers in have decreased by $187,317 . Other Sources – Other sources reflect a 2 5 % increase c ompared to the prior fiscal year . Fines and Forfeitures – These revenues i nclude library and traffic fin es and administrative citations which are expected to increase by 2 %, primarily due to parking enforcement efficiencies.
PROPOSED C - 20 G ENERAL F UND E XPENDITURES B Y C ATEGORY T he FY 201 4 /1 5 General Fund O perating Budget (net of transfers out) represents a 6 % increase compared to the net FY 20 1 3 /1 4 adopted operating expenditures budget of $33,770 ,525 . Salary & Benefits – The d elivery of Town services are highly dependent on labor and comprise 5 3 % of budgeted General Fund Expenditures for FY 201 4 /1 5 . S alary and benefits continue to be the largest portion of the Town costs and continue to rise, largely due to uncontrollable rate increases. However, for FY 2014/15 both permanent and one -time staff augmentations were made to provide some workload pressure relief that has built up over the last six years of bud getary cuts. Compared to the prior year, salary and benefits increased by 7 % or $1.6 million , largely due to uncontrollable changes in P ERS rates but also due to the staff augmentations and salary increases resulting from labor negotiations . Health care costs for active and retired employees coupled with actuarial requirements continue to grow, are exacerbating the gap between revenue and expenditures in the 5 -year forecast. With anticipated changes to PERS being adopted, it is forecasted that PERS costs will continue to increase substantially beginning in FY 2015/16. Operating Expenses – The FY 201 4 /1 5 operating expenditures represents a 9 % increase when compared to the FY 201 3 /1 4 adopted budget . Town -wide efforts continue to emphasize the importan ce of containing operating costs while maintaining core services . Operating expenses also includes pass -thru monies which are monies we receive and distribute out to local agencies as stipulated. For FY 2014/15 the Town will receive over $760,000 in BSCC L aw Enforcement monies, of which the Town retains $70,000 and will distribute the remaining monies to other local agencies. Town -wide efforts continue to emphasize the importance of containing operating costs while maintaining core services; however , factor s s uch as escalating energy costs and general cost increases have offset many departmental reductions. Grants & Awards –T he Town provides General Fund grants and awards to local nonprofit organizations for a variety of human, art, and educational services. FY 201 4 /1 5 grants and awards reflect s only a slight in crease in grant funding of $4 ,916 from the prior year. 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 % of Expenditure Category Actuals Actuals Actuals Adopted Estimated Adopted Total Salary & Benefits 19,509,657 $ 20,348,155 $ 20,634,835 $ 21,262,886 $ 19,912,853 $ 22,864,121 $ 53.0%Operating Expenses 5,859,392 6,194,176 7,230,329 6,972,293 7,802,043 7,707,385 17.9%Fixed Assets 1,900 42,612 30,629 - 45,991 - 0.0%Grants & Awards 212,237 168,135 160,216 173,884 170,030 178,800 0.4%Debt Service 1,354,882 2,094,852 1,963,971 1,935,578 1,935,578 1,928,056 4.5%Internal Service Charges 3,040,852 3,139,280 3,347,884 3,425,884 3,378,260 3,393,492 7.9%Total Expenditures 29,978,920 $ 31,987,210 $ 33,367,864 $ 33,770,525 $ 33,244,755 $ 36,071,854 $ Fund Transfers Out:786,525 $ 2,292,802 $ 2,043,695 $ 2,754,399 $ 2,842,874 $ 7,041,691 $ 16.3%Total Exp & Transfers Out 30,765,445 $ 34,280,012 $ 35,411,559 $ 36,524,924 $ 36,087,629 $ 43,113,545 $ 100.0%
PROPOSED C - 21 G ENERAL F UND E XPENDITURES B Y C ATEGORY 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 201 4 /1 5 reflects a 1 % decrease in the Internal Service Fund. Debt Service – The Town facilitates the Successor Agency (SA) to the Los Gatos Redevelopment Agency’s two 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 Proje cts Fund is $7 million for FY 201 4 /1 5 .
PROPOSED C - 22 G ENERAL F UND T AX R EVENUES C ITIES OF S ANTA C LARA C OUNTY – T AX R EVENUES P ER C APITA DATA NOT AVAILABLE AT PRINTING FY 2011/12 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 40,860 8,737,866 $ 214 $ 11,777,412 $ 288 $ 2,578,323 $ 63 $ 598,342 $ 15 $ Cupertino 59,022 11,966,544 203 17,326,460 294 3,112,934 53 705,420 12 Gilroy 50,178 9,131,673 182 13,833,561 276 998,743 20 555,725 11 Los Altos 29,460 13,301,920 452 2,746,374 93 1,782,018 60 442,824 15 Los Altos Hills 8,027 3,536,611 441 46,155 6 - - 186,527 23 LOS GATOS 29,584 7,445,902 252 9,889,100 334 1,174,485 40 1,071,620 36 Milpitas 67,476 17,357,336 257 19,403,068 288 7,067,413 105 299,073 4 Monte Sereno 3,800 1,135,601 299 10,496 3 - - 31,487 8 Morgan Hill 39,127 8,483,130 217 6,638,381 170 1,119,491 29 160,301 4 Mountain View 75,175 26,216,000 349 15,939,000 212 1,397,000 19 220,000 3 Palo Alto 65,544 26,494,000 404 22,132,000 338 9,664,000 147 - - San Jose 972,000 317,215,000 326 154,026,000 158 22,451,000 23 41,134,000 42 Santa Clara 119,813 28,451,028 237 41,279,940 345 11,755,416 98 842,057 7 Saratoga 30,363 8,279,947 273 1,100,489 36 205,421 7 313,984 10 Sunnyvale 142,896 43,407,026 304 31,623,449 221 7,777,583 54 1,504,737 11 Average 115,555 35,410,639 $ 306 $ 23,184,792 $ 201 $ 4,738,922 $ 41 $ 3,204,406 $ 28 $ Property Tax Sales Tax Occupancy Tax Business License Tax
PROPOSED C - 23 G ENERAL F UND T AX R EVENUES B UDGET WITH 10 Y EAR H ISTORY Sum of Key Change from Revenues Prior Year 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 $ 9,253,891 $ 1,108,257 $ 1,176,422 $ 18,575,446 $ 12.1%2007/08 Actuals 7,417,030 $ 9,345,432 $ 1,245,078 $ 1,138,057 $ 19,145,597 $ 3.1%2008/09 Actuals 7,057,258 $ 8,487,000 $ 966,638 $ 1,139,107 $ 17,650,003 $ (7.8%)2009/10 Actuals 7,465,871 $ 8,317,217 $ 923,783 $ 1,122,000 $ 17,828,871 $ 1.0%2010/11 Actuals 7,289,897 $ 9,971,409 $ 1,004,659 $ 1,136,511 $ 19,402,476 $ 8.8%2011/12 Actuals 7,532,073 $ 9,889,100 $ 1,174,485 $ 1,077,320 $ 18,196,717 $ (6.2%)2012/13 Actuals 9,477,043 $ 8,757,428 $ 1,295,887 $ 1,151,579 $ 20,681,937 $ 6.6%2013/14 Estimates 8,182,783 $ 7,868,092 $ 1,200,000 $ 1,361,510 $ 18,612,385 $ 2.3%2014/15 Budgeted 8,212,610 $ 8,303,962 $ 1,276,000 $ 1,411,510 $ 19,204,082 $ 5.5%Business License Tax Occupancy Tax Sales Tax Property Tax Fiscal Year
PROPOSED C - 24 G ENERAL F UND ESTIMATED FUND BALANCE ACTIVITY Fund Balance Activity includes: • FY 201 2 /1 3 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 a uthorized Carryovers reflect operating appropriations that were brought forward as a funding source. The actu al carryover amount will be determined at FY 2012/13 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 designate s all year -end fund balance to the Budget Stabilization and Capital/Special P roject R eserve, eliminating undesignated fund balance. However, year -end fund balance is currently being distributed to the Capital Improvement and Special Pr ojects Reserve as the Catastrophic and Budget Stabilization Reserves are fully funded. Estimated Revenues Expenditures Fund Balance Estimated July 1, 2014 Sources June 30, 2015 Balance (Uses)Balance Reserved Fund Balance Reserve for Long Term Notes -$ -$ -$ -$ -$ Advance to RDA -$ - - - - Unreserved Fund Balance Undesignated Reserves Plus Appropriated Designated Reserves 1,268,623 36,129,725 43,113,545 6,991,491 1,276,295 Undesignated /Available - Designated Reserves - Manager's Contingency - - - - - Designated Productivity 100,000 - - - 100,000 Open Space Reserve 562,000 - - - 562,000 GASB Market Fluctuations - - - - Sustainability Reserve - - - - - Economic Uncertainty Reserve 4,178,192 - - - 4,178,192 Year End Savings/Budget Amendments 490,000 - - - 490,000 Capital / Special Projects 10,475,848 - - (6,670,543) 3,805,305 Authorized Carryovers 56,741 - - - 56,741 Actuarial 400,000 - - - 400,000 Operating Grants 140,553 - - - 140,553 Special Studies 490,000 - - - 490,000 Budget Stabilization Reserve 6,721,808 - - - 6,721,808 Vasona Land Sale 410,599 - - (320,948) 89,651 25,294,364 $ 36,129,725 $ 43,113,545 $ -$ 18,310,545 $ Use of / Addition to GF Reserves:Total Use of and Addition To Reserves
