TOWN OF
HILLSBOROUGH, CALIFORNIA
ADOPTED BUDGET
FISCAL YEAR 2005- 2006
With Preliminary Budgets
For Fiscal Years 2006- 2007 & 2007- 2008
i
TABLE OF CONTENTS
Introduction
City Manager’s Proposed Budget Transmittal Letter ------------------------------------------- 1
Organizational Chart ----------------------------------------------------------------------------------- 4
Board and Commissions ------------------------------------------------------------------------------- 5
Government Finance Officers Association Distinguished Budget Presentation Award
for Fiscal Year Beginning July 1, 2004 --------------------------------------------------------- 6
California Society of Municipal Finance Officers Certificate of Award for Excellence
in Operational Budgeting 2004- 2005 ----------------------------------------------------------- 7
Executive Summary ------------------------------------------------------------------------------------ 8
Community Profile and Statistics -------------------------------------------------------------------- 21
Budget Process, Fund Structure and Budget Basis -------------------------------------------- 23
Debt Summary ------------------------------------------------------------------------------------------- 25
Budget Summary
Summary of Revenues, Expenditures and Fund Balances ( All Funds) -
Fiscal Year 2003 - 2008------------------------------------------------------------------------- 27
Summary of Revenues, Expenditures and Fund Balances by Fund –
Fiscal Year 2005- 2006 ------------------------------------------------------------------------- 28
Fiscal Year 2006- 2007 ------------------------------------------------------------------------- 29
Fiscal Year 2007- 2008 ------------------------------------------------------------------------- 30
Full- Time Positions Summary ------------------------------------------------------------------------ 31
General Fund Extended Financial Forecast 2004- 2013 --------------------------------------- 33
General Fund
Summary of Revenues, Expenditures and Fund Balance ------------------------------------ 35
General Fund Revenue Details ---------------------------------------------------------------------- 36
Consolidated Schedule of Expenditures by Object Code ------------------------------------- 38
Departmental Organization, Responsibilities, Accomplishments & Objectives -----------
City Council ----------------------------------------------------------------------------------------- 41
City Manager --------------------------------------------------------------------------------------- 43
City Attorney ---------------------------------------------------------------------------------------- 46
Finance ----------------------------------------------------------------------------------------------- 48
General Government ----------------------------------------------------------------------------- 52
Police ------------------------------------------------------------------------------------------------- 53
Fire----------------------------------------------------------------------------------------------------- 57
Planning ---------------------------------------------------------------------------------------------- 61
Building ----------------------------------------------------------------------------------------------- 65
Public Works Department ----------------------------------------------------------------------- 68
Public Works Administration -------------------------------------------------------------- 71
Streets ------------------------------------------------------------------------------------------ 72
Special Revenue Funds
Public Safety Special Tax Fund ---------------------------------------------------------------- 73
Gas Tax Fund -------------------------------------------------------------------------------------- 74
Measure “ A” Tax Fund --------------------------------------------------------------------------- 75
Police Grants Fund -------------------------------------------------------------------------------- 76
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Capital Projects Fund
Capital Projects Fund ----------------------------------------------------------------------------- 77
Capital Projects Status Report - Projected at June 30, 2005 -------------------------- 78
Summary of Requests for Capital Improvement ------------------------------------------- 79
Individual Capital Improvement Requests --------------------------------------------------- 80
Internal Service – Replacement Fund
Replacement Fund -------------------------------------------------------------------------------- 87
Vehicle Replacement Schedule ---------------------------------------------------------------- 88
Enterprise Funds
Water Fund ------------------------------------------------------------------------------------------ 89
Sewer Fund ----------------------------------------------------------------------------------------- 91
Enterprise Funds Capital Improvement Plan ----------------------------------------------- 93
Appendices
Appendix A – Budget and Fiscal Policies
Appendix B – Schedule of Fees and Charges
Appendix C – Resolutions
Budget Adoption – Fiscal Year 2005- 2006
Fees and Charges – Fiscal Year 2005- 2006
Appropriations Limit – Fiscal Year 2005- 2006
Appendix D – Fiscal Year 2005- 2006 Cost Allocation Plan
Glossary
8
EXECUTIVE SUMMARY
Mission
statement
The government of the Town of Hillsborough exists to serve the needs of our
diverse community by providing for its safety and well- being, while promoting a
superior quality of life.
STRATEGIC PLANNING
Budget
planning
process
Policy
framework
and city goals
Strategic plan
The Town of Hillsborough’s budget planning process continues to evolve towards
the ideals based on the guidelines issued by the National Advisory Council for
State and Local Budgeting.
Based on Council’s guidance, city goals and priorities were developed and
served as the basis for the development of the budget proposals and the core of
the city strategic plan. The city goals form the backdrop and serve as the policy
guidance to staff in the development of the budget proposal. Departmental goals
or key plans can be individually linked to one or more of the following city goals:
To protect neighborhoods and family environments through responsive
land use planning and quality neighborhood services.
To provide a safe community in which to live, work and play.
To protect the capital investment of the City in its facilities and
infrastructure, and develop new ones as necessary.
To assure the long- term financial stability of the City through an active
and comprehensive approach to financial planning.
To provide positive community experiences through the development of
quality programs.
To actively participate in providing efficient inter- jurisdictional operations
that focus on cost- effective services to the community.
To provide effective representation of the City through active involvement
in municipal associations and interaction with other government entities
and community organizations.
To provide an efficient work environment and promote employee
excellence.
City staff used this policy framework and developed shorter- term steps required
towards the Council’s goals and priorities. Departments develop departmental
plans related to the city’s plan and their own initiatives for continuous
improvement in their services and service delivery.
MACRO BUDGET PROCESS
Budget
mechanics
The town’s budget mechanics follow the “ Macro Budget Process”. It essentially
calls for using a base budget and showing cost increments above that base to
provide complete visibility to the Council and the community.
The base budget is the prior period’s budget less non- recurring costs covering
one- time programs or projects, capital outlay and infrastructure investments.
Added to the base in increments were salary and benefit changes, adjustments to
materials and services beyond staff’s control such as utility rate increases and
increases for certain contractual services, requested one- time items for capital,
technology and infrastructure and program or service enhancements.
9
GENERAL FUND ( GF)
Adopted
budget for FY
05/ 06;
preliminary
estimates for
FY 06/ 07 and
FY 07/ 08
Discussed below is the GF adopted budget for fiscal year 2005- 2006 and
preliminary budgets for 2006- 2007 and 2007- 2008. Fiscal year 2005- 2006 would
have been the 2nd of a 3- year budget that Town traditionally develops but due to
the difficult financial times and uncertainties in several areas both at the local and
the state level, staff does not present a 3- year budget but rather submits
preliminary figures ( rough draft) intended to be starting points for future budget
planning based on updated information for the next 2 fiscal years.
A balanced
GF budget for
FY 05/ 06
with 3%
growth from
the previous
year
The 2005/ 2006 adopted budget sets to maintain status quo with only a 3% growth
in revenues and expenditures. And although there were big increases in
retirement and health insurance costs, these costs were offset with the
reprogramming of the scheduled transfers to the vehicle replacement funds and
the reserve for “ post employment benefits”.
The Town, as the rest of the peninsula cities, comes to rely on a new revenue
source – the Return of Local Property Tax commonly called Excess ERAF.
Pursuant to Revenue and Taxation Code sections 97.2 and 97.3, property tax
contributions made by the County to the Education Revenue Augmentation Fund
( ERAF) in excess of mandated school funding are to be returned to the County,
agencies and other taxing districts. This revenue is approximately $ 380,000 per
year for the Town.
Staffing level which was slightly reduced from the level 2 years ago by not filling
vacant positions, remain virtually the same. Funding for 1 of the 3 vacant
positions in the Police Department is resumed and an additional contract building
inspector are included in this budget.
Summarized below is the GF adopted budget for Fiscal Year 2005- 2006 with
comparative figures for the year before and 2 years after and a comparison of the
projected GF fund balance to the recommended minimum reserves at 30% of the
operating budget. A detailed report can be found on page 35 of this budget
document.
Projected
Actual
2004/ 2005
Adopted
2005- 2006
Preliminary
2006- 2007
Preliminary
2007- 2008
Revenues
Expenditures
Excess ( Shortfall)
Beginning Fund Balance
Ending Fund Balance
$ 15,472,283
15,441,655
30,628
7,735,434
$ 7,766,062
$ 15,885,118
15,885,118
- 0 -
7,766,062
$ 7,766,062
$ 17,117,100
17,117,100
- 0 -
7,766,062
$ 7,766,062
$ 17,700,730
17,700,730
- 0 -
7,766,062
$ 7,766,062
Minimum level
of reserves
Recommended minimum
reserves @ 30% of operating
Budget
$ 4,632,497
$ 4,765,535
$ 5,135,130
$ 5,310,219
Assumptions on State Subventions and Property Tax ERAF Shifts
State/
County
Subventions
The budget is based on the following assumptions relating to state subventions:
Full vehicle license fee backfill;
ERAF III shift from the town will be implemented only through FY 05/ 06 –
approximately $ 321,000;
Full and continuous funding of the COPS ( SLESF) grant funding -
$ 100,000;
Mandated costs funding – approximately $ 25,000;
Continuous receipt of ERAF refund from the County of San Mateo –
approximately $ 380,000.
No more “ take- aways” in the spirit of the newly passed Proposition 1A.
10
Further, the preliminary budget in FY 06/ 07 assumes receipt of the vehicle
license fee gap from FY 03/ 04 in the amount of $ 186,000.
Revenue Projections
Presented below are the revenues projections:
Projected
Actual
2004- 2005
Adopted
2005- 2006
Preliminary
2006- 2007
Preliminary
2007- 2008
Revenue
summary
Property taxes ( excludes ERAF
III shift)
Special public safety tax
Business license
Construction permits
Vehicle license fee
Fees and service charges
All others
Total Revenues
$ 8,145,836
2,188,202
580,511
806,053
700,000
957,176
2,094,505
$ 15,472,283
$ 8,574,729
2,228,556
597,926
830,236
742,000
1,080,571
1,831,100
$ 15,885,118
$ 9,118,634
2,228,556
615,864
855,143
942,945
1,116,187
2,239,771
$ 17,117,100
$ 9,714,019
2,228,556
634,340
880,799
787,223
1,143,901
2,311,892
$ 17,700,730
Below is a graph presentation of the 2005- 2006 GF revenue breakdown:
WHERE THE MONEY COMES FROM - GENERAL
FUND REVENUES
All others
Vehicle license fee 14%
5%
Construction permits
5%
Business license
4%
Fees and service
charges
7%
Special public safety
tax
14%
Property taxes
51%
MAJOR REVENUES ANALYSIS
Property Tax Revenues
An aggressive
7% annual
growth for
secured
property tax
Property tax revenue is the Town’s largest discretionary GF revenue source.
Average secured property tax growth for the last 10 years was 8.44% and
projections for the next three years reflect an aggressive 7% annual growth,
assuming no additional shifts to the Educational Augmentation Revenue Fund
( ERAF). Unsecured property tax which is approximately $ 580,000 per year has
remained stable in the last three years and is projected to remain flat in the next
three years.
As part of the State’s budget solution in FY 2004- 2005, the Governor agreed to
support local government efforts to pass Proposition 1A to ensure long- term local
revenue protection in return for $ 1.3 billion in local property tax for education for
two fiscal years. The Town’s portion of this shift is around $ 300,000 each year.
This budget document contained provision for the State’s additional shift ( ERAF
III) for Fiscal Years 2004/ 2005 and 2005/ 2006. Another line has been added to
the graph below to reflect the level of revenues incorporating the shift.
11
Secured and Unsecured Property Tax Revenues
$ 0
$ 2
$ 4
$ 6
$ 8
$ 10
$ 12
94/ 95 95/ 96 96/ 97 97/ 98 98/ 99 99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
Millions
w/ ERAF I/ II Property Tax w/ ERAF III
Special Police and Fire Tax
Special Police
and Fire Tax
reaches
maximum
limit in FY
05/ 06.
The Special Police and Fire tax, a non- ad valorem tax on parcels of real property
approved by the voters on June 2, 1998, augments funding to maintain and
enhance police and fire protection and prevention services including paramedic
services. The measure initially set a maximum of $ 496 and $ 190 per improved
and unimproved parcel respectively and allowed a 2% increase each year but not
to exceed 115% ($ 570 and $ 218) of the initial maximum amounts. Current
revenue projections amount to approximately $ 2.2M a year. The maximum
allowed by law is reached in this budget year – FY 05/ 06. The volunteer Citizens
Financial Advisory Committee continues to explore the possibility of setting new
limits that will allow automatic CPI adjustments.
Vehicle License Fee ( VLF)
Full “ backfill”
of VLF
subsidy and
moderate
annual growth
for the next 2
years.
