Attachment 1CPROPOSED
i
TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2016/17
Table of Contents
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INTRODUCTION
Town Manager’s Budget Message ................................................................................................................ A - 1
Budget Award ................................................................................................................................................. A - 10
Core Goals and Strategic Priorities .............................................................................................................. A - 11
Fund Descriptions ........................................................................................................................................... A - 13
Financial Policies ........................................................................................................................................... A - 16
Long-Term Debt Policies ............................................................................................................................... A - 19
Investment Policy ........................................................................................................................................... A - 20
Budget Process Overview ............................................................................................................................... A - 26
Budget Calendar ............................................................................................................................................. A - 28
Gann Appropriation Limit .............................................................................................................................. A - 30
Resolution Adopting the Gann Appropriation Limit ...................................................................................... A - 32
Resolution Adopting the Town’s Annual Budget .......................................................................................... A - 33
TOWN PROFILE
History and Culture of Los Gatos ................................................................................................................... B - 1
Town Statistics ............................................................................................................................................... B - 7
Town Management ......................................................................................................................................... B - 14
Town Organizational Chart ............................................................................................................................ B - 15
Town Commissions, Committees, and Advisory Boards ............................................................................... B - 16
FINANCIAL SUMMARIES
Total Revenues and Expenditures
Total Budgeted Fund Activity Summary ........................................................................................................ C - 3
Total Revenue, Expenditure, and Fund Balance Trend Information .............................................................. C - 4
Total Revenue, Expenditure, and Fund Balance – 5-Year Summary ............................................................. C - 7
Total Town Revenue Summary – by Fund ..................................................................................................... C - 11
Total Town Expenditure Summary – by Fund ............................................................................................... C - 13
Total Town Revenue Summary – by Category .............................................................................................. C - 15
Total Town Expenditure Summary – by Category ......................................................................................... C - 16
General Fund Revenues and Expenditures
General Fund Revenues – by Department ...................................................................................................... C - 17
General Fund Expenditures – by Department ................................................................................................ C - 18
General Fund Revenues – by Category .......................................................................................................... C - 19
General Fund Expenditures – by Category ..................................................................................................... C - 21
General Fund Tax Revenues – Santa Clara County Cities Per Capita ............................................................ C - 22
General Fund Tax Revenues – 10 Year History ............................................................................................. C - 23
General Fund – Fund Balance Activity .......................................................................................................... C - 24
PROPOSED
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2016/17
Table of Contents page 2
Operating Transfers
Schedule of Interfund Transfers ..................................................................................................................... C - 25
Fund Balance
Fund Balance Activity Summary - by Fund ................................................................................................... C - 26
Fund Balance - 5 Year Comparative Balances .............................................................................................. C - 28
Departmental Budgets
Department Revenues – by Program ............................................................................................................. C – 30
Department Expenditures – by Program........................................................................................................ C - 32
In Kind Donations
In Kind Donations ......................................................................................................................................... C – 34
Fee Related Project List ................................................................................................................................. C - 35
Staffing
Departmental Staff – by Fund ....................................................................................................................... C - 37
Summary of FTEs – by Department ............................................................................................................... C - 38
5 Year History of Funded Positions –by Department ..................................................................................... C - 39
Summary of Personnel Changes ..................................................................................................................... C - 40
Positions by Home Department ...................................................................................................................... C - 44
DEPARTMENTAL BUDGETS
Departmental Budget Listing.......................................................................................................................... D - 1
TOWN OFFICES
Town Offices Overview ................................................................................................................................. D - 3
Town Council Administration ........................................................................................................................ D - 7
Town Attorney Administration ...................................................................................................................... D - 11
Internal Service Fund
Liability Self Insurance Fund ......................................................................................................................... D - 15
PROPOSED
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2016/17
Table of Contents page 3
ADMINISTRATIVE SERVICES DEPARTMENT
Administrative Services Department Overview ............................................................................................ D - 19
Town Manager’s Office Administration ....................................................................................................... D - 23
Human Resources .......................................................................................................................................... D - 35
Finance & Administrative Services ............................................................................................................... D - 41
Clerk Administration ..................................................................................................................................... D - 49
Non-Departmental ......................................................................................................................................... D - 55
Internal Service Funds
Management Information Systems ................................................................................................................ D - 61
Workers’ Compensation Fund ....................................................................................................................... D - 67
Office Stores Fund ......................................................................................................................................... D - 71
COMMUNITY DEVELOPMENT DEPARTMENT
Community Develop ment Department Overview ........................................................................................ D - 73
Community Development Administration ................................................................................................... D - 77
Development Review ................................................................................................................................... D - 81