PROPOSED C - 25 S CHEDULE OF I NTERFUND T RANSFERS F ISCAL Y EAR 2013/14 & 2014/15 Estimated Adopted Budget 2013/14 2013/14 2014/15 2014/15 Fund Description Transfers In Transfers Out Transfers In Transfers Out General Funds General Fund 668,483 $ 2,842,874 $ 629,420 $ 7,041,691 $ Special Revenue Funds Solid Waste Management - - - - HCD Housing Rehabilitation - - - - HCD-Community Dev Block Grant - 129,681 - 70,000 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 Internal Service Funds Self Insurance Fund - - - - Worker's Comp Self Insurance - 90,000 - 75,000 Management Information Systems - 5,000 - - Office Stores Fund - - - - Equipment Fund - 194,000 - 194,000 Vehicle Maintenance Fund - - - - Facilities Maintenance Fund - 69,136 - 20,000 Trust & Agency Funds Barbara J. Cassin Trust - 54,817 - - History Project Trust Fund 1,475 - - - Capital Project Funds GFAR 2,839,882 44,043 7,011,491 102,000 Grant Funded CIP Projects 129,681 - 70,000 - Storm Drain #1 - - - - Storm Drain #2 - - - - Storm Drain #3 - - - - Traffic Mitigation - 10,000 - 10,000 Construction Utility Underground - - - - Gas Tax - Street & Signal - 106,000 - 106,000 Successor Agency of the Los Gatos RDA Funds SA - Administration - - - - SA - Debt Service - - - - SA - Low / Moderate Housing - - - - SA - Recognized Obligation Retirement - - - - SA - General Fund 70,653 159,703 50,200 137,500 - - - - Total Transfers 3,710,174 $ 3,710,174 $ 7,761,111 $ 7,761,111 $
PROPOSED C - 26 F UND B ALANCE A CTIVITY S UMMARY F ISCAL Y EAR 2014/15 6/30/14 Plus Less 6/30/15 Estimated Revenues &Transfer Expenditures &Transfers Use of Estimated Fund Balance Carryforwards In Carryforwards Out Reserves Fund Balance GENERAL FUND Unreserved Fund Balances Undesignated Reserves Available to be Appropriated 1,268,623 $ 35,500,305 $ 629,420 $ 36,071,854 $ 7,041,691 $ 7,041,691 $ 1,326,494 $ Reserved Fund Balances Reserve for Encumbrances - - - - - - - Reserve for Long Term Notes - - - - - - - Advance to RDA - - - - - - - Actuarial - - - - - - - Designated Reserves Authorized Carryforwards 56,741 - - - - - 56,741 Manager's Contingency - - - - - - - Designated Productivity 100,000 - - - - - 100,000 Catastrophic Reserve 4,178,192 - - - - - 4,178,192 Budget Stabilization Reserve 6,721,808 - - - - 6,721,808 Capital / Special Projects 10,475,848 - - - - (6,720,743) 3,755,105 Open Space Reserve 562,000 - - - - - 562,000 GABS Market Flucation - - - - - - - YE Savings/Budget Amendment 490,000 - - - - - 490,000 Post Retirement Medical 400,000 - - - - 400,000 Vasona Land Sale 410,599 - - - - (320,948) 89,651 Operating Grants 140,553 - - - - - 140,553 Secial Studies 490,000 - - - - - 490,000 Total General Fund Reserves 25,294,364 $ 35,500,305 $ 629,420 $ 36,071,854 $ 7,041,691 $ -$ 18,310,544 $ SPECIAL REVENUE FUNDS Solid Waste Fund -$ -$ -$ -$ -$ -$ -$ Housing Conservation Program 55,508 - - - - - 55,508 Community Dev Block Grant (10,587) 70,000 - - 70,000 - (10,587) Urban Run-Off Source Fund 159,988 336,684 - 404,616 - - 92,056 Blackwell Assessment District 7,367 3,210 - 2,006 460 - 8,111 Kennedy Assessment District 40,656 10,539 - 3,209 1,510 - 46,476 Gemini Assessment District 19,145 4,276 - 1,556 610 - 21,255 Santa Rosa Assessment District 55,997 4,960 - 3,540 660 - 56,757 Vasona Assessment District 33,638 9,959 - 4,036 1,430 - 38,131 Hillbrook Assessment District 9,171 5,994 - 3,544 250 - 11,371 Total Special Revenue Funds Reserves 370,883 $ 445,622 $ -$ 422,507 $ 74,920 $ -$ 319,078 $ Fiscal Year 2014/15 Adopted Budget General Fund Undesignated Reserves reflects ongoing revenue, carryforward, transfer, and expenditure activity, the net effect of the change in Designated Reserves, and the use of Undesignated Reserves.General Fund Designated Reserve changes reflect: the Manager Contingency Reserve utilized each year to fund unbudgeted appropriations demeed worthwhile (reserve is replenished at the end of the fiscal year as funding allows), a transfer from Capital and Special Projects Reserve to the Capital Improvement Program. Year-end excess of revenues over expenditures are programmed equally to the Designated for Capital and Special Projects Reserve and the Revenue Stabilization Reserves.
PROPOSED C - 27 F UND B ALANCE A CTIVITY S UMMARY F ISCAL Y EAR 2014/15 6/30/14 Plus Less 6/30/15 Estimated Revenues &Transfer Expenditures &Transfers Use of Estimated Fund Balance Carryforwards In Carryforwards Out Reserves Fund Balance INTERNAL SERVICE FUNDS ABAG Self Insurance 1,088,728 $ 526,424 $ -$ 784,592 $ -$ -$ 830,560 $ Worker's Comp Self Insurance 1,882,329 686,181 - 985,179 75,000 - 1,508,331 Management Information Systems 2,422,218 1,049,752 - 1,188,825 - - 2,283,145 Office Stores Fund 87,696 85,000 - 127,150 - - 45,546 Equipment Replacement 3,106,192 430,243 - 423,580 194,000 - 2,918,855 Vehicle Maintenance 803,889 569,300 - 569,252 - - 803,937 Facilities Maintenance 1,252,418 1,215,317 - 1,314,394 20,000 - 1,133,341 Total Internal Service Funds Reserves 10,643,470 $ 4,562,217 $ -$ 5,392,972 $ 289,000 $ -$ 9,523,715 $ TRUST & AGENCY Friends of the Library -$ -$ -$ -$ -$ -$ -$ Library Trust 22,430 35,784 - 30,700 - - 27,514 Library History Project (1) 500 - - - - 499 Ness Trust Bequest 183,126 1,500 - 10,000 - - 174,626 Betty McClendon Trust 94,759 815 - 10,000 - - 85,574 Barbara J Cassin Trust 320,748 500 - 60,000 - - 261,248 Parking District #88 84,214 - - - - - 84,214 Total Trust & Agency Funds Reserves 705,276 $ 39,099 $ -$ 110,700 $ -$ -$ 633,675 $ CAPITAL PROJECTS FUNDS GFAR 6,634,956 $ 950,000 $ 7,011,491 $ 6,852,447 $ 102,000 $ -$ 7,642,000 $ GFAR - Designated for Parking 1,460,210 - - - - - 1,460,210 Grant Funded CIP Projects (32,493) - 70,000 70,000 - - (32,493) Storm Drain #1 346,200 48,120 - - - - 394,320 Storm Drain #2 881,355 53,000 - - - - 934,355 Storm Drain #3 (54,093) 4,000 - - - - (50,093) Traffic Mitigation 116,032 291,299 - 281,299 10,000 - 116,032 Construction Tax-Undergrounding 2,577,056 60,000 - - - - 2,637,056 Gas Tax 185,828 792,000 - 700,000 106,000 - 171,828 Total Capital Projects Funds Reserves 12,115,051 $ 2,198,419 $ 7,081,491 $ 7,903,746 $ 218,000 $ -$ 13,273,215 $ Successor Agency of the Los Gatos RDA Funds SA- Trust Fund 3,642,872 3,996,982 50,200 3,903,266 137,500 - 3,649,288 Total SA of the Los Gatos RDA Funds Reserves 3,642,872 $ 3,996,982 $ 50,200 $ 3,903,266 $ 137,500 $ -$ 3,649,288 $ TOTAL RESERVES 52,771,916 $ 46,742,644 $ 7,761,111 $ 53,805,045 $ 7,761,111 $ -$ 45,709,515 $ Equipment Replacement Fund Balance is the accumulation of replacement funding-to-date for assets. Revenues are the pro-rated annual charges to departments for asset replacement, and expenditures 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 replacement costs and have been identified as no longer being part of the Replacement Schedule.Trust and Agency Fund Balances reflect the spending down of Fund Balance for new Library Facility.Fiscal Year 2014/15 Adopted Budget GFAR. Grant Fund, Storm Drain Funds, and Gas Tax Fund Balances reflect the spending down of available funds in FY 2011/12, in line with the planned Capital Improvement Program. The GFAR and Grant Funds also include transfers-in to fund these planned projects.Traffic Mitigation Fund reflects a transfer out of $10,000 for estimated annual administration fees.Grant Funded Projects Fund Balance reflects appropriations for incoming revenues and prior year carryforwards, which will result in either positive or negative fund balance depending on timing of receipts and budget. All grant projects net to zero at completion.