The VLF revenue represents approximately 5% of the Town’s GF revenues. It is
a tax on the ownership of a registered vehicle of which 81.25% is allocated to
cities and counties on a population basis. Starting in1998, the State reduced the
rate from its original 2% to 0.65%. Under the law, local governments are
“ backfilled” by the state GF for any loss of revenue due to the VLF reductions.
The law contained provisions that if State GF revenues are insufficient to fund
this subsidy, then the offset would be removed and the effective taxpayer rate
would return to its 1998 level. On June 19, 2003, the State made findings of
insufficient revenues and “ pulled the trigger” to set back the rates, a move that
was repealed by the incoming Governor starting with the October 2003
registrations. A special appropriation was passed to resume backfill to the local
governments except for the “ 90- day backfill gap” that resulted, payment of which
is deferred to August 2006. That gap and the subsequent “ payout” are reflected
in the dip and the spike on the respective years, illustrated in the graph below.
The Town’s adopted and preliminary budgets reflect continuous receipt of the
VLF backfill.
12
Vehicle License Fee ( VLF) Revenue
$ 0
$ 100
$ 200
$ 300
$ 400
$ 500
$ 600
$ 700
$ 800
$ 900
$ 1,000
95/ 96 96/ 97 97/ 98 98/ 99 99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
Thousands
Construction Permits
Construction permits, another major source of GF revenues ( 5% of total
revenues) show an upward swing starting in FY 03/ 04 after two successive bad
years. The upward trend is expected to continue as the economy seems to pick
up. A cautious 3% increase each year is projected for this budget cycle.
Although building permits issued went up by more than 12% from 03/ 04 to 04/ 05,
the increase did not translate to higher revenues as the type of permits have
changed and the permits consist primarily of improvements to existing structures.
The same trend is expected for the next 3 years.
Construction Permits Revenue
A 3% annual
growth in
construction
permits.
$ 0
$ 100
$ 200
$ 300
$ 400
$ 500
$ 600
$ 700
$ 800
$ 900
$ 1,000
97/ 98 98/ 99 99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
Thousands
Business License Fee
Another major revenue source is the business license fee which represents
approximately 4% of total GF revenues. Although the Town does not allow
business and commercial outfits, service providers to the Town residents are
required to pay the fee. The fee is also assessed on rental of properties, home
businesses and title insurance companies for the title insurance policies issued
when property ownership turns over.
13
As majority of the fees come from construction activities in the most recent years,
the revenue mirrors that of the construction permits as reflected in the following
graph.
Business License Fee Revenue
$ 0
$ 100
$ 200
$ 300
$ 400
$ 500
$ 600
$ 700
97/ 98 98/ 99 99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
Thousands
Fees and Service Charges
To achieve our fiscal objective to diversify the Town’s revenue base and working
towards the user fee cost recovery goals, fees and service charges are regularly
reviewed to ensure that they keep pace with changes in the cost- of- living as well
as changes in methods or levels of service. The graph below shows the trend of
recovery level assumed by the Town since FY 99/ 00.
Fees and Service Charges
$ 0
$ 200
$ 400
$ 600
$ 800
$ 1,000
$ 1,200
$ 1,400
99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
Thousands
General Fund Expenditures Summary
FY 05/ 06 expenditures budget rose 3% over the previous budget as summarized
below:
14
Projected
Actual
2004- 2005
Adopted
2005- 2006
Preliminary
2006- 2007
Preliminary
2007- 2008
A 3% increase
in 2005- 2006
proposed
budget
General government
Public safety
Community services
Streets
Total
% of change over prior year
$ 770,787
11,158,589
2,133,804
1,378,475
$ 15,441,655
13%
$ 729,372
11,674,537
2,101,626
1,379,583
$ 15,885,118
3%
$ 786,643
12,577,661
2,332,749
1,420,047
$ 17,117,100
8%
$ 803,635
13,109,931
2,344,742
1,442,422
$ 17,700,730
3%
As previously discussed, to hold down the 05/ 06 costs to the 3% growth despite
big increases in retirement and health insurance costs, scheduled transfers to the
asset replacement fund and other miscellaneous reserves were reprogrammed to
the current year and the next fiscal year – hence, the 8% expenditure hike in FY
06/ 07.
The following graph shows how the General Fund moneys are spent:
WHERE THE MONEY GOES - GENERAL FUND
EXPENDITURES
General government
5%
Public safety
73%
Community services
13%
Streets
9%
The table below breaks down the 2005- 2006 expenditures by category and
compares them to the previous budget year:
Projected
Actual
2004- 2005
Adopted
2005- 2006
Increase
( Decrease)
% of
Change
Budget
breakdown by
category
Salaries and benefits:
Salaries
Retirement costs
Health & other insurances
Retired employee health
Insurance
Workers comp insurance
All others
Total salaries & benefits
Materials & Services
Grand Total
$ 8,181,754
1,657,124
1,009,707
520,900
424,794
1,382,023
13,176,302
2,265,353
$ 15,441,655
$ 8,231,068
2,301,323
1,215,006
590,060
493,810
1,361,945
14,193,212
1,691,906
$ 15,885,118
$ 49,314
644,199
205,299
69,160
69,016
( 20,078)
1,016,910
( 573,447)
$ 443,463
1%
39%
20%
13%
16%
- 1%
8%
- 25%
3%
Program Level Changes
Program
Expansion –
Building
Inspection
The FY 05/ 06 adopted budget reflects a request from the Building Inspection
Division to hire a contract inspector that will initially cost $ 97,500 per year. In the
most recent years, the division found the need for additional staff to help with
inspections due to the increase in the volume of inspections requested.
Additional labor resource is also needed to implement the newly adopted
construction management ordinance.
15
2 Police Vacant Positions Remain Unfilled
One ( 1) Police
vacant
position to be
funded
The adopted budget restores funding for 1 of the 3 vacant positions in the Police
Department to relieve some scheduling and administrative inefficiencies brought
about with fewer field personnel. However, the 2 other positions ( 1 Lieutenant
and 1 Police Officer) continue to be unfilled.
The financial projection shown on page 33 of this budget document that extends
to FY 12/ 13 continues to reflect not funding the 2 vacant positions.
Other Expenditures Highlights
Transfers to
replacement
reserves
repro-grammed
Majority of the scheduled transfers to the asset replacement fund for FY 05/ 06
has been reprogrammed to be either funded in the current year ( FY 04/ 05) or
deferred to FY 06/ 07.
Retirement Costs
The adopted budget also reflects the change in the Police Group retirement plan
to 3% @ 50 and the Miscellaneous Group retirement plan to 3% @ 60. The labor
contracts with the Fire Groups which include a 2% @ 50 retirement plan expire at
December 31, 2007 and March 31, 2008. The extended financial projection
reflects change to 3% @ 55 programs for the Fire’s retirement plans effective
7/ 1/ 07.
PUBLIC FACILITIES CAPITAL IMPROVEMENT PLAN
The adopted budget continues to reflect minimal funding to public facilities capital
improvement. It includes the following projects.
Additional funding to the fuel pump station
at Police Department site from $ 37,000 to
$ 50,000
Replacement of 3 air- condition/ heat units
& door at the Police Department
VOIP Communication ( This is only a
request for funding. The project will be
presented back to the Council for
approval.)
Continuation of the implementation of the
Information Technology Strategic Plan
Annual Street Overlay
Total
$ 13,000
30,100
25,000
70,295
400,000
$ 538,395
There are little anticipated savings related to above projects. None of the
projects will require additional staff. The projects will be largely performed by
outside vendors.
The fuel pump station project insures a secondary fuel source for emergency
vehicles and eliminates the frequency of patrol vehicle visits to the Corporation
Yard during weekend for refueling purposes. Minimal maintenance costs are
projected for this project. The second item on above list is intended to replace
older equipments and fixtures. The VOIP and the Technology Strategic Plan will
enhance operations and services.
The street project will repair 50 street segments which are about twice the
number of segments repaired in the prior period. A new treatment technique will
16
prevent the asphalt from breaking apart, reducing the appearance of cracks and
potholes. This should reduce the demands for road maintenance on the treated
roads; however, there would no direct effect on the cost of operations this budget
year.
ASSET REPLACEMENT FUND
$ 252,000
worth of
vehicle
replacements
Nine vehicles are expected to be replaced in this year’s budget for a total amount
of $ 252,000 as reflected in page 88 of this budget document.
The following table illustrates compliance to the reserve requirement for the
Asset Replacement Fund pursuant to Town’s fiscal policy:
04/ 05 05/ 06 06/ 07 07/ 08
Projected working capital
reserved for asset replacement $ 2,279,321 $ 1,952,659 $ 1,980,257 $ 2,414,232
Reserve requirement @ 20% of
assets $ 534,542 $ 584,942 $ 661,942 $ 698,942
ENTERPRISE FUNDS – WATER AND SEWER OPERATIONS
2005- 2006 Operating Budget – Water and Sewer Funds
No water rate
increase; 4%
increase in
sewer rates.
The adopted budgets prepared under generally accepted accounting principles
( GAAP) basis for the water and sewer operations basically maintain the same
level of operations from the previous year.
A special audit of the San Francisco Public Utilities Commission concluded that
the Commission has overcharged the Peninsula and East Bay wholesale users.
A wholesale rate reduction of 9.7% is expected to be extended to the users
effective April 2005 and through FY 06/ 07 for the overcharge. However, the rates
are expected to go up when the Commission starts rebuilding the $ 4.3 billion
Hetch Hetchy water system.
The FY 05/ 06 adopted budget for the Water Enterprise includes a motion to place
in a Rate Stabilization Reserve an estimated amount of $ 330,000 per year
subject to the availability of remaining excess revenues in FY 05/ 06 and FY
06/ 07. The budget seeks to avoid drastic rate increases in the near future when
the Commission begins to pass on the Town’s share for the major improvements
to the water source.
A sewer rate increase of 4% is approved to comply with the required debt
coverage in the bond covenant and to pay for our share of the capital
improvements of the wastewater treatment facilities of the City of Burlingame with
which the Town contracts for disposal services.
Below is a summary of the adopted budgets including reserve requirement
compliance pursuant to the Town’s fiscal policy.
Water
Sewer
Combined
Operations
Operating
budget
complies with
the required
debt service
coverage and
minimum
level of
reserves
Operating revenues
Operating expenses including depreciation
Change in net assets
Beginning net assets
Ending net assets
CASH BASIS:
Expenses and debt service less depreciation
Excess operating revenues
$ 7,041,180
7,111,482
( 70,302)
19,011,645
$ 18,941,343
$ 6,181,220
$ 859,960
$ 5,381,840
5,670,322
( 288,482)
9,879,513
$ 9,591,031
$ 5,027,234
$ 354,606
$ 12,423,020
12,781,804
( 358,784)
28,891,158
$ 28,532,374
$ 11,208,454
$ 1,214,566
17
DEBT SERVICE COVERAGE:
Operating expenses before debt service and
excluding depreciation
Net revenues available for debt service
Total debt service
Debt service coverage
$ 5,560,232
$ 1,480,948
$ 620,988
$ 2.38
$ 3,881,952
$ 1,499,888
$ 1,145,282
$ 1.31
$ 9,442,184
$ 2,980,836
$ 1,766,270
$ 1.69
RESERVE REQUIREMENT:
Projected working capital $ 10,124,674 $ 607,387 $ 10,732,061
Reserve requirement ( 20% of combined
Operations)
$ 1,236,244
$ 1,005,447
$ 2,241,691
Water and Sewer Capital Improvement Plan
Remaining
bond
proceeds to
continue
Capital
Improvement
On August, 2003, the Town issued $ 15,000,000 of variable rate certificates of
participation 2003 Series A to finance various water and wastewater projects,
consistent with the enterprise’s ten year capital improvement plan. Bond
proceeds will fund majority of the following capital improvement plan:
Plan 05/ 06 06/ 07 07/ 08 08/ 09
Water
Sewer
Storm Drain
Total
$ 3,998,700
1,826,500
213,600
$ 6,038,800
$ 2,878,000
2,397,000
127,600
$ 5,402,600
$ 1,111,500
1,439,500
160,800
$ 2,711,800
$ 1,095,000
3,984,000
144,000
$ 5,223,000
Most water projects this year are upgrades to existing main, replacements of
generators and pumps, and reconstruction of 2 storage tanks. The replacement
of the pumps and generators will lessen the burden of monthly maintenance, and
should reduce the Town’s energy expenses. The replacement of the mains and
tanks has little effect on day- to- day operations, but should enhance fire protection
and minimize emergency repairs in the future.
Sewer capital projects typically address the worst maintenance problems within
the 94 miles of sewer mains. The bulk of work time for the 7- member crew is
spent clearing root and other debris from the mains. Old clay mains are being
replaced by new high density polyethylene mains that should have 100- year
useful life, and should not require any maintenance as long as they are not
penetrated by roots. The current projects will not, however, reduce the current
need for maintenance within the sewer system.