Advanced Planning ....................................................................................................................................... D - 87
Building & Inspection Services ................................................................................................................... D - 91
Code Compliance Program ........................................................................................................................... D - 97
BMP Housing Program ................................................................................................................................ D - 101
Pass-Through Accounts ............................................................................................................................... D - 105
POLICE DEPARTMENT
Police Department Overview........................................................................................................................ D - 107
Police Administration ................................................................................................................................... D - 117
Records and Communications ...................................................................................................................... D - 121
Personnel and Community Services ............................................................................................................. D - 127
Patrol ............................................................................................................................................................ D - 133
Traffic ........................................................................................................................................................... D - 141
Investigations............................................................................................................................................... D - 145
Parking Management Fund .......................................................................................................................... D - 151
Pass-Through Accounts ............................................................................................................................... D - 155
Special Revenue Funds
Operating Grants .......................................................................................................................................... D - 157
PROPOSED
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2016/17
Table of Contents page 4
PARKS & PUBLIC WORKS DEPARTMENT
Parks & Public Works Department Overview ............................................................................................. D – 161
Parks & Public Works Administration ........................................................................................................ D – 167
Engineering Program Services .................................................................................................................... D – 171
Engineering Development Services ............................................................................................................. D – 177
Park Services .............................................................................................................................................. D – 181
Environmental Services ............................................................................................................................... D – 187
Streets and Signals ....................................................................................................................................... D – 193
Property Damage ......................................................................................................................................... D – 199
Pass-Through Accounts ............................................................................................................................... D – 201
Internal Service Funds
Equipment Replacement Fund ..................................................................................................................... D – 203
Vehicle Maintenance Program .................................................................................................................... D – 207
Facilities Maintenance Program .................................................................................................................. D – 211
Special Revenue Funds
Non-Point Source Program .......................................................................................................................... D – 215
Assessment Districts .................................................................................................................................... D – 221
LIBRARY DEPARTMENT
Library Department Overview...................................................................................................................... D - 235
Library Administration ................................................................................................................................. D - 241
Adult Services .............................................................................................................................................. D - 245
Youth Services ............................................................................................................................................. D - 249
Acquisitions & Cataloging ........................................................................................................................... D - 255
Circulation / System Administration ............................................................................................................ D - 259
Trust and Agency Funds
Library Trust Fund ....................................................................................................................................... D - 263
Clelles Ness Trust Fund ................................................................................................................................ D - 265
Susan McClendon Trust Fund ...................................................................................................................... D - 267
Barbara Jones Cassin Trust Fund ................................................................................................................. D - 269
PROPOSED
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TOWN OF LOS GATOS
OPERATING AND CAPITAL SUMMARY BUDGET
FISCAL YEAR 2016/17
Table of Contents page 5
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview ....................................................................................................... E - 1
General Fund Appropriated Reserve .............................................................................................................. E - 7
Traffic Mitigation Fund .................................................................................................................................. E - 13
Grants and Awards Project Fund .................................................................................................................... E - 17
Storm Drain Funds ........................................................................................................................................ E - 21
Utility Underground ....................................................................................................................................... E - 27
Gas Tax Fund ................................................................................................................................................. E - 31
SUCCESSOR AGENCY TO THE LOS GATOS REDEVELOPMENT AGENCY
Successor Agency to the Los Gatos RDA Overview ..................................................................................... F - 1
SA - Administration Fund .............................................................................................................................. F - 5
SA - Debt Service Program ............................................................................................................................ F - 7
2002 COP Debt Schedule ........................................................................................................................... F - 8
2010 COP Debt Schedule ........................................................................................................................... F - 10
Computation of Legal Debt Margin ........................................................................................................... F - 11
REFERENCE MATERIALS
List of Funds ................................................................................................................................................... G - 1
List of Programs ............................................................................................................................................. G - 2
Glossary .......................................................................................................................................................... G - 7
List of Acronyms ............................................................................................................................................ G - 16
Index ............................................................................................................................................................... G - 18
Fund Descriptions ........................................................................................................................................... G – 1
List of Funds .................................................................................................................................................... G – 4
List of Programs
PROPOSED
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