PROPOSED C - 28 F UND B ALANCE R ESERVES 5 Y EAR C OMPARATIVE B ALANCES 6/30/2011 6/30/2012 6/30/2013 6/30/2014 6/30/2015 Actual Actual Actual Estimated Budgeted Fund Balance Reserves YE Balance YE Balance YE Balance YE Balance YE Balance GENERAL FUND Reserved Fund Balances Reserve for Encumbrances -$ -$ -$ -$ -$ Reserve for Long Term Notes - - - - - Advance to RDA 1,500,000 - - - - Actuarial - - Unreserved Fund Balances Undesignated Reserves Available to be Appropriated - 1,494,926 - 1,268,623 1,326,494 Designated Reserves Authorized Carryforwards 5,815 56,741 56,741 56,741 Manager's Contingency - - - - - Designated Productivity 100,000 100,000 100,000 100,000 100,000 Catastrophic Reserves 3,678,001 4,178,192 4,178,192 4,178,192 4,178,192 Budget Stabilization Reserve 7,863,931 6,721,808 6,721,808 6,721,808 6,721,808 Capital / Special Projects 5,718,997 7,265,004 12,427,161 10,475,848 3,755,105 Open Space Reserve 562,000 562,000 562,000 562,000 562,000 GABS Market Flucation 247,705 - - - - YE Savings/Budget Amendment - 490,000 490,000 490,000 490,000 Post Retirement Medical 400,000 400,000 400,000 400,000 400,000 Vasona Land Sale 2,834,779 1,645,329 410,599 410,599 89,651 Operating Grants 140,553 140,553 140,553 140,553 140,553 Special Studies 255,000 490,000 490,000 490,000 490,000 Total General Fund Reserves 23,306,781 $ 23,487,812 $ 25,977,054 $ 25,294,364 $ 18,310,544 $ SPECIAL REVENUE FUNDS Solid Waste Fund -$ -$ -$ -$ - Housing Conservation Program 8,438 28,064 47,691 55,508 55,508 Community Dev Block Grant (90,470) 2,507 (10,587) (10,587) (10,587) Urban Run-Off Source Fund 58,143 76,536 120,102 159,988 92,056 Blackwell Assessment District 5,437 5,747 6,623 7,367 8,111 Kennedy Assessment District 20,131 26,213 34,836 40,656 46,476 Gemini Assessment District 12,288 14,715 17,035 19,145 21,255 Santa Rosa Assessment District 53,068 54,284 55,237 55,997 56,757 Vasona Assessment District 18,323 24,200 29,145 33,638 38,131 Hillbrook Assessment District 2,264 4,759 6,971 9,171 11,371 Total Special Revenue Funds Reserves 87,622 $ 237,025 $ 307,052 $ 370,883 $ 319,078 $ INTERNAL SERVICE FUNDS ABAG Self Insurance 2,066,068 $ 1,595,140 $ 1,352,035 $ 1,088,728 $ 830,560 Worker's Comp Self Insurance 2,809,884 2,300,638 2,246,915 1,882,329 1,508,331 Management Information Systems 2,265,502 2,473,345 2,495,697 2,422,218 2,283,145 Office Stores Fund 245,645 206,570 159,213 87,696 45,546 Equipment Replacement 3,093,890 3,133,400 3,260,531 3,106,192 2,918,855 Vehicle Maintenance 438,816 521,709 601,794 803,889 803,937 Facilities Maintenance 953,445 1,020,685 1,255,709 1,252,418 1,133,341 Total Internal Service Funds Reserves 11,873,250 $ 11,251,487 $ 11,371,894 $ 10,643,470 $ 9,523,715 $
PROPOSED C - 29 F UND B ALANCE R ESERVES 5 Y EAR C OMPARATIVE B ALANCES 6/30/2011 6/30/2012 6/30/2013 6/30/2014 6/30/2015 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 51,937 30,719 13,996 22,430 27,514 Library History Project 58 752 757 (1) 499 Ness Trust Bequest 191,179 189,138 190,317 183,126 174,626 Betty McClendon Trust 97,320 98,331 98,944 94,759 85,574 Barbara J Cassin Trust 666,252 540,290 453,249 320,748 261,248 Parking District #88 324,857 311,722 224,156 84,214 84,214 Total Trust & Agency Funds Reserves 1,331,603 $ 1,170,952 $ 981,419 $ 705,276 $ 633,675 $ CAPITAL PROJECTS FUNDS GFAR 11,841,357 $ 5,751,786 $ 5,152,925 $ 6,634,956 $ 7,642,000 GFAR - Designated for Parking 1,460,210 1,460,210 1,460,210 1,460,210 1,460,210 Grant Funded CIP Projects 35,827 (671,281) (641,976) (32,493) (32,493) Storm Drain #1 284,346 440,984 305,893 346,200 394,320 Storm Drain #2 657,314 749,937 860,325 881,355 934,355 Storm Drain #3 (75,204) (74,289) (55,377) (54,093) (50,093) Traffic Mitigation 79,232 126,032 126,032 116,032 116,032 Construction Tax-Undergrounding 2,385,666 2,450,322 2,519,548 2,577,056 2,637,056 Gas Tax 73,264 193,300 169,347 185,828 171,828 Total Capital Projects Funds Reserves 16,742,012 $ 10,427,001 $ 9,896,927 $ 12,115,051 $ 13,273,215 $ SUCCESSOR AGENCY TO THE LOS GATOS RDA SA - Administration 1,243,048 $ -$ -$ -$ -$ SA - Debt Service 1,454,310 - - - - SA - Low / Moderate Housing - - - - - SA - Trust Fund - 3,397,556 3,852,331 3,642,872 3,649,288 Total Successor Agency Funds Reserves 2,697,358 $ 3,397,556 $ 3,852,331 $ 3,642,872 $ 3,649,288 $ TOTAL RESERVES 56,038,626 $ 49,971,833 $ 52,386,677 $ 52,771,916 $ 45,709,515 $
PROPOSED C - 30 D EPARTMENT R EVENUES B Y P ROGRAM 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 Actuals Actuals Actuals Adopted Estimated Adopted Town Offices 1101 Town Council -$ -$ -$ -$ -$ -$ 1102 Town Clerk - Elected - - - - - - 1103 Town Treasurer - - - - - - 1055 Town Clerk - - - - - - 1301 Town Attorney 3,195 12,943 4,385 5,000 3,158 87,000 1302 ABAG - Self Insurance Fund 500,056 513,165 486,986 503,815 479,986 526,424 Total Town Offices 503,251 $ 526,108 $ 491,371 $ 508,815 $ 483,144 $ 613,424 $ Administrative Services Department 1201 Non-Departmental 24,900,589 $ 25,573,554 $ 27,135,175 $ 23,559,189 $ 24,487,759 $ 25,219,624 $ 2101 Town Manager Administration - 12,377 217,245 - 13,126 13,390 2103 Housing Program 20,496 19,720 19,762 8,689 7,973 - 2104 HCD Housing Rehab 136,960 - 169,270 60,000 129,681 70,000 2201 Human Resources - 6,635 - - - - 2202 Workers' Compensation Fund 655,734 841,678 691,718 655,549 632,240 686,181 2301 Finance & Administrative Services 1,612,317 1,338,604 989,177 1,839,480 1,547,549 1,721,890 2302 Office Stores Fund 113,541 91,755 88,616 117,000 37,562 85,000 2303 Parking Assessment District 12,467 135,074 56,090 - 424 - 2401 Clerk Administation - - 126 - - - 2501 Management Information Systems 984,426 1,031,659 1,039,540 1,023,191 1,010,386 1,049,752 2801 Operating Grant - 17,539 - - - - 2802 Obesity Grant - - 15,312 - - - 2999 Pass Thru Accounts - - 6,060 21,254 7,194 21,254 Total Administrative Services 28,436,530 $ 29,068,595 $ 30,428,091 $ 27,284,352 $ 27,873,894 $ 28,867,091 $ Community Development 3101 Administration -$ -$ -$ -$ -$ -$ 3201 Developmental Review 629,647 800,726 931,432 687,000 715,500 589,000 3202 Advanced Planning 303,105 306,522 164,281 341,000 355,500 341,000 3301 Inspection Services 1,454,572 1,573,207 2,175,885 1,825,000 2,038,000 2,053,960 3401 Code Compliance 63,303 600 500 500 3,400 500 3501 BMP Housing Program 71,367 96,231 179,836 190,079 256,310 182,498 3999 Pass Thru Accounts 586,052 683,061 1,208,350 707,500 862,000 745,500 Total Community Development 3,108,046 $ 3,460,347 $ 4,660,284 $ 3,751,079 $ 4,230,710 $ 3,912,458 $ Police Department 4101 Administration 60,201 $ 37,217 $ 17,772 $ 16,700 $ 28,802 $ 31,744 $ 4201 Records & Communication 21,583 13,319 12,608 10,500 10,500 10,710 4202 Personnel & Community Services 281,875 325,666 368,721 449,450 475,198 357,450 4301 Patrol 711,187 711,322 906,753 679,817 651,082 679,550 4302 Traffic 417,270 464,252 485,262 405,350 441,078 426,978 4303 Investigations 10,666 31,519 9,361 3,700 2,700 122,576 4304 Parking Program 636,278 759,101 598,409 678,340 565,840 613,961 4800 Grants Program - Police - 70,038 114,831 62,500 80,399 - 4999 Pass Thru Accounts 18,580 10,262 9,596 9,000 772,550 773,000 Total Police Department 2,157,640 $ 2,422,696 $ 2,523,313 $ 2,315,357 $ 3,028,149 $ 3,015,969 $