LOCAL ECONOMIC INDICATORS
The following indicators providing information on current local economic activity,
are used to establish trend and assist in generating projections for the major
revenues and expenditures growth:
Bay Area Consumer Price Index ( CPI)
Assessed Valuations – Secured Properties
Median Home Price
Building Permits Issued
Unemployment Rate
Bay Area Consumer Price Index ( CPI)
2% CPI
increase
projected in
the Bay Area
The CPI measures the change in the price of goods over time. The change in the
index is referred to as the rate of inflation and is frequently the basis for
calculating future costs. The Bay Area CPI is projected to be stable in the next 2
years.
CPI- U ( All Urban Consumers)
FY Bay Area California US
1991 4.4% 4.1% 4.2%
1992 3.3% 3.6% 3.0%
1993 2.7% 2.6% 3.0%
18
1994 1.6% 1.4% 2.6%
1995 2.0% 1.7% 2.8%
1996 2.3% 2.0% 3.0%
1997 3.4% 2.2% 2.3%
1998 3.2% 2.0% 1.6%
1999 4.2% 2.9% 2.2%
2000 4.5% 3.7% 3.4%
2001 5.4% 3.9% 2.8%
2002 1.6% 2.4% 1.6%
2003 1.8% 2.3% 2.3%
2004 1.2% 2.6% 2.7%
2005 2.2% 2.9% 2.5%
2006 2.0% 2.4% 2.2%
2007 2.0% 2.4% 2.2%
Source: Department of Fi nance
Assessed Valuations – Secured Properties
5% increase
in assessed
values for
secured
properties.
The Town’s assessed values for secured properties still shows a healthy 5%
annual increase in the last 2 years and are expected to continue going up though
leveling off.
Secured Properties – Assessed Values Net of Exemption
$ 0
$ 1,000
$ 2,000
$ 3,000
$ 4,000
$ 5,000
$ 6,000
99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
Millions
Median Home Price
The median home price in the Bay Area climbed to $ 622,000 in April 2005, with
San Mateo County increasing to $ 785,000. Prices rose in all parts of the Bay
Area, up by 19.6% from the previous year with almost similar growth in all
counties.
Median
home prices
increased
by 18.9%
in the
County
Median Home Price
By County
April
2004
April
2005
% of
Change
Bay Area $ 520,000 $ 622,000 19.6%
Alameda $ 487,000 $ 590,000 21.1%
Contra Costa $ 445,000 $ 533,000 19.8%
Santa Clara $ 574,000 $ 681,000 18.6%
San Mateo $ 660,000 $ 785,000 18.9%
San Francisco $ 670,000 $ 770,000 14.9%
Marin $ 738,000 $ 900,000 21.9%
Napa $ 462,000 $ 555,000 20.1%
Solano $ 345,000 $ 415,000 20.3%
Sonoma $ 454,000 $ 560,000 23.3%
Source: Data Quick
19
Building Permits
Below is a graph reflecting building permits activity for the Town:
Building Permits Issued
Building
permits
expected to
have
modest
increases in
the next 3
years
813
972
833 817
739
697
671
770
-
200
400
600
800
1,000
1,200
97/ 98 98/ 99 99/ 00 00/ 01 01/ 02 02/ 03 03/ 04 04/ 05
j
Unemployment Rate
Town’s
unemploy-ment
rate of
1.6% among
the lowest in
the State
The latest unemployment figures show signs of leveling off. The County’s
unemployment rate of 4.1% and Hillsborough’s rate of 1.6% as of April 2005 are
ones of the lowest in the state.
FY San Mateo California US
1996 3.4 7.3 5.4
1997 2.7 6.4 4.9
1998 2.4 6.0 4.5
1999 2.0 5.3 4.2
2000 1.6 4.9 4.0
2001 2.9 5.4 4.7
2002 5.0 6.7 5.8
2003 5.0 6.7 6.0
2004 5.0 6.2 5.5
2005 ( thru Apr) 4.5 5.6 5.3
Source: CA Employment Devel opment Department
MAJOR ACCOMPLISHMENTS FOR THE PREVIOUS BUDGET CYCLE
Adopted the Town’s Residential Design Guidelines that was awarded the
Award of Merit for “ Outstanding Planning- Focused Issue Planning” by the
Northern Section, California Chapter of the American Planning Association.
Launched the Town’s new Website.
Completed Phase II of the Records Management Program – Retention
Schedule
Received both GFOA and CSMFO awards for financial reporting and
budgeting.
Developed a comprehensive treasury policies and procedures manual and
implemented an enhanced investment policy.
Installed a County- wide Electronic Tracing System ( ETS) to locate and
apprehend regional bank robbery suspects.
Completed a successful first year of the merged fire operations.
Adopted the Town’s General Plan update.
Adopted the Construction Management Ordinance.
Completed various capital projects in Water, Sewer and Streets Departments.
Achieved a 68% recycling diversion rate.
20
WHAT LIES AHEAD
Unfunded Liability for ( Other) Post Employment Benefit ( OPEB)
Unfunded
liability for
post
employment
benefits
Until recently when it starts to negotiate with the labor groups for a reduced level
of post employment benefit for new hires, the Town provides postretirement
health benefits, administered through CalPERS and other compensated
absences. There currently, are 75 retirees receiving the postretirement health
benefits. The Town finances the plan on a pay- as- you- go basis. In July 2001,
the Town started to put aside minimal amounts from the GF towards a reserve to
fund this liability. The planned transfers have either been trimmed or deferred
altogether to help balance the recent budgets.
The Governmental Accounting Standards Board ( GASB), the authoritative body
that sets standards for state and local governments, is developing accounting and
reporting standards for post employment benefits. The proposed standard
generally would require that employers recognize the benefits on an accrual basis
( i. e., form of compensation) as benefits are earned by employees and that
accounting for the cost be treated similar to that for pension benefits. As such,
unfunded liability for the benefit should be reflected in the books. An informal
valuation done on June 30, 2000 estimates the Town’s unfunded actuarial liability
for qualified employees, are in excess of $ 10M.
Employee Compensation and Benefits
The Town employees are divided into five groups for the purpose of determining
salary compensation and benefits – Public Works and Clerical, Police, Fire, Fire
Administrators and the unrepresented employees. The Town continues to
negotiate for cost containment in the area of personnel costs which represent
approximately 85% of the total budget. Most recently, Town successfully
negotiated to limit its cost for retirees’ health insurance benefits for most labor
groups. However, it continues to be guided with its policy to compensate its
employees at competitive levels.
Proposition 4 Appropriations Limit
The Town is within approximately $ 1.4 million of the State- defined limit and does
not expect to exceed it in the near future. It continues to closely monitor its
appropriations limit and will be ready to address the issue if it goes over the limit.
CONCLUSION
The financial outlook for the Town is improving though there still are many
uncertainties concerning State funding and its impact on the Town’s budget.
However, a recovering economy, strong local real estate market and prudent
fiscal management, help maintain the Town’s finances in shape. Difficult
budgetary decisions are still required in the areas of retirement and health
insurance costs both for active and retired employees. Keeping a balanced
budget in the current times has been a difficult task. But it has been made
possible by the departments’ efforts and most importantly, by the Council in
identifying and confronting the problems at an early stage and making the difficult
decisions necessary to balance the budget and maintain the Town’s commitment
to fiscal health and responsible stewardship of the resources entrusted to it.
21
COMMUNITY PROFILE AND STATISTICS
Brief History
The Town of Hillsborough is a residential community located in San Mateo County, California and
incorporated on May 5, 1910 after a popular vote of 60- 1 held on April 25, 1910. The Town
initially included a series of large estates, some of which over time, were divided into the now
existing mix of large estate parcels, acreage and minimum one- half acre lots. The Town is
located west of Highway 101 and El Camino Real and east of Highway 280 within a short
commute to San Francisco and minutes from San Francisco International Airport.
Town’s Profile
The community location offers excellent weather and a geographic advantage to its residents.
One of the main attractions that Hillsborough has for home buyers is its rural charm, which is not
always captured in the newer developments. The community is well known for its trees and rural
nature. It still offers its escape from the pressures of the city. In addition to its generally quiet
atmosphere, people are attracted to Hillsborough for its excellent public schools, fine police and
fire protection, public works service, and the stability that the community offers. The Town’s
community based school system receives many awards and consistently provides high scholastic
achievement. There are several private schools located in the community.
For the last 12 years, the Town of Hillsborough is consistently ranked as one of the safest cities in
the nation as well as one of the safest among cities with populations over 10,000, as reported in
the Federal Bureau of Investigation ( FBI) annual Uniform Crime Report.
On April 20, 2004, the Town of Hillsborough signed a Joint Powers Agreement with the City of
Burlingame for combined fire services providing both economic and service delivery benefits.
The combined operations effectively reduced the costs of providing the same level of services to
the residents of both cities with fewer personnel ( 13 positions eliminated through attrition). The
Town’s estimated cost savings from the merge are in excess of $ 700,000 annually.
The community residents provide a commendable level of support to the municipal government
and individual departments through a number of advisory bodies, a community beautification
foundation, enhanced communication through a quarterly newsletter, an annual holiday party for
the employees, and other forms of recognition. The residents work diligently at maintaining the
historical and strong family- based community values.
Land Area and Population
The Town currently has a land area of approximately 6.23 square miles and a population of
10,983. It is empowered to levy a property tax on both real and personal property located within
its boundaries. The Town has also approved a public safety special tax designated for public
safety operations and capital expenditures including paramedic and fire automatic aid response
programs, and a voter- approved ½ % sales tax designated for streets and road purposes.
Form of Governance
The Town operates under the council- manager form of government. Policy- making and
legislative authority are vested in the governing city council, which consists of a mayor, a vice-mayor
and three council members. Council members are elected to overlapping four- year terms,
in even numbered years. The Council members select the Mayor and Vice- Mayor every year.
The Council is responsible among other things, for passing ordinances, adopting the budget,
22
appointing commission and board members and hiring the City Manager and the City Attorney.
The City Manager is responsible for carrying out the policies and ordinances of the governing
council, for overseeing the day- to- day operations of the Town, and for appointing the heads of the
Town departments.
Miscellaneous Statistics
Miles of Streets
Number of Budgeted Employees
POLICE -
Number of station
Number of sworn personnel
FIRE ( COMBINED OPERATIONS) –
Number of fire stations/ companies
Number of fire protection personnel
WATER ENTERPRISE –
Number of accounts
Average units of daily consumption
Miles of water mains
Number of water tanks and
distribution reservoir
SEWER ENTERPRISE –
Number of accounts
Miles of sewer mains
Miles of storm drain piping
LIBRARY
RECREATION
EDUCATION –
Hillsborough City School District
Private Schools
81
108.75
1
25
5 Stations/ Engine Companies/ 1 Truck Company
73
4,174
4,407
97.4
17 tanks
1 reservoir
3,882
93.79
33.22
Provided through Burlingame and San Mateo
Libraries
Provided through Hillsborough Recreation Joint
Power Agreement
Elementary:
North Hillsborough Elementary
South Hillsborough Elementary
West Hillsborough Elementary
Middle School:
Crocker Middle School
Nueva Learning Center – Preschool, K – 8
Crystal Springs Uplands School – Grades 6 - 12
23
BUDGET PROCESS, FUND STRUCTURE AND BUDGET BASIS
The City Budget
The Town of Hillsborough provides a wide variety of services including police and fire protection,
construction and maintenance of streets and other infrastructure, sanitation services, delivery of
water service and certain recreational activities and other community services. Municipal
services are financed through a variety of taxes, fees, charges for services and intergovernmental
subventions. In order to plan for the delivery of services and efficiently manage the revenues that
support these services, the Town adopts a financial plan.
Direction of the budget comes from many sources. The State Constitution and the Town local
fiscal policy provide the basic legal requirements and time lines for the process. Council and the
Financial Advisory Committee goals and public input provide the policy direction to respond to the
needs of the community.
The Town’s fiscal year runs from July to June. Pursuant to its Fiscal and Budget Policies
( Appendix A), the Town may adopt budgets for a term of one or more fiscal year( s). As a matter
of procedure, Council conceptually approves a three- year budget. However, the State and
Town’s local policy require that prior to each fiscal year an appropriation resolution must be
adopted to authorize budgeted expenditures for the coming fiscal year.
In this budget cycle, due to the uncertainties in several areas both at the local and the state level,
Council did not consider a 3- year budget. Although 3- year budget figures are still presented, the
last 2 of the 3- year cycle are preliminary figures.
Budget Process
The intent of the process is more than just budget preparation and financial presentation of
revenues and expenditures but rather the most important objective is to generate a sound
operational plan to serve the residents of the community and measure the impact of decisions
projected in financial plan.
The Town’s budget is developed over a five month period, beginning in February and ending in
the budget adoption in June. The budget development is headed by the City Manager and the
Finance Director together with the city’s department heads.
Outlined below is the budget process calendar:
Month Process
February
March
April - May
By June
July- Aug
Revenue projections and economic assumptions.
Departments prepare budgets; review budget and hold study
sessions; Prepare and print recommended budget.
Study Session with the Financial Advisory Committee.
Study Session with Council; Public Hearing
Council Approves Budget.
Prepare and Public Adopted Budget
24
Fund Accounting
Fund accounting is used both for budgeting and accounting purposes. Each fund is established
for a specific purpose and is considered a separate accounting entity.
The Town utilizes several types of funds: General, Special Revenues, Capital Project, Internal
Service and Enterprise Funds.
The general fund includes the majority of city services that include the City Council, City
Administration, City Attorney, Finance, Planning and Building Inspection, Police, Fire and Public
Works.
The special revenue funds each have specific revenue sources, which are restricted to specific
purposes for expenditure by federal or state law, or by city ordinance or resolution. Special
revenue funds include the Public Safety Special Tax fund, Gas Tax Fund, Measure ” A” Tax Fund
and the Police Grants Fund.
The city’s Capital Project Fund is funded by various sources such as grant funds, specific fees
and transfers from the General and the Special Revenue Funds.
The internal service fund provides replacement and reserves to other city departments. Included
in the fund are replacement and reserves for equipment, computer systems, vehicles,
communication equipment, dispatch and paramedic equipment and retirees health insurance
costs. The fund is supported by charges and transfers from the various funds that use the
services.
The enterprise funds consist of the Water and Sewer Funds that are supported by the service
charges from the users of the systems.
Budget Basis
The Town adopts annual budgets on a basis consistent with generally accepted accounting
principles for all governmental funds except the capital projects funds, which adopt project- length
budgets. The basis used for budgeting is the same as used in accounting. Budgets are also
adopted and controlled for the proprietary funds. The basis of fund accounting and budgeting
varies according to which category the fund resides.
Governmental funds, which include the General, Special Revenue and the Capital Project Fund
use the modified accrual basis of budgeting. This means that revenues are recognized when
they become measurable or available while expenditures are accounted for or recognized in the
budgeting period incurred.
Proprietary funds which include the Enterprise and the Internal Service Funds, use the accrual
basis of budgeting. Revenues are recognized when they are earned and expenses are
recognized when incurred. The cash basis budget in the proprietary funds is also included for
enhanced understanding and additional information.
The appropriated budget is prepared by fund, function and department. During the year, the
Town’s department heads may make transfers of appropriations within a department. The City
Manager may transfer budgeted amounts within any fund. Any revisions that alter the total
expenditures of any fund must be approved by the Town council. The legal level of budgetary
control ( i. e., the level at which expenditures may not legally exceed appropriations is the fund
level.
25
DEBT SUMMARY
OVERVIEW
The Town has traditionally financed public facilities and major equipments on a pay- as- you- go
basis. During the last 10 years, however, the Town faced a great need to maintain an aging
water and sewer infrastructure. Starting in the late 90s, Town started a series of bond issues to
finance this need.
The Town of Hillsborough’s debt policy is to maintain the ability to provide high quality essential
city services in a cost effective manner. The Town’s Council and management weigh this goal
against maintaining the ability to borrow at the lowest possible rates. Thus, the Town uses the
following guidelines before financing one- time capital improvement projects only, with long- term
debt:
Management conservatively projects the revenue sources to pay off the debt.
The financing of the improvement will not exceed its useful life
The benefits of the improvement must out- weight its costs including the interest costs of
financing.
DEBT SUMMARY
Pursuant to the Town’s debt policy, general purpose annual debt service payments should
generally not exceed 10% of the General Fund revenues and in no case should they exceed
15%. Currently, it has two types of debts – capital lease obligations arising from the acquisition of
various copiers and the 2 fire engines acquired in fiscal year 2002- 2003 and certificates of
participations issued to finance improvements to the water and sewer infrastructure payable
solely from the Town- operated enterprise operations. The table below presents a summary of the
Town debt:
Estimated Debt Outstanding – Year- end 2005, 2006 and 2007
Governmental activities:
Capital leases
Business- type activities:
Certificates of participation
Total outstanding debt
2005
$ 404,358
28,700,000
$ 29,104,358
2006
$ 203,146
28,200,000
$ 28,403,146
2007
$ - 0 -
27,700,000
$ 27,700,000
The table below summarizes the debt service requirements for 2004- 2005 through 2007- 2008:
04/ 05 05/ 06 06/ 07 07/ 08
Governmental activities:
Principal
Interest
Total
Business- type activities:
Principal
Interest
Total
Grand Total
$ 192,499
24,550
217,049
500,000
1,285,928
1,785,928
$ 2,002,977
$ 201,213
15,837
217,050
500,000
1,265,168
1,765,168
$ 1,982,218
$ 203,146
6,729
209,875
500,000
1,244,408
1,744,408
$ 1,954,283
$ 600,000
1,284,310
1,884,310
$ 1,884,310
The Town’s established wealthy residential base, strong utility maintenance records, financial
flexibility for its enterprise operations and manageable forecast rate increases all contribute to the
Town’s maintaining favorable credit ratings. The Town’s August 2003 $ 15M Variable Rate
Certificates of Participation issue to finance additional acquisition, construction of installation of
26
certain water and sewer systems improvements was awarded an AA rating from Standard &
Poor’s and AA+ from Fitch.
DEBT MANAGEMENT POLICIES
The Town’s Budget and Fiscal Policies ( Appendix “ A”) presented in this budget document include
a comprehensive debt management policy that will continue to guide the Town’s management in
its financing decisions.
FUTURE DEBT PLANNING
The Town does not expect to incur additional indebtedness for governmental activities. It will
complete most capital improvements for general government operations on a pay- as- you- go
basis. It would have completed a great portion of the enterprise infrastructure capital needs with
the issuance of the approximately $ 30M certificates of participation. Staff is currently assessing
future improvements needs of the water and sewer systems.
CONCLUSION
The Town’s council and management have set policies to be sure that the Town meets its debt
payments in a timely manner. The policies state that new debt will be issued only after careful
consideration. The Town’s overall financial health is positive and through its policies Town
emphasizes continued effort toward maintaining the Town’s financial performance.
BUDGET SUMMARY
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES ( ALL FUNDS)
Adopted Adopted Preliminary Preliminary
Actual Actual Budget Budget Budget Budget
2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
1 REVENUES
2 Taxes $ 1 0,012,028 $ 11,156,257 $ 11,424,093 $ 11,916,541 $ 1 2,830,354 $ 13,381,749
3 Permits 726,212 952,787 956,053 980,236 1 ,013,143 1,038,799
4 Fines & forfeitures 35,024 38,843 29,500 29,500 2 9,500 29,500
5 Intergovernmental revenues 1,095,918 1,194,239 1,105,800 1,160,599 1 ,382,633 1,217,850
6 Use of assets 822,428 1,132,399 1,229,451 1,752,555 1 ,547,341 1,575,755
7 Service charges 1 1,037,728 13,579,237 13,498,316 13,169,276 1 4,673,082 15,316,696
8 Miscellaneous 99,409 169,466 232,560 40,006 3 5,580 31,510
9 Total Revenues 2 3,828,747 28,223,228 28,475,773 29,048,713 3 1,511,633 32,591,859
10
11 EXPENDITURES ( EXPENSES)
12 Operations 2 2,590,252 24,851,491 27,297,348 27,760,697 3 0,042,415 30,552,452
13 Capital 1,128,852 614,413 999,000 553,395 4 55,000 465,000
14 Interest expense 507,152 1,096,962 1,310,550 1,281,808 1 ,251,929 1,285,090
15 Total 2 4,226,256 26,562,866 29,606,898 29,595,900 3 1,749,344 32,302,542
16
CAPITAL CONTRIBUTIONS 628,200 1,101,276
17 OPERATING TRANSFERS
18 In 3,100,094 3,186,518 3,078,202 3,073,396 3 ,018,556 2,983,556
19 Out ( 3,100,094) ( 3,186,518) ( 3,078,202) ( 3,073,396) ( 3,018,556) ( 2,983,556)
20 Total - - - - - -
21
22 EXCESS ( SHORTFALL) 230,691 2,761,638 ( 1,131,125) ( 547,187) ( 237,711) 289,317
23
24 BEGINNING FUND BALANCE/ NET ASSETS 3 9,121,010 39,797,351 42,558,989 41,427,864 4 0,880,677 40,642,966
25 PRIOR PERIOD ADJUSTMENT 445,650
26 ENDING FUND BALANCE/ NET ASSETS $ 3 9,797,351 $ 42,558,989 $ 41,427,864 $ 40,880,677 $ 4 0,642,966 $ 40,932,283
FISCAL YEAR 2003- 2008
27
General Public Measure Police Capital Internal
Fund Safety Gas Tax " A" Grants Projects Service Water Sewer Total