PROPOSED C - 31 D EPARTMENT R EVENUES B Y P ROGRAM 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 Actuals Actuals Actuals Adopted Estimated Adopted Parks & Public Works 5101 Administration -$ -$ -$ -$ -$ 350 $ 5201 Engineering Program Services - - - - - - 5202 Engineering Development Srvcs 466,075 759,472 857,782 614,800 661,659 729,750 5203 Non-Point Source Fund 135,000 135,000 403,294 332,000 332,000 336,684 5301 Park Services 237,006 256,963 251,607 203,275 215,724 258,460 5302 Environmental Services 30,739 39,296 147,821 135,154 135,154 139,200 5401 Street & Signals 2,602 2,119 143,611 137,399 202,320 167,600 5402 Equipment Replacement 369,525 536,004 528,775 473,929 506,978 430,243 5403 Vehicle Maintenance 488,689 540,731 537,448 528,600 528,887 569,300 5404 Facilities Maintenance 981,771 1,090,219 1,240,338 1,222,014 1,248,478 1,215,317 5405 Property Damage 56,747 112,434 98,615 50,000 - - 5501 Lighting & Landscape Districts 39,158 39,331 42,025 39,054 38,938 38,938 5999 Pass Thru Accounts 91,483 175,624 232,755 230,000 141,020 165,000 8011 GFAR 449,670 651,047 2,128,672 440,000 614,007 950,000 8021 Grant Funded CIP Projects 1,552,778 (14,895) 621,502 476,869 1,225,415 - 8031 Storm Drain #1 83,018 157,078 106,754 48,120 40,307 48,120 8032 Storm Drain #2 85,333 92,622 110,388 53,000 21,030 53,000 8033 Storm Drain #3 86 916 18,911 4,000 1,284 4,000 8041 Traffic Mitigation 210,655 1,178,657 1,152,480 820,000 427,907 291,299 8042 Utility Undergrounding 62,652 69,363 69,226 45,000 57,508 60,000 8051 Gas Tax - Street & Signals 734,341 876,036 732,046 833,290 834,771 792,000 Total Parks & Public Works 6,077,328 $ 6,698,017 $ 9,424,050 $ 6,686,504 $ 7,233,387 $ 6,249,261 $ Community Services 6101 Administration -$ -$ -$ -$ -$ -$ 6201 Neighborhood Center 65,203 - - - - - 6204 Arts & Culture 5,746 - - - - - 6205 Community Grants - - - - - - 6303 AB2020 Beverage Container 8,344 - - - - - 6999 Pass Thru Accounts - - - - - - Total Community Services 79,293 $ -$ -$ -$ -$ -$ Library 7101 Administration 12,056 $ 2,741 $ 5,979 $ 6,015 $ 6,302 $ 6,360 $ 7201 Adult Services - - - - 2,000 - 7202 Children's Services - - 200 - - - 7203 Acquisitons & Cataloging 3,391 3,095 4,468 4,000 4,000 4,000 7204 Circulation Services 34,655 32,882 40,089 38,000 50,632 38,000 7301 Library Trust 16,905 886 26,501 36,784 36,784 35,784 7302 Clelles Ness Bequest Trust 2,461 1,959 1,179 1,500 1,809 1,500 7303 Library History Project 2,641 695 1,962 2,020 1,475 500 7304 Betty McClendon Trust 1,251 1,011 613 700 815 815 7305 Barbara J Cassin Trust 666,252 32,379 3,408 5,000 848 500 Total Library 739,612 $ 75,648 $ 84,399 $ 94,019 $ 104,665 $ 87,459 $ Successor Agency to the Los Gatos RDA 9101 SA - Administration 4,250 $ 3,598 $ -$ -$ -$ -$ 9201 SA - Debt Service 6,867,638 3,336,122 - - - - 9202 DEBT FOR 1992 COPs 253,149 252,125 - - - - 9204 DEBT FOR 2002 COPs 678,575 656,769 - - - - 9205 DEBT TO 2010 COPS 423,161 1,163,451 - - - - 9301 SA - Low / Moderate Housing 1,712,380 1,945,064 - - - - 9302 Ditto Lane 22 3,462 - - - - 9401 SA - Recognized Obligation Retireme - - - - - - 9402 SA- Housing Trust Others - 16,644,334 538 - - - 9403 SA- Admin Services - - 250,000 250,000 159,703 137,200 9404 SA- Debt to 2002 COP - - 1,364,727 1,358,104 1,358,004 1,354,720 9405 SA-Debt to 2010 COP - - 3,813,314 2,516,452 2,516,452 2,505,062 9406 SA- Debt to 1992 COP - - 21,416 - 122 - Total SA to the Los Gatos RDA 9,939,175 $ 24,004,925 $ 5,449,995 $ 4,124,556 $ 4,034,281 $ 3,996,982 $ Transfers In 2,023,755 3,336,664 2,785,584 3,841,136 3,708,699 7,761,111 Carryforward of CIP Grant Revenue Total Revenues by Department:53,064,630 $ 69,593,000 $ 55,847,087 $ 48,605,818 $ 50,696,929 $ 54,503,755 $
PROPOSED C - 32 D EPARTMENTAL E XPENDITURES B Y P ROGRAM 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 Actuals Actuals Actuals Adopted Estimated Adopted Town Offices 1101 Town Council 163,447 $ 188,334 $ 185,084 $ 201,104 $ 184,005 $ 211,560 $ 1102 Town Clerk - Elected - - - - - - - 1103 Town Treasurer - 112 - - - - - 1055 Town Clerk - - - - - - - 1301 Town Attorney 197,716 215,794 207,746 230,327 - 244,025 253,108 1302 ABAG - Self Insurance Fund 512,623 984,093 730,092 699,926 743,293 784,592 Total Town Offices 873,786 $ 1,388,333 $ 1,122,922 $ 1,131,357 $ 1,171,323 $ 1,249,260 $ Administrative Services Department 1201 Non-Departmental 3,685,138 $ 5,014,690 $ 5,050,899 $ 4,961,820 $ 5,407,978 $ 5,315,044 $ 2101 Town Manager Administration 640,189 986,319 1,094,791 1,026,098 971,734 1,002,502 2102 Community Grants - 95,253 99,470 109,830 102,830 111,600 2103 HCD Housing Rehab 194,711 94 135 - 156 - 2104 Comm. Development Block Grant 30,604 - 13,094 - - - 2201 Human Resources 384,982 402,341 359,984 419,772 365,931 502,625 2301 Finance & Administrative Services 1,044,287 994,896 955,586 1,068,347 1,006,852 1,164,458 2401 Clerk Administration 225,196 143,443 133,696 168,729 149,486 174,719 2402 Clerk Services - - - - - - 2801 Tobacco Prevention Initiatitves - 18,808 - - - - 2802 Obesity Grant - 399 14,683 - - - 2999 Pass Through - - 6,060 21,254 - 21,254 2202 Workers' Compensation Fund 571,225 1,350,924 745,441 668,607 906,826 985,179 2302 Office Stores Fund 124,253 130,830 135,973 143,150 109,079 127,150 2501 Management Information Systems 929,576 823,816 1,017,188 1,135,911 1,078,865 1,188,825 2303 Parking Assessment District 147,540 148,209 143,655 140,366 140,366 - Total Administrative Services 7,977,701 $ 10,110,022 $ 9,770,655 $ 9,863,884 $ 10,240,103 $ 10,593,356 $ Community Development 3101 Administration 133,613 $ 139,105 $ 138,611 $ 213,391 $ 155,171 $ 187,942 $ 3201 Developmental Review 843,378 874,081 1,043,216 1,149,554 1,019,949 1,363,089 3202 Advanced Planning 295,937 327,132 305,119 353,919 275,987 245,007 3301 Inspection Services 1,018,560 1,068,606 1,078,904 1,191,987 1,132,217 1,184,267 3401 Code Compliance 42,958 46,086 93,527 133,949 150,842 166,466 3501 BMP Housing Program 71,367 96,230 368,102 190,079 256,310 184,446 3999 Pass Thru Accounts 586,052 684,433 1,208,350 707,500 862,000 745,500 Total Community Development 2,991,865 $ 3,235,673 $ 4,235,829 $ 3,940,379 $ 3,852,476 $ 4,076,717 $ Police Department 4101 Administration 480,932 $ 501,637 $ 489,787 $ 497,890 $ 522,112 $ 691,514 $ 4201 Records & Communication 1,697,338 1,759,534 1,784,877 1,892,670 1,563,638 1,804,880 4202 Personnel & Community Services 811,631 851,330 792,275 565,091 575,340 380,334 4301 Patrol 6,492,809 6,530,522 6,716,137 6,891,440 6,392,819 7,086,827 4302 Traffic 799,574 834,912 865,367 863,216 931,897 922,552 4303 Investigations 2,175,508 2,146,303 2,015,927 2,031,764 1,877,849 2,506,391 4304 Parking Program 627,244 682,732 630,591 678,545 738,811 687,414 4800 Grants Program - Police 164 123,291 98,879 62,500 79,735 - 4999 Pass Thru Accounts 18,608 10,932 9,596 9,000 772,550 773,000 Total Police Department 13,103,808 $ 13,441,193 $ 13,403,436 $ 13,492,116 $ 13,454,751 $ 14,852,912 $
PROPOSED C - 33 D EPARTMENTAL E XPENDITURES B Y P ROGRAM 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 Actuals Actuals Actuals Adopted Estimated Adopted Parks & Public Works 5101 Administration 248,423 $ 235,284 $ 253,326 $ 281,773 $ 253,938 $ 291,281 $ 5201 Engineering Program Services 676,311 806,250 829,061 865,209 759,695 896,230 5202 Engineering Development Srvcs 637,226 609,870 658,729 629,549 607,894 663,467 5203 Non-Point Source Fund 117,061 116,608 359,728 359,045 292,114 404,615 5301 Park Services 1,672,635 1,648,261 1,497,243 1,575,917 1,464,272 1,641,527 5302 Environmental Services 177,337 158,733 167,878 297,096 236,867 363,495 5401 Street & Signals 1,671,062 1,795,141 1,853,340 1,969,884 1,919,352 1,989,419 5402 Equipment Replacement 178,595 496,494 401,643 349,304 467,317 423,581 5403 Vehicle Maintenance 478,401 457,838 457,363 528,466 326,792 569,252 5404 Facilities Maintenance 848,496 949,433 999,494 1,262,018 1,182,633 1,314,394 5405 Property Damage 108,669 11,002 73,199 50,000 16,219 25,000 5501 Lighting & Landscape Districts 28,358 16,003 17,175 19,746 17,891 17,891 5999 Pass Thru Accounts 91,482 175,624 232,755 230,000 141,020 165,000 8011 GFAR 11,734,453 8,556,450 3,392,791 3,239,000 1,927,814 6,852,450 8021 Grant Funded CIP Projects 2,191,072 599,237 761,467 536,869 745,613 70,000 8031 Storm Drain #1 - 440 241,845 - - - 8032 Storm Drain #2 - - - - - - 8033 Storm Drain #3 24,690 - - - - - 8041 Traffic Mitigation 178,465 1,118,658 1,119,708 810,000 427,907 281,299 8042 Utility Undergrounding - 4,707 - - - - 8051 Gas Tax - Street & Signals 914,546 650,000 650,000 935,000 712,290 700,000 Total Parks & Public Works 21,977,282 $ 18,406,033 $ 13,966,745 $ 13,938,876 $ 11,499,628 $ 16,668,901 $ Community Services 6101 Administration 134,428 $ -$ -$ -$ -$ -$ 6201 Neighborhood Center 101,650 - - - - - 6204 Arts & Culture 95,069 (1,025) - - - - 6205 Community Grants 110,157 - - - - - 6303 AB2020 Grants - - - - - - 6999 Pass Thru Accounts - - - - - - Total Community Services 441,304 $ (1,025)$ -$ -$ -$ -$ Library 7101 Administration 319,672 $ 286,554 $ 129,303 $ 322,149 $ 321,504 $ 360,045 $ 7201 Adult Services 496,928 464,878 635,950 482,598 496,514 603,441 7202 Children's Services 369,331 355,078 436,956 480,986 424,781 488,524 7203 Acquisitons & Cataloging 152,106 157,653 180,346 150,193 171,542 163,561 7204 Circulation Services 479,806 546,646 672,515 795,392 691,089 734,362 7301 Library Trust 18,592 22,103 43,225 28,350 28,350 30,700 7302 Clelles Ness Bequest Trust - 4,000 - 10,000 9,000 10,000 7303 Library History Project 3,434 - 1,957 2,000 2,233 - 7304 Betty McClendon Trust - - - 10,000 5,000 10,000 7305 Barbara J Cassin Trust - 158,340 70,449 75,000 78,532 60,000 Total Library 1,839,869 $ 1,995,252 $ 2,170,701 $ 2,356,668 $ 2,228,545 $ 2,460,633 $ Successor Agency to the Los Gatos RDA 911 SA - Administration 770,215 $ 674,163 $ -$ -$ -$ -$ 921 SA - Debt Service 13,587,435 4,282,782 - - - - 931 SA - Low / Moderate Housing 6,852,457 715,520 - - - - 9401 SA - Recognized Obligation Retirem - - - - - - 9402 SA- Housing Trust Others - 13,246,779 582,359 - 254,674 - 9403 SA- Admin Services - - 47,888 70,709 - 25,660 43,634 9404 SA- Debt to 2002 COP - - 1,359,892 1,357,904 1,357,905 1,354,570 9405 SA-Debt to 2010 COP - - 2,531,000 2,516,452 2,516,451 2,505,062 9406 SA- Debt to 1992 COP - - 178,169 - - - Total SA to the Los Gatos RDA 21,210,107 $ 18,919,244 $ 4,699,308 $ 3,945,065 $ 4,154,690 $ 3,903,266 $ Total Operating Expenditures 70,415,722 $ 67,494,725 $ 49,369,596 $ 48,668,345 $ 46,601,516 $ 53,805,045 $ Transfers Out 2,023,755 8,165,068 4,062,647 3,841,136 3,710,174 7,761,111 Carryforward CIP Projects Total Expenditures by Department:72,439,477 $ 75,659,793 $ 53,432,243 $ 52,509,481 $ 50,311,690 $ 61,566,156 $
PROPOSED C - 34 S UMMARY OF P OSITIONS D EPARTMENTAL S TAFF B Y F UND 2010/11 2011/12 2012/13 2013/14 2014/15 Funded Funded Funded Funded Funded General Fund Town Council 0.85 0.85 0.85 0.85 0.85 Town Attorney 0.90 0.85 0.85 0.85 0.85 Administrative Services 12.25 15.10 15.20 15.48 15.98 Community Development 15.05 15.45 17.50 17.65 19.78 Police Department 59.50 59.50 57.00 56.50 59.00 Parks & Public Works 26.80 26.30 26.10 26.60 27.10 Community Services 3.20 - - - - Library 8.60 8.60 8.60 10.30 10.80 Total General Fund Staff 127.15 126.65 126.10 128.23 134.35 Special Revenue Funds Parks & Public Works 1.00 1.00 1.00 1.00 1.00 Community Services 0.05 - - - - Total Special Revenue Fund Staff 1.05 1.00 1.00 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 Administrative Services 3.65 3.70 3.65 3.65 3.90 Parks & Public Works 3.70 3.70 3.90 3.90 3.90 Total Internal Services Funds Staff 8.00 8.05 8.20 8.20 8.45 Successor Agency to the Los Gatos RDA Administrative Services 0.80 0.80 - - - Community Development 0.75 0.75 0.20 0.10 0.10 Community Services - - - - - Total Redevelopment Agency Staff 1.55 1.55 0.20 0.10 0.10 Total Town FTEs 138.75 138.25 135.50 137.53 143.90 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 - 35 S UMMARY OF P OSITIONS B UDGETED FTE S BY D EPARTMENT Blue Bar Shading – Town Staff Purple Bar Shading – Hourly Employees FY 201 4 /1 5 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 70.00 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 19.25 0.66 19.91 Community Development 19.50 1.02 20.52 Police Department 60.00 1.43 61.43 Parks & Public Works 32.00 5.17 37.17 Library 10.80 4.92 15.72 Total Positions 143.90 13.29 157.19
PROPOSED C - 36 S UMMARY OF P OSITIONS F UNDED FTE S BY D EPARTMENT Fi ve Year Staffing Trend FTEs represent Town s taff 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 2010/11 FY 2011/12 FY 2012/13 FY 2013/14 FY 2014/15 Town Council Town Attorney Administrative Services Community Development Police Department Parks & Public Works Community Services Library 2010/11 2011/12 2012/13 2013/14 2014/15 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 16.95 18.80 18.05 18.38 19.25 Community Development 15.60 16.00 17.50 17.50 19.50 Police Department 59.50 60.50 58.00 57.50 60.00 Parks & Public Works 32.50 32.00 31.00 31.50 32.00 Community Services 3.25 - - - - Library 8.60 8.60 8.60 10.30 10.80 Total Budgeted FTEs 138.75 138.25 135.50 137.53 143.90
PROPOSED C - 37 S UMMARY OF P ERSONNEL C HANGES FY 201 4 /1 5 he Town’s total budgeted labor and benefit costs for FY 201 4 /1 5 increased to $24.2 m illion ($22.5 m illion in FY 20 1 3 /1 4 ) and accounts for 53 % of the Town’s General Fund expenditures . R ising health and pension rates have significantly increased labor costs; however, reduc tion strategies including vacancy eliminations and structural reorganization and realignments 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, a nnual 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 20 1 4 /1 5 budget assumes that the Town ’s unpaid furlough program has ended and employees will fulfill their complete work schedules. As a result of negotiations with both the Town Employees Association (TEA) and American Federation of State, County and Municipal Employees (AFSCME) non -sworn employees will be receiving a 2% salary increase effective July 1, 2014 and July 1, 2015 . The stat us of current or anticipated future labor actions are as follows: • In compliance with the California Public Employees’ Pension Reform Act (PEPRA), an additional pension tier was implemented for all non -sworn and management employees, changing the pension f ormula to 2% at 62 for employees hired after January 1, 2013 who were not previously in a public pension system. • For sworn employees, the pensio n formula under PEPRA changed to 2.7% at 57 for safety employees hired effective January 1, 2013 who were not previously in a public pension . • Negotiations were completed with TEA and a successor Memorandum of Understanding (MOU) was reached a term through June 30, 2016 . The new MOU includes a 2% general increase in FY 2014/15 and 2% in FY 2015/16, which are the fi rst general increases since 2009 . • By resolution, the salaries for confidential employees mirror the TEA contract. • Negotiations were completed with the A FSCME association and a successor MOU was reached with a term through June 30, 2016. AFSCME sala rie s have been frozen since 2009 and the new MOU includes a 2% general increase in FY 2014/15 and 2% in FY 2015/16. • Negotiations are underway with the P olice Officers ’ Association (POA) as the agreement expired June 30, 2013 . • 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 2007 . The FY 2014/15 budget includes a 2% general wage increase for management salaries and a r esolution was adopted to provide an additional 2% general wage increase for 2015/16. 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, surpassed the actuarial estimates and increased its annual rates by 11 % ove r the prior year . As evidenced by the national attention on the cost of health care coverage, this is an area of continuing concern and volatility. Dental, vision and life i nsurance rates are expected to remain relatively stable. Conversely, s hort 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 c hanges in health coverage are generally subject to negotiations with affected employee groups. T