REVENUES
Taxes $ 9,330,985 $ 2,228,556 $ 357,000 $ 11,916,541
Permits 980,236 980,236
Fines & forfeitures 29,500 29,500
Intergovernmental revenues 836,199 224,400 100,000 1,160,599
Use of assets 979,565 1,000 1,000 4 ,460 98,310 70,000 363,280 234,940 1,752,555
Service charges 1,080,571 140,000 124,405 6,677,900 5,146,400 13,169,276
Miscellaneous 29,506 10,000 500 40,006
Total Revenues 13,266,562 2,368,556 225,400 358,000 104,460 98,310 204,405 7,041,180 5,381,840 29,048,713
EXPENDITURES ( EXPENSES)
Operations 15,854,163 10,000 5,200 70,500 315,000 6,659,382 4,846,452 27,760,697
Capital 1 5,000 538,395 553,395
Debt Service 855 14,983 445,100 820,870 1,281,808
Total 15,855,018 - 10,000 5,200 85,500 538,395 329,983 7,104,482 5,667,322 29,595,900
OPERATING TRANSFERS
In 2,618,556 454,840 3,073,396
Out ( 30,100) ( 2,368,556) ( 225,000) ( 425,000) ( 14,740) ( 7,000) ( 3,000) ( 3,073,396)
Total 2,588,456 ( 2,368,556) ( 225,000) ( 425,000) ( 14,740) 454,840 - ( 7,000) ( 3,000) -
EXCESS ( SHORTFALL) - - ( 9,600) ( 72,200) 4 ,220 14,755 ( 125,578) ( 70,302) ( 288,482) ( 547,187)
BEGINNING FUND BALANCE/ NET ASSETS 7,766,062 25,357 98,844 177,198 606,770 3,862,475 19,011,645 9,879,513 41,427,864
ENDING FUND BALANCE/ NET ASSETS $ 7,766,062 $ - $ 15,757 $ 26,644 $ 181,418 $ 621,525 $ 3,736,897 $ 18,941,343 $ 9,591,031 $ 40,880,677
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES BY FUND
FISCAL YEAR 2005- 2006
28
General Public Measure Police Capital Internal
Fund Safety Gas Tax " A" Grants Projects Service Water Sewer Total
REVENUES
Taxes $ 10,237,658 $ 2,228,556 $ 364,140 $ 12,830,354
Permits 1,013,143 1,013,143
Fines & forfeitures 29,500 29,500
Intergovernmental revenues 1,053,745 228,888 100,000 1,382,633
Use of assets 1,048,231 1,000 1,000 4 ,460 98,310 73,500 250,000 70,840 1,547,341
Service charges 1,116,187 140,000 688,395 6,995,500 5,399,500 14,339,582
Miscellaneous 25,080 10,000 500 35,580
Total Revenues 14,523,544 2,368,556 229,888 365,140 104,460 98,310 771,895 7,245,500 5,470,840 31,178,133
EXPENDITURES ( EXPENSES)
Operations 17,076,926 10,000 5,200 70,500 375,000 6,746,705 4,991,414 29,275,745
Capital 1 5,000 440,000 455,000
Debt Service 174 6,555 437,800 807,400 1,251,929
Total 17,077,100 - 10,000 5,200 85,500 440,000 381,555 7,184,505 5,798,814 30,982,674
OPERATING TRANSFERS
In 2,593,556 425,000 3,018,556
Out ( 40,000) ( 2,368,556) ( 225,000) ( 385,000) ( 3,018,556)
Total 2,553,556 ( 2,368,556) ( 225,000) ( 385,000) - 425,000 - - - -
EXCESS ( SHORTFALL) - - ( 5,112) ( 25,060) 1 8,960 83,310 390,340 60,995 ( 327,974) 195,459
BEGINNING FUND BALANCE/ NET ASSETS 7,766,062 - 15,757 26,644 181,418 621,525 3,736,897 18,941,343 9,591,031 40,880,677
ENDING FUND BALANCE/ NET ASSETS $ 7,766,062 $ - $ 10,645 $ 1,584 $ 200,378 $ 704,835 $ 4,127,237 $ 19,002,338 $ 9,263,057 $ 41,076,136
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES BY FUND
FISCAL YEAR 2006- 2007
29
General Public Measure Police Capital Internal
Fund Safety Gas Tax " A" Grants Projects Service Water Sewer Total
REVENUES
Taxes $ 10,876,631 $ 2,228,556 $ 371,423 $ 13,476,610
Permits 1,038,799 1,038,799
Fines & forfeitures 29,500 29,500
Intergovernmental revenues 899,523 233,466 100,000 1,232,989
Use of assets 1,074,956 1,000 1,000 4 ,460 98,310 77,175 250,000 71,000 1,577,901
Service charges 1,143,901 140,000 688,395 7,329,000 5,665,200 14,966,496
Miscellaneous 118,864 10,000 500 129,364
Total Revenues 15,182,174 2,368,556 234,466 372,423 104,460 98,310 775,570 7,579,000 5,736,700 32,451,659
EXPENDITURES ( EXPENSES)
Operations 17,650,730 10,000 5,200 70,500 395,000 6,866,409 5,065,859 30,063,698
Capital 1 5,000 450,000 465,000
Debt Service 451,800 833,290 1,285,090
Total 17,650,730 - 10,000 5,200 85,500 450,000 395,000 7,318,209 5,899,149 31,813,788
OPERATING TRANSFERS
In 2,518,556 465,000 2,983,556
Out ( 50,000) ( 2,368,556) ( 225,000) ( 340,000) ( 2,983,556)
Total 2,468,556 ( 2,368,556) ( 225,000) ( 340,000) - 465,000 - - - -
EXCESS ( SHORTFALL) - - ( 534) 27,223 18,960 113,310 380,570 260,791 ( 162,449) 637,871
BEGINNING FUND BALANCE/ NET ASSETS 7,766,062 - 10,645 1,584 200,378 704,835 4,127,237 19,002,338 9,263,057 41,076,136
ENDING FUND BALANCE/ NET ASSETS $ 7,766,062 $ - $ 10,111 $ 28,807 $ 219,338 $ 818,145 $ 4,507,807 $ 19,263,129 $ 9,100,608 $ 41,714,007
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES BY FUND
FISCAL YEAR 2007- 2008
30
TOWN OF HILLSBOROUGH
FULL- TIME POSITIONS SUMMARY
FISCAL YEARS 2000- 2001 through 2007- 2008
00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
1 Administration:
2 City Manager:
3 City Manager 1 1 1 1 1 1 1 1
4 Assistant City Manager 1 1 1
5 Assistant to City Manager 1 1 1 1 1
6 Personnel Assistant 1 1 1 1 1 1
7 City Clerk/ Deputy City Clerk 1 1 1 1 1 1 1 1
8 Total - City Manager 3 3 4 4 4 4 4 4
9 Finance:
10 Finance Director 1 1 1 1 1 1 1 1
11 Assistant Finance Director 1 1 1 1 1 1 1 1
12 Account Clerk 2 2 2 2 3 3 3 3
13 Total - Finance 4 4 4 4 5 5 5 5
14 Community Services:
15 Building & Planning Director 1 1 1
16 Chief Building Official 1 1 1 1 1
17 City Planner 1 1 1 1 1 1 1 1
18 Assistant/ Associate Planner 1 1 1 1 1 1 1 1
19 Senior Building Inspector 1 1 1 1 1 1 1 1
20 Building Inspector II 1 1 1 1 1 1 1 1
21 Clerk/ Services Clerk III 1 1 1 1 1 1 1 1
22 Secretary 1 1 1 1 1 1 1 1
23 Total - Community Services 7 7 7 7 7 7 7 7
24 Public Works:
25 Administration:
26 Public Works Director 1 1 1 1 1 1 1 1
27 City Engineer / City Engineer ( Contract) 1 1 1 1 1
28 Secretary 1 1 1 1 1 1 1
29 Construction Inspector 1 1 1 1 1 1 1
30 PW Superintendent 1 1 1 1 1 1 1 1
31 Total - PW Administration 2 4 4 5 5 5 5 5
32 Maintenance:
33 Streets:
34 Supervisor 1 1 1 1 1 1 1 1
35 Maintenance Craftsworker 1 1 1 1 1 1 1 1
36 Lead Maintenance Worker 1 1 1 1 1 1 1
37 Maintenance Worker I/ II/ III 5 5 5 4 4 4 4 4
38 Total - Streets 7 8 8 7 7 7 7 7
39 Water:
40 Asst. Superintendent 1 1 1 1 1 1 1 1
41 Lead Maintenance Worker 1 1 1 2 2 2 2 2
42 Water Quality Technician 1 1 1 1 1
43 Maintenance Worker I/ II/ III 5 5 5 7 7 7 7 7
44 Total - Water 7 7 7 11 11 11 11 11
45 Sewer:
46 Supervisor 1 1 1 1 1 1 1 1
47 Lead Maintenance Worker 1 1 1 1 1 1 1 1
48 Maintenance Worker I/ II/ III 4 4 4 5 5 5 5 5
49 Total - Sewer 6 6 6 7 7 7 7 7
50 Total- Public Works 22 25 25 30 30 30 30 30
31
TOWN OF HILLSBOROUGH
FULL- TIME POSITIONS SUMMARY
FISCAL YEARS 2000- 2001 through 2007- 2008
00/ 01 01/ 02 02/ 03 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08
51 Fire:
52 Fire Chief 1 1 1 1
53 Deputy Chief 1 1 1 1
54 Division Chief 1 1 1
55 Fire Inspector 1 1 1 1 1
56 Battalion Chief 3 3 3 3 2 2 2 2
57 Fire Captain 9 9 9 9 10 10 10 10
58 Firefighter Engineers/ Paramedics 21 21 21 21 16 16 16 16
59 Clerical Position 0.75 0.75 0.75 0.75 0.75 0.75
60 Secretary 1 1 1 1 1 1 1 1
61 Total - Fire 37 37 37.8 37.75 30.75 30.75 30.75 30.75
62 Police:
63 Police Chief 1 1 1 1 1 1 1 1
64 Police Captain 2 2 2 2 2 2 2 2
65 Police Lieutenant 1 1 1 1 1 1 1 1
66 Police Sergeant 4 4 4 4 4 4 4 4
67 Police Corporal 4 4 4 4 4 4 4 4
68 Police Officers 16 15 15 15 15 15 15 15
69 Communications Officers 4 4 4 4 4 4 4 4
70 Records Supervisor 1 1 1 1 1 1 1 1
71 Police Services Technician 1 1 2 2 2 2 2 2
72 Code Enforcement Officer 1 1 1 1 1 1 1
73 Executive Assistant 1 1 1 1 1 1 1 1
74 Total - Police 35 35 36 36 36 36 36 36
75
76 GRAND TOTAL 108 111 114 118.75 112.75 112.75 112.75 112.75
77
78 GENERAL FUND TOTAL 95 98 101 100.75 94.75 94.75 94.75 94.75
79
80 POSITIONS NOT FILLED/ FUNDED/ ON CONTRACT:
81 Associate Engineer 1 1 1 1 1
82 Deputy Fire Chief 1
83 Police Lieutenant 1 1 1 1 1
84 Police Officer 2 2 1 1 1
85 Personnel Assistant 1 1 1 1 1
86 Associate Planner 1
87 TOTAL 7 5 4 4 4
32
GENERAL FUND EXTENDED FINANCIAL FORECAST 2004- 2013 ($ 000)
1 This extended financial forecast is a model, designed to take a forward look and project what could occur given a certain set of
2 parameters. It can help the city identify its priorities, allocate its resources efficiently and continue to deliver quality services to the
3 community.
4 Actual
5 03/ 04 04/ 05 05/ 06 06/ 07 07/ 08 08/ 09 09/ 10 10/ 11 11/ 12 12/ 13
6 Revenues:
7 Property taxes $ 7 ,621 $ 8 ,146 $ 8,575 $ 9,119 $ 9,714 $ 10,005 $ 10,305 $ 1 0,614 $ 10,932 $ 11,260
8 ERAF III Shift ( 300) ( 321)
9 Special public safety tax 2 ,138 2 ,188 2,229 2,229 2,229 2,229 2,229 2 ,229 2 ,229 2,229
10 Business license tax 5 97 5 81 598 616 634 653 673 6 90 697 704
11 Construction permits 8 12 8 06 830 855 881 907 934 9 62 972 982
12 Motor vehicle license fee 4 90 7 00 742 943 787 811 835 8 56 877 899
13 Franchise fees 5 97 5 95 610 626 643 656 669 6 82 696 710
14 Service charges 9 60 9 57 1,081 1,116 1,144 1,167 1,190 1 ,214 1 ,238 1,263
15 All others 1 ,535 1 ,799 1,538 1,613 1,669 1,702 1,736 1 ,771 1 ,806 1,842
16 Total $ 1 4,750 $ 1 5,472 $ 15,882 $ 17,117 $ 17,701 $ 18,130 $ 18,571 $ 1 9,018 $ 19,447 $ 19,889
17
18 Expenditures:
19 Salaries 7 ,621 8 ,182 8,231 8,424 8,593 8,765 8,940 9 ,119 9 ,301 9,487
20 Retirement costs 5 53 1 ,657 2,301 2,386 2,643 2,696 2,750 2 ,805 2 ,861 2,918
21 Health, life, dental
22 & disability insurance 1 ,393 1 ,531 1,805 1,990 2,030 2,132 2,239 2 ,351 2 ,469 2,592