PROPOSED C - 38 S UMMARY OF P ERSONNEL C HANGES FY 201 4 /1 5 Pension Plan In FY 201 2 /1 3 , a three -tier pensio n plan was implemented for non -sworn , changing the pension formula from 2.5% at 55 to 2% at 60 for new hires after September 15, 2012 or 2% at 62 for “new” employees hired after January 1, 2013 who have not previously worked in a public pensions system . S imilarly, in FY 2012/13 the State implemented a new tier for safety employees, changing the pension formula for “ne w” employees from 3% at 50 to 2.7% at 57 , effective January 1, 2013. While this does not provide immediate cost savings, it is anticipated t o reduce future salary and benefit expenses in the next 10 -15 years. 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, PERS has significantly increase d c ontribution rates to cover rising retiree costs and PERS investment losses sustained in the down economy . In FY 201 4 /1 5 , t he Town’s m iscellaneous e mployee rate will increase to 22.38 %; the s afety rate w ill increase to 43.87 %. 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 e mployer rates of years past) during these low -rate years and set aside the savings in a liability account. T he strategic use of this financial resource is anticipated to smooth the effects of any future rate increases, should they occur. In April 2013 the CalPERS Pension and Health Benefits Committee adopted recommendations to modify both the smoothing and amortization policies and implement these changes going forward with an impact to employer rates beginning in FY 2015/16. As a result of this change , the smoothing period will change from a 15 -year rolling period to a five -year direct smoothing rate. The amortization period will go from a 30 -year rolling period to a 30 -year fixed rate. These changes will require the Town to pay significantly more in to the system. Estimates indicate that these changes will result in the Town paying 3 2 % more in 10 years than it is currently costing the Town today. The Town will see the highest increase in the first year of implementation (FY 2015/16), with slight inc reases in year seven and 10. These increased rates will remain at those levels from 2020 on for decades. In addition to these changes, CalPERS is considering discount rate changes and actuarial assumption changes relating to mortality assumptions. While these changes are still under consideration, if adopted would be on top of the smoothing and amortization policy changes. Issued by CalPERS in October 201 1 , t he following schedule reflects the Town’s PERS pension rate for FY 20 1 4 /1 5 and expected rate f or FY 20 1 5 /1 6 . All other future rates are based on the Town’s five -year forecast model. PERS Pension Plan FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Safety 3% @ 50 33.58%38.65%39.31%40.85%43.87%48.67%52.68%56.69%60.70%64.77%Misc 2.5% @ 55 14.43%18.49%19.62%21.89%22.38%27.71%30.06%32.41%34.76%37.11%0.00%10.00%20.00%30.00%40.00%50.00%60.00%70.00% FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Safety 3% @ 50 Misc 2.5% @ 55
PROPOSED C - 39 S UMMARY OF P ERSONNEL C HANGES FY 201 3 /1 4 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 reduction s in budgeted overtime , red ucing hourly staffing use, and eliminating vacant, benefited positions. However, over the past six years of budget reductions, workload pressures have continuously built up as staffing was reduced and positions eliminated. The FY 2014/15 budget includes both permanent and one -time staffing augmentations to assist departments in relieving these workload pressures and continue to focus on and enhance Town Services. Overtime Overtime expenditures continue to be assessed and adjust ed when needed to reduce expenses . While unpredictable or non -controllable events will impact t he Town’s limited public safety and public works maintenance resources , continued adjustments to schedules and workload ha ve been successful in reducing budgeted overtime . Although som e 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 schedu le 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 continue to explore alternative shift stru ctures to address these issues. In addition, as approved in the FY 2013/14 mid -year process, one -time funding for a patrol hire -ahead position, will help to reduce overtime within the Police Department. St affing Changes The FY 201 4 /1 5 Operating Budget has 15 7 .19 budgeted positions , including temporary staff . This reflects a n increase of 6.77 FTE compared to the prior year . The recommended FY 201 4 /1 5 staffing levels reflect the following changes from the prior year’s adjusted budget: Administrative Services – The Administrative Services budget decreased with respect to FTE’s, however as a result of organizational restructuring, staffing changes, salary adjustments resulting fr om labor negotiations and benefit and rate increases, total salaries and benefits increased from the prior year’s adopted budget. Some of these changes include: the consolidation of the Assistant Town Manager and Community Development Director positions i nto one Assistant Town Manager/Community Development Director position, a half -time Administrative Technician positions was increased to a full -time Analyst to serve as the Town’s Communications Coordinator, and a half -time Human Resource Specialist positi ons was increase d to full -time to address increased service demands. In addition, the half -time Clerk Administrator and half -time Administrative Technician positions have been consolidated into one full -time Administrative Analyst position to serve as the Clerk Admin istrator. Finally, a .75 FTE IT Technician position was increased to full -time to meet increased service needs. Police – The Police Department budget reflects the reclassification of the Police Administrative Services Manager, two vacant Community Service Officers, a .5 FTE Dispatch position and .5 FTE Community Service Intern position to a Records and Evidence Manager, t wo Records Specialists and an Administrative Analyst. The reclassifications had minimal budgetary impact and best meets the needs of the community and department. In addition, one permanent sworn Officer position as well as one -time funding, authorized b y the Town Council during the FY 2013/14 mid -year process, for a Patrol hire ahead position was added to the Police budget to address staffing needs and avoid overtime and service impacts. Finally, temporary employee funding was added as a one -time suppor t to assist in reducing work load pressure, respond to expected fluctuations in the work force and address specific critical needs. Community Development Department (CDD ) – The Community Development bud get reflects an increase of 2 FTE positions. During the budget development process staff identified several key areas within CDD that could benefit from staffing augmentations and realignments. As previously noted, with the retirement of the CDD Director, this position has been cons olidated into an Assistant Town Manager/Community Development Director position to strengthen the linkage between the Town Manager’s Office and land use issues. The Assistant Community Development Director, previously
PROPOSED C - 40 S UMMARY OF P ERSONNEL C HANGES FY 201 3 /1 4 unfunded, has been removed and the Town’s Code Enforcement program permanently reinstated with the addition of a full -time Code Compliance Officer and the elimination of the contractual code compliance services previously utilized. One full -time Pla nning Technician was added as a one -year, provisional position while a previously funded .5 0 FTE Planning Technician was increased to full -time to address increased service demands. In addition, a full -time Assistant Planner position was added and the .50 FTE Economic Vitality Coordinator Position (charged to both CDD and the Town Manager’s Office) increased to a .624 FTE to support CDD and assist businesses in the development review process. Parks & Public Works (PPW) – The Parks and Public works budge t reflects an increase of .50 FTE’s and temporary staff hours. The half -time Environmental Service Coordinator will be a full -time position to focus on the implementation of various environmental issues, such as sustainability, air quality permit complian ce, Growing Greener, the Green Business program, and other environmental responsibilities. Temporary staff hours have been increased to address operational needs in specific program areas such as Streets & Signals, Vehicle Maintenance, and Administration • Library - The Library budget reflects the reclassification of a half -time Library Assistant to a full -time Librarian to meet the rising demands of the youth services department and the permanent addition of a .5 0 FTE Community Service Intern. 