23 All other benefits 1 ,896 1 ,807 1,856 1,908 1,894 1,932 1,971 2 ,010 2 ,050 2,071
24 Total 1 1,463 1 3,177 14,193 14,708 15,160 15,525 15,900 1 6,285 1 6,681 17,068
25 Materials & Supplies 1 ,554 1 ,571 1,611 1,758 1,880 1,918 1,956 1 ,995 2 ,035 2,076
26 Contributions 6 64 6 93 78 651 661 674 687 7 01 715 729
27 Total 1 3,681 1 5,441 15,882 17,117 17,701 18,117 18,543 1 8,981 1 9,431 19,873
28
29 Excess ( Shortfall) 1 ,069 3 1 - - - 13 28 3 7 16 16
30 Beginning Fund Balance 6 ,666 7 ,735 7,766 7,766 7,766 7,766 7,779 7 ,807 7 ,844 7,860
31 Transfers
32 Ending Fund Balance $ 7 ,735 $ 7 ,766 $ 7,766 $ 7,766 $ 7,766 $ 7,779 $ 7,807 $ 7 ,844 $ 7 ,860 $ 7,876
33
34 Percentage Changes in Forecast for Revenues and Expenditures
35
36 Revenues:
37 Property taxes 12.1% 6.9% 5.3% 6.3% 6.5% 3.0% 3.0% 3.0% 3.0% 3.0%
38 Special public safety tax 1.9% 2.3% 1.9% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
39 Business license tax 41.8% - 2.7% 2.9% 3.0% 2.9% 3.0% 3.0% 2.5% 1.0% 1.0%
40 Construction permits 37.2% - 0.7% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 1.0% 1.0%
41 Motor vehicle license fee - 24.6% 42.9% 6.0% 27.1% - 16.5% 3.0% 3.0% 2.5% 2.5% 2.5%
42 Franchise fees 120.3% - 0.3% 2.5% 2.6% 2.7% 2.0% 2.0% 2.0% 2.0% 2.0%
43 Service charges 30.4% - 0.3% 13.0% 3.2% 2.5% 2.0% 2.0% 2.0% 2.0% 2.0%
44 All others - 7.2% 17.2% - 14.5% 4.9% 3.5% 2.0% 2.0% 2.0% 2.0% 2.0%
45 Total 11.6% 4.9% 2.6% 7.8% 3.4% 2.4% 2.4% 2.4% 2.3% 2.3%
46
47 Expenditures:
48 Salaries 7.4% 0.6% 2.3% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
49 Retirement costs 199.6% 38.9% 3.7% 10.8% 2.0% 2.0% 2.0% 2.0% 2.0%
50 Health, life, dental
51 & disability insurance 9.9% 17.9% 10.2% 2.0% 5.0% 5.0% 5.0% 5.0% 5.0%
52 All other benefits - 4.7% 2.7% 2.8% - 0.7% 2.0% 2.0% 2.0% 2.0% 1.0%
53 Total 15.0% 7.7% 3.6% 3.1% 2.4% 2.4% 2.4% 2.4% 2.3%
54 Materials & Supplies 1.1% 2.5% 9.1% 6.9% 2.0% 2.0% 2.0% 2.0% 2.0%
55 Reimbursements 15.0% 7.7% 3.6% 3.1% 2.0% 2.0% 2.0% 2.0% 2.0%
56 Transfers 1.1% 2.5% 9.1% 6.9% 2.0% 2.0% 2.0% 2.0% 2.0%
57 Total 12.9% 2.9% 7.8% 3.4% 2.4% 2.4% 2.4% 2.4% 2.3%
58
59 CalPERS retirement rates:
60 Police - 3% @ 50 4.828% 16.947%/ 36.049% 36.200% 36.200% 36.200% 36.200% 36.200% 36.200% 36.200%
61 28.382%
62 Fire - 2% @ 50 4.828% 17.244% 22.739% 23.100% 29.600% 29.600% 29.600% 29.600% 29.600% 29.600%
63 Miscellaneous - 3% @ 60 11.034% 17.741% 21.287%/ 24.400% 23.063% 23.063% 23.063% 23.063% 23.063% 23.063%
64 23.89%
65 Police Plan changes to 3% @ 50 effective 1/ 1/ 05 and Miscellaneous Plan changes to 3%@ 60 effective 7/ 1/ 05.
66 Fire Plan changes to 3% @ 55 effective 7/ 1/ 07.
33
34
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GENERAL FUND
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE -
GENERAL FUND
FISCAL YEARS 2002- 2003 THROUGH 2007- 2008
Revised
Adopted Adopted Preliminary Preliminary
Actual Actual Budget Budget Budget Budget
2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
1 REVENUES: ( 1) ( 1)
2 Operating Revenues:
3 Property Taxes $ 6 ,797,149 $ 7,621,427 $ 8,145,836 $ 8,574,729 $ 9,118,634 $ 9,714,019
4 ERAF III Shift ( 300,000) ( 321,000)
5 Business License 421,194 596,959 580,511 597,926 6 15,864 634,340
6 Other Taxes 355,939 471,548 459,544 479,330 5 03,160 528,272
7 Permits 726,212 952,787 956,053 980,236 1,013,143 1,038,799
8 Fines & Forfeitures 35,024 38,843 29,500 29,500 2 9,500 29,500
9 MV License Fees 650,266 490,104 700,000 742,000 9 42,945 787,223
10 Other State Subventions 106,919 106,603 85,800 94,199 1 10,800 112,300
11 Interest 133,155 70,243 150,000 215,000 2 60,000 265,200
12 Rent 142,544 170,023 158,000 161,160 1 64,383 167,000
13 Franchise Fees 271,332 597,022 595,196 603,405 6 25,892 642,756
14 Service Charges 735,901 959,656 957,176 1,080,571 1,116,187 1,143,901
15 All Others 93,369 50,799 276,465 29,506 2 3,036 118,864
16 Total 1 0,469,004 12,126,014 12,794,081 13,266,562 14,523,544 15,182,174
17 PY Reserves for One- Time Charge
18 Operating Transfers:
19 Capital Projects Fund
20 Replacement Fund 125,000
21 Public Safety Special Tax 2 ,098,084 2,137,608 2,188,202 2,228,556 2,228,556 2,228,556
22 JPA - ALS Program 135,486 136,288 140,000 140,000 1 40,000 140,000
23 Measure " A" 350,000 350,000 350,000 250,000 2 25,000 150,000
24 Police Grants 41,524
25 Total 2 ,750,094 2,623,896 2,678,202 2,618,556 2,593,556 2,518,556
26 TOTAL AVAILABLE FUNDS 1 3,219,098 14,749,910 15,472,283 15,885,118 17,117,100 17,700,730
27 % of Change 0% 12% 5% 3% 8% 3%
28
29 EXPENDITURES:
30 City Council 66,154 36,055 38,393 44,026 5 1,619 52,231
31 City Manager 116,042 280,564 346,451 331,641 3 58,577 363,002
32 City Attorney 32,863 93,606 101,302 98,706 9 4,602 96,494
33 Finance 89,220 184,791 284,641 254,999 2 81,845 291,908
34 General Government 1 ,012,624 756,442 791,500 795,518 8 13,958 818,425
35 Police 4 ,088,504 4,478,767 5,714,555 5,837,425 6,212,739 6,337,729
36 Fire 4 ,913,754 5,309,873 5,444,034 5,837,112 6,364,922 6,772,202
37 Planning 400,321 326,611 415,414 350,878 4 47,965 424,286
38 Building 689,282 771,754 926,890 955,230 1,070,826 1,102,031
39 Streets 1 ,339,495 1,442,286 1,378,475 1,379,583 1,420,047 1,442,422
40 TOTAL EXPENDITURES 1 2,748,259 13,680,749 15,441,655 15,885,118 17,117,100 17,700,730
41 % of Change 13% 3% 8% 3%
42
43 EXCESS $ 470,839 $ 1,069,161 $ 30,628 $ - $ - $ -
44
45 TRANSFERS OUT
46
47 BEGINNING FUND BALANCE $ 6 ,195,434 $ 6,666,273 $ 7,735,434 $ 7,766,062 $ 7,766,062 $ 7,766,062
48 ENDING FUND BALANCE $ 6 ,666,273 $ 7,735,434 $ 7,766,062 $ 7,766,062 $ 7,766,062 $ 7,766,062
49
50 RECOMMENDED RESERVES $ 3 ,824,478 $ 4,104,225 $ 4,632,497 $ 4,765,535 $ 5,135,130 $ 5,310,219
51
52
53
54
55
56 ( 1) Revenue and expenditure estimates for FY 06/ 07 and FY 07/ 08 are subject to many unknown factors, including legislation and
57 economic conditions. The budget figures for these next 2 years will have changes and are designed to be starting points for
58 future budget planning.
35
Revised %
Actual Actual Adopted To
2002- 2003 2003- 2004 2004- 2005 Totals Chg Amount Chg Amount Chg Amount
1 TAXES: 100- 000.00-
2 Secured Property Tax 40.401.000 $ 5 ,792,634 $ 6,357,625 $ 6,870,006 44% 7% $ 7,350,906 7% $ 7 ,865,469 7% $ 8,416,052
3 Unsecured Property Tax 40.402.000 6 67,056 655,546 580,000 4% 580,000 5 80,000 588,306
4 Supplemental Roll 40.403.000 2 68,249 248,763 200,600 1% 5% 210,630 5% 2 21,162 4% 230,008
5 Supplemental Roll - Prior 40.404.000 2 1,875 17,365 2,000 0% 2,000 2,000 2,000
6 Prior Year Property Tax 40.406.000 ( 4,666) ( 3,871) 0%
7 Unitary Revenue Tax 40.408.000 4 9,032 46,478 55,000 0% 55,000 5 5,000 55,000
8 ERAF REFUND 40.409.000 2,969 299,521 422,230 3% 5% 376,193 5% 3 95,003 7% 422,653
9 ERAF III Shift 40.409.001 ( 300,000) - 2% 7% ( 321,000)
10 Triple flip 40.409.002 16,000 0%
11 Property Transfer Tax 40.413.000 2 00,620 293,903 300,000 2% 5% 315,000 6% 3 33,900 6% 353,934
12 Sales & Use Tax 41.410.000 7 0,267 75,842 59,816 0% 3% 61,610 3% 6 3,458 3% 65,362
13 Public Safety Sales Tax 41.411.000 8 5,052 101,803 99,728 1% 3% 102,720 3% 1 05,802 3% 108,976
14 Business License Tax 41.412.000 4 21,194 596,959 580,511 4% 3% 597,926 3% 6 15,864 3% 634,340
15 Total Taxes 7 ,574,282 8,689,934 8,885,891 57% 9,330,985 1 0,237,658 10,876,631
16 PERMITS:
17 Home Business Permits 41.412.004 8,280 3,460 4,424 0% 3% 4,557 3% 4,694 3% 4,835
18 Building Permits 43.431.000 4 82,162 648,160 641,301 4% 3% 660,540 3% 6 80,356 3% 700,767
19 Electrical Permits 43.433.000 3 4,405 51,149 51,018 0% 3% 52,549 3% 5 4,125 3% 55,749
20 Plumbing Permits 43.435.000 3 8,846 59,057 53,336 0% 3% 54,936 3% 5 6,584 3% 58,282
21 Mechanical Permits 43.437.000 1 6,036 22,951 22,121 0% 3% 22,785 3% 2 3,469 3% 24,173
22 Grading Permits 43.441.000 1 0,183 26,046 33,235 0% 3% 34,232 3% 3 5,259 3% 36,317
23 Charitable Use Permits 43.443.000 2,100 1,600 618 0% 3% 637 3% 656 3% 676
24 Alarm Permits 43.456.000 1 34,200 140,364 150,000 1% 150,000 1 58,000 158,000
25 Total Permits 7 26,212 952,787 956,053 6% 980,236 1 ,013,143 1,038,799
26 FINES & FORFEITURES:
27 BL Fines/ Other Penalties 44.451.000 2 8,151 23,565 3,000 0% 3,000 3,000 3,000
28 Other Fines & Forfeitures 44.453.000 6,873 6,688 11,500 0% 11,500 1 1,500 11,500
29 Alarm Fines 45.455.002 8,590 15,000 0% 15,000 1 5,000 15,000
30 Total Fines & Forfeitures 3 5,024 38,843 29,500 0% 29,500 2 9,500 29,500
31 STATE SUBVENTIONS:
32 HOPTR 45.461.000 6 6,713 70,623 70,600 0% 70,600 7 0,600 70,600
33 Peace Officers Training 45.463.000 1 1,590 2,112 15,000 0% 1 5,000 15,000
34 Motor Veh License Fee 45.465.000 6 50,266 490,104 700,000 5% 6% 742,000 9 42,945 4% 787,223
35 Off Highway License 45.469.000 290 552 200 0% 200 200 200
36 Mandated Costs 45.470.000 10 13 0% 23,399 2 5,000 26,500
37 Other Grants 45.471.000 2 8,316 33,303 0%
38 Total State Subventions 7 57,185 596,707 785,800 5% 836,199 1 ,053,745 899,523
39 USE OF ASSETS:
40 Interest 46.475.000 1 33,155 70,243 150,000 1% 215,000 2 60,000 2% 265,200
41 Rents 46.477.000 1 42,544 170,023 158,000 1% 2% 161,160 2% 1 64,383 2% 167,000
42 Franchise Tax - Electric 46.479.000 5 1,432 50,417 58,500 0% 2% 59,670 2% 6 0,863 2% 62,100
43 Franchise Tax - Gas 46.481.000 4 6,033 57,682 51,700 0% 2% 52,734 2% 5 3,789 2% 54,900
44 Franchise Tax - Garbage 46.483.000 7 8,286 157,878 155,000 1% 155,000 1 55,000 155,000
45 Franchise Tax - Cable TV 46.485.000 9 5,581 103,237 105,623 1% 2% 107,735 2% 1 09,890 2% 112,088
46 Franchise Tax - Water 134,021 127,038 1% 127,038 1 40,060 2% 147,064
47 Franchise Tax - Sewer 93,211 97,335 1% 101,228 1 06,290 111,604
48 Franchise Tax - Other 46.487.000 576 0%
49 Sale of City Property 46.493.000 1,850 49,755 0%
50 Total Use of Assets 5 47,031 839,138 952,951 6% 979,565 1 ,050,275 1,074,956
51 SERVICE CHARGES:
52 Technology Fee 43.444.000 22,054 30,000 0% 3% 30,900 3% 3 1,827 2% 32,464
53 Planning Applications 47.501.000 1 63,319 152,464 145,500 1% 3% 149,865 3% 1 54,361 2% 157,448
54 Gen Plan Maint Fee 47.502.000 32,500 0% 3% 33,475 3% 3 4,479 2% 35,169
55 Building Plan Checking 47.503.000 3 01,627 326,890 375,000 2% 3% 386,250 3% 3 97,838 2% 405,795
56 Subdivision 47.505.000 1 8,500 3,350 2,000 0% 3% 2,060 3% 2,122 2% 2,164
57 Engineering Fees 47.506.000 3,200 6,182 0% 3% 6,367 3% 6,558 2% 6,689
58 Streets, Curb 47.507.000 1 8,725 50,233 25,000 0% 3% 25,750 3% 2 6,523 2% 27,053
59 Bus Lic Application 47.509.000 1 67,525 184,830 173,969 1% 3% 179,188 3% 1 84,564 2% 188,255
60 Microfilm/ Maps 47.511.000 6,562 8,813 6,100 0% 7,763 1 1,193 15,844
Preliminary
2007- 2008
GENERAL FUND REVENUE DETAILS
2005- 2006 2006- 2007
Adopted Preliminary
36
Revised %
Actual Actual Adopted To
2002- 2003 2003- 2004 2004- 2005 Totals Chg Amount Chg Amount Chg Amount
Preliminary
2007- 2008
GENERAL FUND REVENUE DETAILS
2005- 2006 2006- 2007
Adopted Preliminary
61 Reimb for Division Chief 47.512.000 93,200 3% 9 5,996 3% 98,876
62 Fire/ Paramedic Services 47.513.000 3 5,902 36,985 10,400 0% 3% 10,712 3% 1 1,033 2% 11,254
63 Police Services 47.517.000 2,312 18,533 5,000 0% 3% 5,150 3% 5,305 2% 5,411
64 Alarm Monitoring Fees 47.517.001 132,236 140,000 1% 3% 144,200 3% 1 48,526 2% 151,497
65 PW- Outside Charges 47.519.000 1 3,858 8,851 500 0% 3% 515 3% 530 2% 541
66 Booking Fee Reimb 47.521.000 4,325 4,325 4,325 0% 3% 4,455 3% 4,589 2% 4,681
67 Building Service Fees 47.523.000 271 1,123 600 0% 3% 618 3% 637 2% 650
68 Planning Service Fees 47.524.000 0% 3% 3% - 2% -
69 Other Service Fees 47.525.000 2,975 5,769 100 0% 3% 103 3% 106 110
70 Total Service Charges 7 35,901 959,656 957,176 6% 1,080,571 1 ,116,187 1,143,901
71 MISCELLANEOUS:
72 Workers Comp Reimb 48.541.000 3 9,844 34,084 15,000 0% 15,000 1 5,000 15,000
73 Sale of Maps/ Ordinances 48.542.000 11 ( 27) 10 0% 10 10 10
74 Photocopies 48.543.000 2,414 2,320 1,000 0% 1,000 1,000 1,000
75 Other Insurance Reimb 48.545.000 4,723 7,389 205,700 1%
76 Miscellaneous 48.555.000 4 6,377 5,183 5,000 0% 13,496 7,026 102,854
77 Total Misc Revenues 9 3,369 48,949 226,710 1% 29,506 2 3,036 118,864
78
79 SUB- TOTAL 1 0,469,004 12,126,014 12,794,081 83% 13,266,562 1 4,523,544 15,182,174
80
81 OPERATING TRANSFERS:
82 Capital Projects Fund
83 Replacement Fund 1 25,000
84 Public Safety Spec Tax 49.002.000 2 ,098,084 2,137,608 2,188,202 14% 2,228,556 2 ,228,556 2,228,556
85 JPA - ALS Program 49.003.000 1 35,486 136,288 140,000 1% 140,000 1 40,000 140,000
86 Measure " A" 49.001.000 3 50,000 350,000 350,000 2% 250,000 2 25,000 150,000
87 Police Grants 49.005.000 4 1,524
88 Total 2 ,750,094 2,623,896 2,678,202 17% 2,618,556 2 ,593,556 2,518,556
89
90 GRAND TOTAL $ 1 3,219,098 $ 14,749,910 $ 15,472,283 100% $ 15,885,118 $ 1 7,117,100 $ 17,700,730
91
92 % of Change over Prior Year 0% 12% 5% 3% 8% 3%
37
CONSOLIDATED SCHEDULE OF EXPENDITURES BY OBJECT CODE -
GENERAL FUND
FISCAL YEAR 2005- 2006 COMPARED TO FISCAL YEAR 2004- 2005
Actual Adopted Adopted Increase % of
03/ 04 04/ 05 05/ 06 ( Decrease) Change
1 SALARIES AND BENEFITS:
2 Salaries 71.701.001 $ 7,621,320 $ 8,181,754 $ 8,231,068 $ 4 9,314 1%
3 Overtime 71.701.002 521,925 513,000 480,250 ( 32,750) - 6%
4 Salaries - Temporary 71.701.003 211,100 138,978 132,000 ( 6,978) - 5%
5 Work Holiday Pay 71.701.004 163,718 270,841 263,142 ( 7,699) - 3%
6 Uniform Allowance 71.701.005 74,265 49,400 51,310 1,910 4%
7 PERS 71.703.000 552,618 1,657,124 2,301,323 6 44,199 39%
8 Social Security/ Medicare 71.703.002 285,187 262,323 261,246 ( 1,077) 0%
9 401( a) 71.703.004 20,597 18,744 19,132 388 2%
10 Auto Allowance 71.703.005 26,307 30,752 28,898 ( 1,854) - 6%
11 Health, Life, Dental & Disability 71.704.000 925,285 1,009,707 1,215,006 2 05,299 20%
12 Retired Employee Benefits 71.704.005 467,931 520,900 590,060 6 9,160 13%
13 Workers Compensation Insurance 71.705.000 557,859 424,794 493,810 6 9,016 16%
14 Leave at Retirement 71.706.001 ( 28,523) 45,685 26,685 ( 19,000) - 42%
15 Vacation/ Sick Leave Payout 71.706.002 63,584 52,300 99,282 4 6,982 90%
16 Total 11,463,173 13,176,302 14,193,212 1 ,016,910 8%
17 GENERAL TOWN SERVICES:
18 Library Services 75.713.004 527,895 555,900 567,018 1 1,118 2%
19 Quarterly Newsletter 75.713.006 28,715 26,000 26,000 - 0%
20 Recreation Services 75.713.012 130,000 130,000 130,000 - 0%
21 Animal Regulations 75.713.013 56,743 60,000 60,000 - 0%
22 San Mateo Educational TV 80.739.000 2,000 2,800 2,800 - 0%
23 Peninsula TV 80.740.000 6,421 6,500 6,500 - 0%
24 Elections 80.741.000 7,100 ( 7,100) - 100%
25 Cultural Exchange 80.784.000 200 200 - 0%
26 Community Relations 80.747.000 7,597 6,000 6,250 250 4%
27 759,371 794,500 798,768 4,268 1%
28 MATERIALS & SERVICES:
29 PERS Admin Fee for Health Ins 71.704.005 6,000 6,000
30 Employee Incentive 71.706.003 99,801 91,600 93,396 1,796 2%
31 Supplies 75.711.001 45,304 49,900 49,900 - 0%
32 Parts/ Supplies/ Signs 75.711.002 42,393 30,000 40,000 1 0,000 33%
33 Small Tools & Equipment Repair 75.711.003 7,223 7,000 7,000 - 0%
34 Miscellaneous 75.711.004 8,935 4,000 4,000 - 0%
35 Professional Services 75.713.000 571,018 409,022 476,000 6 6,978 16%
36 JPA County Wide Supervisor 75.714.000 9,750 -
37 Equipment Lease - Copier 75.713.003 19,618 18,100 18,350 250 1%
38 Auditing Services 75.713.005 21,000 16,000 16,000 - 0%
39 City Attorney - General 75.713.007 141,532 150,000 155,000 5,000 3%
40 City Attorney - Special Projects 75.713.008 22,434 20,000 20,000 - 0%
41 Litigation Attorney 75.713.009 38,598 20,000 20,000 - 0%
42 Employee Relations 75.713.010 27,437 25,000 25,000 - 0%
43 Municipal Code Update 75.713.011 12,584 7,000 7,000
44 Equipment Maintenance Contracts 80.715.000 71,610 37,000 40,000 3,000 8%
45 Staff Development 80.717.001 39,828 23,300 34,500 1 1,200 48%
46 Personnel Relations 80.719.000 19,797 5,800 7,000 1,200 21%
47 Recruiting Expenses 80.721.000 2,195 6,300 12,500 6,200 98%
48 Annual Recognition 80.723.000 3,833 2,500 2,700 200 8%
49 Town Events 80.725.000 7,503 7,900 8,500 600 8%
50 Special Events 80.727.000 120 1,500 1,500 - 0%
51 Municipal Associations 80.729.000 27,592 15,000 15,000 - 0%
52 Professional/ Staff Development 80.733.000 30,668 45,000 47,500 2,500 6%
53 Conference & Meetings 80.733.001 3,093 5,000 5,200 200 4%
54 Mileage Reimbursement 80.733.002 4 100 500 400 400%
55 Dues & Subscriptions 80.733.003 2,106 2,900 2,850 ( 50) - 2%
56 Employee Training 80.733.004 25,859 56,000 59,500 3,500 6%
57 Fire Prevention Training 80.733.005 2,952 -
58 Personnel Costs 80.733.006 26,494 44,000 46,000 2,000 5%
59 Hiring/ Recruiting Expense 80.733.007 2,000 2,000 - 0%
60 Allocated Costs 80.735.000 773,887 849,145 900,377 5 1,232 6%
61 Utilities 80.735.002 25,687 21,200 21,620 420 2%
62 Budget Contingency 80.737.000 100,000 100,000 - 0%
63 County Booking Expense 80.749.000 4,030 5,000 6,000 1,000 20%
38
CONSOLIDATED SCHEDULE OF EXPENDITURES BY OBJECT CODE -
GENERAL FUND
FISCAL YEAR 2005- 2006 COMPARED TO FISCAL YEAR 2004- 2005
Actual Adopted Adopted Increase % of
03/ 04 04/ 05 05/ 06 ( Decrease) Change
64 Radio Expense 80.751.000 22,727 4,500 5,000 500 11%
65 Criminal Justice Contract 80.753.000 37,701 39,900 42,500 2,600 7%
66 Gas and Oil 80.756.000 72,614 59,400 64,700 5,300 9%
67 Vehicle Repair & Maintenance 80.757.000 87,414 108,000 113,000 5,000 5%
68 Microfilming 80.761.000 2,575 5,000 5,200 200 4%
69 Printing 80.763.000 10,125 18,750 21,400 2,650 14%
70 Postage 80.765.000 5,556 8,900 10,400 1,500 17%
71 Station 32- 33 Repairs & Maint 80.766.000 3,889 10,000 10,000 - 0%
72 Station/ Dorm Expense 80.767.000 7,531 -
73 Tree Trimming/ Removal 80.769.000 2,800 6,000 5,000 ( 1,000) - 17%
74 Park Maintenance Contract 80.770.000 33,593 42,000 25,000 ( 17,000) - 40%
75 K- 9 Expense 80.771.000 11,712 10,000 9,000 ( 1,000) - 10%
76 Corporation Yard Expense 80.772.000 6,140 10,000 45,000 3 5,000 350%
77 Film Evidence Expense 80.773.000 7,226 18,000 20,000 2,000 11%
78 Disaster Preparation 80.774.000 971 25,000 39,000 1 4,000 56%
79 Clets Pin Access 80.775.000 10,426 14,000 15,000 1,000 7%
80 Community Outreach Program 80.777.000 5,147 5,400 5,600 200 4%
81 County Tax Collection Fee 80.778.000 66,768 67,000 67,000 - 0%
82 Emergency Materials/ Project Account 80.787.000 6,688
83 Burglar Alarm Expense 2,510
84 Capital Outlay 80.790.000 22,326 13,000 31,000 1 8,000 138%
85 Information Technology 80.800.000 86,277 100,000 100,000 - 0%
86 Janitorial Services 80.801.000 39,627 40,000 40,000 - 0%
87 Fire, Property & Liability Insurance 80.804.000 326,067 360,000 378,000 1 8,000 5%
88 Telephone 80.805.000 73,139 80,000 80,000 - 0%
89 Utilities 80.806.000 62,026 70,000 71,400 1,400 2%
90 Bldg Repair & Maint 80.807.000 53,782 50,000 50,000 - 0%
91 Claims Expense 80.808.000 44,511 15,000 25,000 1 0,000 67%
92 Total 3,246,753 3,250,117 3,529,093 2 78,976 9%
93 ALLOCATION:
94 Overhead ( 1,468,659) ( 1,360,685) ( 1,684,017) ( 323,332) 24%
95 Shared Services Allocation ( 40,439) 105,233 1 45,672 - 360%
96 Allocated Costs ( 983,849) ( 1,072,250) ( 1,134,296) ( 62,046) 6%
97 Total ( 2,452,508) ( 2,473,374) ( 2,713,080) ( 239,706) 10%
98 TOTAL OPERATING BUDGET 13,016,789 14,747,545 15,807,993 1 ,060,448 7%
99 TRANSFERS 185,000 30,100 3 0,100
100 RESERVES:
101 Computer Replacement 99.925.000 44,430 113,990 12,000 ( 101,990) - 89%
102 Vehicle Replacement 99.925.001 281,000 282,800 30,000 ( 252,800) - 89%
103 Furniture & Fixtures 99.925.002 13,700 25,500 3,600 ( 21,900) - 86%
104 Radio & Pagers Replacement 99.925.003 9,470 16,560 60 ( 16,500) - 100%
105 Dispatch Equipment Replacement 99.925.004 15,000 30,000 ( 30,000) - 100%
106 Hose, Nos, Breathing Apparatus 99.925.005 16,400 32,800 ( 32,800) - 100%
107 Paramedic Equipment 99.925.006 16,000 32,000 ( 32,000) - 100%
108 Retirement Health 99.930.000 82,960 160,460 1,365 ( 159,095) - 99%
109 Total 478,960 694,110 47,025 ( 647,085) - 93%
110
111 GRAND TOTAL $ 13,680,749 $ 15,441,655 $ 15,885,118 $ 4 43,463 3%
13% 3%
39
94
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DEPARTMENTAL ORGANIZATION,
RESPONSIBILITIES, ACCOMPLISHMENTS
& OBJECTIVES
41
City Council
COUNCIL’S MISSION
To serve the needs of all members of the community with a responsive, professional, courteous
and timely local government and to cost effectively provide for their safety and well- being.