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 co sts 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 201 4 /1 5 remain at the prior year rates as t he 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 adjuste d 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 percenta ge 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 - 41 T OWN S TA FF P OSITIONS BY H OME D EPARTMENT 2010/11 2011/12 2012/13 2013/14 2014/15 Funded Funded Funded Funded Funded Comments Town Attorney 1.00 1.00 1.00 1.00 1.00 Deputy Town Attorney - 0.50 0.50 0.50 0.50 CY delete .50 shared Clerk Administrator position Legal Admin Assistant 0.50 - - - - TOTAL FTEs 1.50 1.50 1.50 1.50 1.50 Town Manager 1.00 1.00 1.00 1.00 1.00 Assistant Town Manager 1.00 1.00 1.00 1.00 - CY delete 1.0 FTE Asst. Town Manager/CDD Director - - - - 0.50 CY add .50 FTE shared with CDD Deputy Town Manager - 1.00 1.00 - - Assistant to Town Manager - - - 1.00 1.00 Executive Asst. to Town Mgr.1.00 1.00 1.00 1.00 1.00 Economic Vitality Manager 1.00 1.00 1.00 - - Economic Vitality Coordinator - - - 0.50 0.63 CY add .125 FTE Communications Coordinator - - - - 1.00 CY add 1.0 FTE Office Assistant - - 1.65 1.63 1.63 Office Clerk 0.90 1.65 - - - Staff Technician - 0.75 - - - Administrative Technician - - - 0.50 - CY delete .50 FTE TOTAL FTEs 4.90 7.40 6.65 6.63 6.75 Community Services Director 1.00 - - - - Administrative Analyst 0.50 - - - - Administrative Secretary 1.00 - - - - Senior Coordinator - - - - - Volunteer Coordinator 0.75 - - - - Secretary I - - - - - TOTAL DEPARTMENT FTEs 3.25 - - - - Human Resources Director 1.00 1.00 1.00 1.00 1.00 Administrative Analyst 1.00 1.00 1.00 1.00 1.00 Human Resources Specialist - - - 0.50 1.00 CY add .50 FTE TOTAL FTEs 2.00 2.00 2.00 2.50 3.00 Finance & Admin. Director 1.00 1.00 1.00 1.00 1.00 Assistant Budget/Finance Director - 1.00 1.00 - - Finance Manager 1.00 - - 1.00 1.00 Accountant/Finance Analyst 1.40 1.00 1.00 1.00 1.00 Payroll Specialist 1.00 1.00 1.00 1.00 1.00 Budget Analyst - 0.50 0.50 - - Administrative Technician - - - 1.00 1.00 Account Technician 2.00 2.00 2.00 1.35 1.35 TOTAL FTEs 6.40 6.50 6.50 6.35 6.35 TOWN MANAGER'S OFFICE HUMAN RESOURCES FINANCE & ADMINISTRATIVE SERVICES TOWN ATTORNEY'S OFFICE COMMUNITY SERVICES
PROPOSED C - 42 T OWN S TAFF P OSITIONS BY H OME D EPARTMENT 2010/11 2011/12 2012/13 2013/14 2014/15 Funded Funded Funded Funded Funded Comments Clerk Administrator 1.00 0.50 0.50 0.50 1.00 Deputy Clerk 0.75 0.50 0.50 - - Administrative Technician - - - 0.50 - CY delete .50 FTE TOTAL FTEs 1.75 1.00 1.00 1.00 1.00 MIS Manager 1.00 1.00 1.00 1.00 1.00 Network Administrator 1.00 1.00 1.00 1.00 1.00 IT Technician 0.75 0.75 0.75 0.75 1.00 CY add .25 FTE TOTAL FTEs 2.75 2.75 2.75 2.75 3.00 Asst. Town Manager/CDD Director - - - - 0.50 CY add .50 FTE shared with TMO Community Development Dir.1.00 1.00 1.00 1.00 - CY delete 1.0 FTE Asst. Community Dev. Dir.- - - 1.00 - CY delete 1.0 FTE Planning Manager 1.00 1.00 1.00 1.00 1.00 Building Official 1.00 1.00 1.00 1.00 1.00 Administrative Analyst 0.60 1.00 1.00 1.00 1.00 Executive Assistant - - 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 - - - Administrative Assistant - - 1.00 1.00 1.00 Secretary III 1.00 1.00 - - - Senior Planner 2.00 2.00 3.00 2.00 2.00 Associate Planner 1.00 2.00 2.00 2.00 2.00 Planner 1.00 - - - - Assistant Planner - - - - 1.00 Planning Technician 0.50 0.50 0.50 0.50 2.00 CY add 1.5 FTE Building Inspector 3.50 3.50 4.00 4.00 4.00 Counter Technician 2.00 2.00 2.00 2.00 2.00 Code Enforcement Officer - - - - 1.00 TOTAL FTEs 15.60 16.00 17.50 17.50 19.50 Chief of Police 1.00 1.00 1.00 1.00 1.00 Police Captain 2.00 2.00 2.00 2.00 2.00 Police Sergeant 8.00 8.00 6.50 6.00 6.00 Police Corporal 6.00 6.00 5.00 5.00 5.00 Police Officer 24.00 24.00 24.00 24.00 26.00 CY add 2.0 FTE Community Outreach - 1.00 1.00 1.00 1.00 Community Services Officer 4.00 4.00 4.00 4.00 2.00 CY delete 2.0 FTE Police Admin Services Mgr.1.00 1.00 1.00 1.00 - CY delete 1.0 FTE Evidence & Records Mgr.- - - - 1.00 CY add 1.0 FTE Administrative Analyst - - - - 1.00 CY add 1.0 FTE Executive Assistant to Chief 1.00 1.00 1.00 1.00 1.00 Communications Dispatcher 7.50 7.50 7.50 7.50 7.00 CY delete .50 FTE Parking Control Officer 2.00 2.00 2.00 2.00 2.00 Police Records Specialist 3.00 3.00 3.00 3.00 5.00 CY add 2 FTE TOTAL FTEs 59.50 60.50 58.00 57.50 60.00 CLERK ADMINISTRATION MANAGEMENT INFORMATION SERVICES COMMUNITY DEVELOPMENT POLICE
PROPOSED C - 43 T OWN S TAFF P OSITIONS BY H OME D EPARTMENT 2010/11 2011/12 2012/13 2013/14 2014/15 Funded Funded Funded Funded Funded Comments Parks & Public Works Director 1.00 1.00 1.00 1.00 1.00 Asst PPW Dir/Town Engineer 1.00 1.00 1.00 1.00 - Town Engineer - - - - 1.00 Superintendent 2.00 2.00 2.00 1.00 1.00 Facilities & Environmental Services Mgr - - - 1.00 1.00 PPW Manager 1.00 1.00 - - - Administrative Analyst 1.00 1.00 1.00 1.00 1.00 Executive Assistant - - 1.00 1.00 1.00 Administrative Specialist 1.00 1.00 - - - Administrative Assistant - - 2.00 2.00 2.00 Administrative Secretary 1.00 1.00 - - - Secretary III 1.00 1.00 - - - Environmental Service Coordinator - 0.50 0.50 0.50 1.00 CY add .50 FTE Associate Civil Engineer 3.00 3.00 3.00 3.00 3.00 Assistant Civil Engineer 1.00 1.00 1.00 1.00 1.00 Engineering Technician 1.00 1.00 1.00 1.00 1.00 Sr Engineering Inspector 1.00 1.00 1.00 1.00 1.00 Engineering Inspector - - - 1.00 1.00 Building Inspector 0.50 0.50 0.50 - - Parks Service Officer 1.00 1.00 1.00 1.00 1.00 Town Arborist 1.00 1.00 1.00 1.00 1.00 Tree Trimmer/High Climber 1.00 - 1.00 1.00 1.00 Lead Parks & Maint. Worker 3.00 3.00 3.00 3.00 3.00 Parks & Maintenance Worker 8.00 9.00 8.00 8.00 8.00 Sweeper Operator 1.00 1.00 1.00 1.00 1.00 Equipment Mechanic 1.00 1.00 1.00 1.00 1.00 Apprentice Mechanic - - - - - Facility Technician 1.00 - - - - TOTAL DEPARTMENT FTEs 32.50 32.00 31.00 31.50 32.00 Library Director 1.00 1.00 1.00 - - Assistant Library Director - - - - - Town Librarian - - - 2.00 2.00 Library Manager - 2.00 2.00 - - Principal Librarian 2.00 - - - - Librarian 2.25 2.25 2.25 2.55 3.55 CY add 1.0 FTE Circulation Supervisor 1.00 1.00 1.00 - - Library Technology Specialist - - - 1.00 1.00 Library Assistant 1.75 1.75 1.75 1.50 1.00 CY delete .50 FTE Library Specialist - - - 0.75 0.75 Administrative Assistant - - 0.60 - - Customer Service Supervisor - - - 1.00 1.00 Customer Servicer Specialist - - - 1.50 1.50 Secretary III 0.60 0.60 - - - TOTAL DEPARTMENT FTEs 8.60 8.60 8.60 10.30 10.80 TOTAL TOWN FTEs 138.75 138.25 135.50 137.53 143.90 LIBRARY PARKS and PUBLIC WORKS DEPARTMENT
PROPOSED C - 44 T OWN S TAFF P OSITIONS BY H OME D EPARTMENT 2010/11 2011/12 2012/13 2013/14 2014/15 Funded Funded Funded Funded Funded Town Council 5.00 5.00 5.00 5.00 5.00 TOTAL ELECTED OFFICIALS 5.00 5.00 5.00 5.00 5.00 2010/11 2011/12 2012/13 2013/14 2014/15 Temporary Hours by Department Funded Funded Funded Funded Funded Town Council 175 175 175 175 175 Administrative Services 2,346 1,848 1,836 1,370 1,370 Community Development - 1,620 832 3,328 2,130 CY 1198 hours reduction Police Department 2,920 2,920 2,920 2,920 2,977 CY 57 hours increase Parks & Public Works 7,412 8,791 8,791 8,791 10,754 CY 1963 hours increase Community Services 255 - - - - Library Department 11,150 10,896 14,120 10,237 10,237 Total Temporary Hours by Department 24,258 26,250 28,674 26,821 27,643 CONVERTED HOURLY EMPLOYEES 11.66 12.62 13.79 12.89 13.29 (1.00 FTE = 2080 hours)ELECTED OFFICIALS HOURLY EMPLOYEES
PROPOSED C - 45 Classification Title Barg. Unit Class Code FLSA Range AF1 Minimum STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 Maximum STEP 6 Account Technician TEA 4310 Non-Exempt 08 (2322)$26.96 $28.31 $29.72 $31.20 $32.76 $34.98 Accountant/Finance Analyst Conf 3300 Non-Exempt 05 (2511)$32.56 $34.19 $35.90 $37.70 $39.58 $42.13 Administrative Analyst Conf 3000 Non-Exempt 05 (2511)$32.56 $34.19 $35.90 $37.70 $39.58 $42.13 Administrative Assistant TEA 3580 Non-Exempt 04 (2227)$24.51 $25.74 $27.03 $28.38 $29.79 $31.86 Administrative Technician Conf 3115 Non-Exempt 03 (2373)$28.37 $29.78 $31.27 $32.83 $34.48 $36.78 Assistant Civil Engineer TEA 4620 Non-Exempt 24 (2636)$36.89 $38.74 $40.68 $42.71 $44.85 $47.66 Assistant Planner TEA 4420 Non-Exempt 15 (2465)$31.10 $32.65 $34.28 $36.00 $37.80 $40.27 Assistant to Town Manager MGMT 2113 Exempt N/A $47.12 - - - - $55.44 Assistant Town Manager/CDD Director MGMT 2111 Exempt N/A $66.85 - - - - $78.64 Associate Engineer TEA 4600 Non-Exempt 27 (2777)$42.48 $44.60 $46.83 $49.17 $51.63 $54.79 Associate Planner TEA 4400 Exempt 23 (2587)$35.13 $36.88 $38.73 $40.67 $42.71 $45.42 Building Inspector TEA 4410 Non-Exempt 24 (2636)$36.89 $38.74 $40.68 $42.71 $44.85 $47.66 Building Official MGMT 2420 Exempt N/A $55.65 - - - - $65.47 Code Compliance Officer TEA 4430 Non-Exempt 11 (2391)$28.88 $30.32 $31.84 $33.44 $35.11 $37.44 Communication Dispatcher TEA 4530 Non-Exempt 14 (2453)$30.73 $32.26 $33.87 $35.57 $37.35 $39.80 Community Outreach Coordinator MGMT 2180 Exempt N/A $42.10 - - - - $49.53 Community Services Officer TEA 4540 Non-Exempt 11 (2391)$28.88 $30.32 $31.84 $33.44 $35.11 $37.44 Counter Technician TEA 4440 Non-Exempt 09 (2352)$27.77 $29.16 $30.62 $32.16 $33.76 $36.04 Deputy Attorney MGMT 2010 Exempt N/A $47.12 - - - - $55.44 Deputy Clerk Conf 3190 Non-Exempt 01 (2138)$22.43 $23.55 $24.72 $25.96 $27.26 $29.20 Engineering Inspector TEA 4630 Non-Exempt 18 (2514)$32.66 $34.29 $36.01 $37.81 $39.70 $42.27 Engineering Technician TEA 4660 Non-Exempt 13 (2416)$29.61 $31.09 $32.65 $34.28 $36.00 $38.37 Environmental Services Coordinator TEA 4705 Non-Exempt 11 (2391)$28.88 $30.32 $31.84 $33.44 $35.11 $37.44 Equipment Mechanic AFSCME 6620 Non-Exempt 03 (813)$29.93 $31.42 $32.99 $34.64 $36.37 $38.19 Evidence and Records Manager MGMT 2540 Exempt N/A $42.10 - - - - $49.53 Executive Assistant TEA 3501 Non-Exempt 08 (2322)$26.96 $28.31 $29.72 $31.20 $32.76 $34.98 Executive Assistant to Chief of Police Conf 3500 Non-Exempt 06 (2322)$26.96 $28.31 $29.72 $31.20 $32.76 $34.98 Executive Assistant to Town Manager Conf 3100 Non-Exempt 04 (2398)$29.08 $30.54 $32.07 $33.67 $35.35 $37.70 Facilities & Env Programs Manager MGMT 2645 Exempt N/A $47.12 - - - - $55.44 Facility Technician AFSCME 6670 Non-Exempt 02 (811)$28.50 $29.93 $31.42 $32.99 $34.64 $36.37 Finance & Admin Services Director MGMT 2300 Exempt N/A $66.85 - - - - $78.64 Finance & Budget Manager MGMT 2310 Exempt N/A $52.85 - - - - $62.18 Human Resources Director MGMT 2200 Exempt N/A $66.85 - - - - $78.64 Human Resources Specialist Conf 3015 Non-Exempt 02 (2276)$25.74 $27.03 $28.39 $29.80 $31.29 $33.43 IT Technician TEA 4915 Non-Exempt 11 (2391)$28.88 $30.32 $31.84 $33.44 $35.11 $37.44 Lead Parks & Maintenance Worker AFSCME 6600 Non-Exempt 07 (850)$31.33 $32.90 $34.55 $36.27 $38.09 $39.99 Town of Los Gatos Salary Schedule Fiscal Year 2014/15
PROPOSED C - 46 Classification Title Barg. Unit Class Code FLSA Range AF1 Minimum STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 Maximum STEP 6 Librarian TEA 4810 Non-Exempt 16 (2475)$31.41 $32.98 $34.63 $36.36 $38.18 $40.67 Library Assistant TEA 4830 Non-Exempt 03 (2203)$23.93 $25.13 $26.39 $27.70 $29.09 $31.13 Library Customer Service Specialist TEA 4807 Non-Exempt 01 (2138)$22.43 $23.55 $24.72 $25.96 $27.26 $29.20 Library Customer Service Supervisor TEA 4805 Non-Exempt 08 (2322)$26.96 $28.31 $29.72 $31.20 $32.76 $34.98 Library Director (Frozen)MGMT 2800 Exempt N/A $59.97 - - - - $70.55 Library Specialist TEA 4825 Non-Exempt 06 (2276)$25.74 $27.03 $28.39 $29.80 $31.29 $33.43 Library Tech Specialist TEA 4819 Non-Exempt 13 (2416)$29.61 $31.09 $32.65 $34.28 $36.00 $38.37 MIS Manager MGMT 2900 Exempt N/A $55.65 - - - - $65.47 Network Administrator TEA 4900 Non-Exempt 23 (2587)$35.13 $36.88 $38.73 $40.67 $42.71 $45.42 Office Assistant Conf 3180 Non-Exempt 01 (2138)$22.43 $23.55 $24.72 $25.96 $27.26 $29.20 Office Assistant TEA 3181 Non-Exempt 01 (2138)$22.43 $23.55 $24.72 $25.96 $27.26 $29.20 Park Services Officer TEA 4640 Non-Exempt 11 (2391)$28.88 $30.32 $31.84 $33.44 $35.11 $37.44 Parking Control Officer TEA 4560 Non-Exempt 01 (2138)$22.43 $23.55 $24.72 $25.96 $27.26 $29.20 Parks & Maintenance Worker AFSCME 6650 Non-Exempt 05 (830)$25.20 $26.46 $27.78 $29.18 $30.64 $32.17 Parks & Maint Worker/Tree Trimmer AFSCME 6630 Non-Exempt 01 (808)$26.48 $27.80 $29.19 $30.65 $32.19 $33.80 Parks & Maintenance Worker Trainee AFSCME 6660 Non-Exempt 04 (820)$20.58 $21.61 $22.69 $23.83 $25.02 $26.27 Parks & Public Works Director MGMT 2600 Exempt N/A $66.85 - - - - $78.64 Parks & Public Works Superintendent MGMT 2630 Exempt N/A $55.65 - - - - $65.47 Payroll Specialist Conf 4300 Non-Exempt 05 (2511)$32.56 $34.19 $35.90 $37.70 $39.58 $42.13 Planning Manager MGMT 2412 Exempt N/A $55.65 - - - - $65.47 Planning Technician TEA 4425 Non-Exempt 11 (2391)$28.88 $30.32 $31.84 $33.44 $35.11 $37.44 Police Captain includes 7.5% Post Pay MGMT 2510 Exempt N/A $67.23 - - - - $79.10 Police Chief MGMT 2500 Exempt N/A $72.11 - - - - $84.84 Police Corporal POA 715 Non-Exempt PD1-03 $44.65 $46.89 $49.23 $51.69 $54.28 - Police Officer POA 711 Non-Exempt PD1-02 $42.54 $44.67 $46.90 $49.25 $51.71 - Police Records Specialist TEA 4550 Non-Exempt 05 (2251)$25.11 $26.37 $27.68 $29.07 $30.52 $32.63 Police Seargeant POA 721 Non-Exempt PD1-04 $54.65 $57.38 $60.25 $63.27 $66.43 - Police Trainee POA 710 Non-Exempt N/A $40.41 - - - - - Senior Building Inspector TEA Non-Exempt 27 (2777)$42.48 $44.60 $46.83 $49.17 $51.63 $54.79 Senior Coordinator TEA 4700 Non-Exempt 20 (2524)$32.99 $34.64 $36.37 $38.19 $40.10 $42.69 Senior Engineering Inspector TEA 4610 Non-Exempt 25 (2660)$37.79 $39.68 $41.67 $43.75 $45.93 $48.82 Senior Parks & Maintenance Worker AFSCME 6605 Non-Exempt 06 (840)$28.48 $29.90 $31.40 $32.97 $34.62 $36.35 Senior Planner TEA 4405 Exempt 27 (2777)$42.48 $44.60 $46.83 $49.17 $51.63 $54.79 Town Arborist AFSCME 6610 Non-Exempt 03 (813)$29.93 $31.42 $32.99 $34.64 $36.37 $38.19 Town Attorney (Council Appointed)MGMT 2000 Exempt N/A - - - - $88.94 Town Engineer MGMT 2620 Exempt N/A $62.97 - - - - $74.08 Town of Los Gatos Salary Schedule Fiscal Year 2014/15
PROPOSED C - 47 Classification Title Barg. Unit Class Code FLSA Range AF1 Minimum STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 Maximum STEP 6 Town Librarian MGMT 2807 Exempt N/A $47.12 - - - - $55.44 Town Manager (Council Appointed) MGMT 2100 Exempt N/A - - - - $101.92 $6,000 to Auto Allowance. July 01, 2014 5) Police Officers Association Salary Range: POA salaries have a range of steps from 1-5. POA salaries do not reflect pay premiums such Town of Los Gatos Salary Schedule Fiscal Year 2014/15 Notes:1) Town Council Salaries: The Town Council receives a stipend of $150/month and mileage allowance of $50/month.2) Town Manager Contract Option: The Town Manager’s salary includes the option to convert $9,000 to Deferred Compensation and 4) Management Salary Range: Management salaries reflect a range of 85% to 100% of the maximum salary. market conditions.9) Rounding Variances: The hourly rates shown on this chart are approximate and may vary from .01 to .03 due to rounding variances in the payroll system.6) Confidential Salaries: Confidential positions are paid a 5% Confidential pay premium above the salary reflected on the salary schedule 7) Administrative Analyst: Includes working titles of Clerk Administrator, Communications Coordinator, and Economic Vitality Coordinator.8) Temp/Part-time Hourly/Seasonal Salaries: under the authority of the Town Manager, temporary, part-time hourly and seasonal salaries are established consistent with the full-time salary schedule, including consideration of internal/external equity and 3) General Increases: Salaries for AFSCME, Confidential, TEA and Management employees reflect a 2% General Increase effective as Peace Officers Standards and Training (POST), Field Training Officer (FTO), bilingual, specialty assignments or acting supervisor pay.
PROPOSED C - 48