DESCRIPTION
The City Council is a five- member governing body of the Town of Hillsborough. Council members
are elected to overlapping four- year terms, in even numbered years. The Council members
select the Mayor and Vice- Mayor every year. The Council provides legislative direction,
represents the Town in regional issues, and provides policy direction to staff.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Adopted several ordinances including
Construction Management, Plumbing
Permits, Zoning and Backwater
Prevention.
Adopted an amendment to the PERS
contract for an enhanced retirement
program for the Police Department.
Adopted a balanced General Fund
Budget.
Issued $ 15 million bond for water and
sewer projects.
Approved the Town’s new Website.
Adopted the Town’s Design Guidelines.
Established policies and procedures to
guide staff.
Conducted regular Council meetings
and public hearings.
Met recycling goals.
KEY PLANS FOR THE NEXT PERIOD
Adopt General Fund balanced three-year
budgets for fiscal years 2005/ 2006,
2006/ 2007 and 2007/ 2008.
Provide policy direction to Town staff on
issues that arise during the year.
Provide direction to the Town Boards
and Committees.
Act as liaison to the Town’s departments
by serving as commissioners.
Continue participation in regional
agencies including ABAG, CCAG,
Council of Cities and the
Airport/ Community Roundtable.
Continue cooperative efforts with the
Hillsborough School District.
Two members of the Council to serve as
Board of Directors for the Central
County Fire Department JPA.
Two members of the Council to serve as
Board Members to Hillsborough
Recreation Commission.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 101.00-
1 BENEFITS:
2 Health & Dental 71.704.000 $ 30,530 $ 44,896 $ 48,158 $ 52,620 $ 63,360 $ 71,250 $ 72,675
34
MATERIALS & SERVICES:
5 Supplies 75.711.001 635 575 931 600 600 600 600
6 Annual Recognition 80.723.000 6,477 2,494 3,833 2,500 2,700 2,750 2,750
7 Town Events 80.725.000 4,564 7,844 7,503 7,900 8,500 8,500 8,500
8 Special Events 80.727.000 120 1,500 1,500 1,500 1,500
9 Conference & Meetings 80.733.001 3,318 3,417 2,976 3,000 3,200 3,400 3,400
10 Dues & Subscriptions 80.733.003 30 ( 10) 500 250 500 500
11 Community Relations 80.747.000 2,903 6,938 2,932 3,000 3,250 3,250 3,250
12 Printing 80.763.000 500 500 500
13 Total 17,927 21,258 18,295 19,000 20,500 21,000 21,000
14
15 TRANSFERS:
16 Overhead Allocation 99.904.000 ( 30,398) ( 33,227) ( 39,834) ( 40,631) ( 41,444)
17
18 GRAND TOTAL $ 48,457 $ 66,154 $ 36,055 $ 38,393 $ 44,026 $ 51,619 $ 52,231
CITY COUNCIL
42
44
City Manager
DEPARTMENT’S MISSION
To provide leadership to the organization in the implementation of the City Council policies and
the provision of quality services to the community.
WHAT THE DEPARTMENT DOES
The City Manager oversees all departments, staff and operations to ensure the general policy
guidelines of the City council are followed in an efficient and effective manner. The City Manager
recommends strategies and alternatives to address issues as they are presented to the City
Council. The City Manager’s office coordinates the personnel function, administers all employee
benefit programs, refuse and cable TV franchises, the election process, records and ordinances
of the Town, and oversees the Town’s website and Channel 26. The City Manager is staff liaison
to the Community Advisory Committee which produces the Town’s quarterly newsletter and the
Hillsborough Recreation Joint Powers Authority.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Presented General Fund budget plan
and capital budget to the City Council.
Recruited and filled several positions in
Public Works and Finance Departments.
Drafted Town policies and procedures.
Completed Phase II of the Records
Management Program – Retention
Schedule.
KEY PLANS FOR THE NEXT PERIOD
Continue enhancement of the employee
development and communication.
Continue update of Town policies to
reflect Council direction.
Implement Capital Improvement
Program Plan.
Continue to provide annual department
manager evaluations and establish
objectives
Oversee the recruitment and testing
process for Town positions.
Continue to promote inter- departmental
cooperation.
Supervise election process.
Continue Records Management
Program.
Negotiate new multi- year employee
agreement with the Police Unit.
On- going review of the merged Fire
Departments.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 102.00-
1 SALARIES & BENEFITS
2 Salary 71.701.001 $ 3 11,191 $ 3 44,541 $ 3 30,419 $ 3 64,123 $ 369,653 $ 378,340 $ 3 85,907
3 Overtime 71.701.002 1 ,448 6 ,945
4 Salary- Temporary 71.701.003 1 ,978 5,000 5,000 5,000
5 Retirement Costs 71.703.000 5 ,229 3 9,534 6 4,599 88,310 92,315 94,161
6 Medicare/ FICA 71.703.002 2 1,239 2 1,975 2 8,456 2 0,647 20,931 21,161 21,584
7 401( a) 71.703.004 3 ,863 4 ,812 4 ,358 5 ,204 5,257 5,438 5,547
8 Auto Allowance 71.703.005 8 ,671 8 ,489 7 ,612 9 ,470 9,660 9,755 9,950
9 Health, Life & Dental 71.704.000 2 6,547 3 0,201 3 1,860 3 1,848 37,852 41,849 42,686
10 Retired Employee Benefits 71.704.005 1 3,519 1 5,262 1 8,827 1 9,800 14,380 16,380 16,708
11 Workers Comp Ins 71.705.000 3 ,590 5 ,095 6 ,287 4 ,708 5,542 5,673 5,786
12 Vacation/ Sick Leave Payout 71.706.002 8 ,780 9 ,866 1 1,084 1 2,000 12,240 12,360 12,607
13 Total 3 98,848 4 52,415 4 78,437 5 34,377 568,825 588,271 599,936
14
15 MATERIALS & SERVICES:
16 Supplies 75.711.001 3 ,561 4 ,521 3 ,552 2 ,500 3,000 3,000 2,500
17 Professional Services 75.713.000 2 ,505 7 ,841 1 8,611 1 0,022 8,000 8,500 7,000
18 Personnel 80.731.000 1 ,182 2 ,598
19 Staff Development 80.733.000 1 9,512 2 9,662 1 8,367 1 7,500 18,500 19,500 19,500
20 Allocated Costs 80.735.000 4 3,808 3 6,376 4 2,474 4 2,331 43,888 44,519 45,655
21 Gas & Oil 80.756.000 3 ,123 6 06 7 09 1 ,000 1,000 1,000 1,000
22 Printing 80.763.000 8 5 3 24 5 00 500 500 500
23 Postage 80.765.000 4 94 5 76 1 64 5 00 500 500 500
24 Capital Outlay 80.790.000 6 87 1 ,995
25 Total 7 4,957 8 4,499 8 3,877 7 4,353 75,388 77,519 76,655
26
27 TRANSFERS:
28 Overhead Allocation 99.904.000 ( 386,997) ( 433,027) ( 293,210) ( 287,429) ( 312,572) ( 318,823) ( 325,199)
29
30 TOTAL OPERATING BUDGET 8 6,808 1 03,887 2 69,104 3 21,301 331,641 346,967 351,392
31
32 RESERVES:
33 Computer Replacement 99.925.000 2 ,280 2 ,280 2 ,280 6 ,490 - 2,280 2,280
34 Vehicle Replacement 99.925.001 3 ,300 3 ,300 3 ,300 6 ,600 - 3,300 3,300
35 Furniture & Fixtures Replacement 99.925.002 8 00 8 00 6 50 1 ,600 - 800 800
36 Radio & Pagers Replacement 99.925.003 1 20 1 20 1 20 2 40 - 120 120
37 Retirement Health 99.930.000 1 0,890 5 ,655 5 ,110 1 0,220 - 5,110 5,110
38 Total 1 7,390 1 2,155 1 1,460 2 5,150 - 11,610 11,610
39
40 GRAND TOTAL $ 1 04,198 $ 1 16,042 $ 2 80,564 $ 3 46,451 $ 331,641 $ 358,577 $ 3 63,002
CITY MANAGER
45
46
City Attorney
OFFICE’S MISSION
To provide expert, efficient and timely legal counsel and representation to the Council, City
Boards and City staff.
DESCRIPTION
The City Attorney is appointed by the City Council to provide legal advice about matters of
concern to the Council and staff. The City Attorney reviews resolutions and ordinances for
conformance with State and Federal laws. The Attorney ensures violators of city laws are
prosecuted and oversees the representation offered to the Town by other counsel. The Law
Offices of Carr, McClellan and Ingersoll of Burlingame, California provide City Attorney services
to the Town. The services of other counsel are funded through this activity, including specialized
litigation and personnel services.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Assisted Town staff members with legal
questions.
Participated in review and update of the
Municipal Code.
Attended Council Meetings and
Financial Advisory Committee meetings
as needed.
Provided staff in response to litigation.
In conjunction with the City Attorney of
Burlingame, drafted the Joint Powers of
Agreement for the merged Fire
Department.
Provided legal counsel for the issuance
of the Sewer and Water Bonds.
KEY PLANS FOR THE NEXT PERIOD
Continue efficient communications
between Town staff and the City
Attorney’s office.
Review ordinances, resolutions
contracts and agreements for
presentation to Council.
Identify areas where Town staff can
handle routine and repetitive matters
with minimal use of the Attorney’s
offices.
Provide regular reports on legal
activities.
Continue to develop relationships with
other city attorneys to create additional
legal resources and to enhance
cooperation with other cities.
Provide regular reports on legal
activities
Continue proactive role to prevent
litigation.
Use paralegal personnel in the City
Attorney’s office to handle routine
procedures and take incoming calls from
residents.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 105.00-
1 BENEFITS:
2 Retired Health Benefits 71.704.005 $ - $ 1,536 $ 5,279 $ 4,300 $ 3,910 $ 4,450 $ 4,539
34
MATERIALS & SERVICES:
5 City Attorney - General 75.713.007 129,703 148,068 141,532 150,000 155,000 160,000 163,200
6 City Attorney - Spec Projects 75.713.008 67,473 10,122 22,434 20,000 20,000 20,000 20,400
7 Litigation Attorney 75.713.009 26,270 33,624 38,598 20,000 20,000 20,000 20,400
8 Employee Relations 75.713.010 12,182 26,878 27,437 25,000 25,000 25,000 25,500
9 Municipal Code Update 75.713.011 79,756 14,854 12,584 7,000
10 Total 315,384 233,546 242,585 215,000 227,000 225,000 229,500
11
12 TRANSFERS:
13 Overhead Allocation 99.904.000 ( 271,293) ( 202,219) ( 154,258) ( 117,998) ( 132,204) ( 134,848) ( 137,545)
14
15 GRAND TOTAL $ 44,091 $ 32,863 $ 93,606 $ 101,302 $ 98,706 $ 94,602 $ 96,494
CITY ATTORNEY
47
49
Finance
DEPARTMENT’S MISSION
To provide administrative and technical support to City departments and management and to
safeguard and facilitate the optimal use of City resources.
WHAT THE DEPARTMENT DOES
The department provides support services to other city departments and operations and direct
services to citizens and other customers. The support services include accounting, payroll,
treasury, purchasing, accounts payable, information technology, debt management, financial
analysis, website administration, computer software application support and other administrative
functions. Services provided to outside customers including water, sewer & storm drain utility
accounting, alarm billing, business licensing, reception and other cashiering services.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Received the California Society of
Municipal Finance Officers’ ( CSMFO)
Certificate of Award for Excellence in
Operational Budgeting for the Town’s
Budget for Fiscal Year 2004- 2005.
Received the Government Finance
Officers Association‘ s ( GFOA)
Distinguished Budget Presentation
Award for the Town’s Budget for Fiscal
Year 2004- 2005.
Received the CSMFO Certificate of
Award for Outstanding Financial
Reporting for the Town’s
Comprehensive Financial Report
( CAFR) for the Fiscal Years Ended June
30, 2003 and 2004.
Served as coordinator for the
development and implementation of the
Town’s enhanced website.
Worked with the Financial Advisory
Committee in developing a
comprehensive treasury policies and
procedures manual and implemented an
enhanced investment policy projected to
increase investment earnings in excess
of $ 100,000.
Implemented the purchase order system
and integrated it with the Town’s
financial system.
Successfully concluded a clean audit for
fiscal year 2003- 2004.
Completed audit of the sewer billings
against the County tax roll and brought
in additional revenues in excess of
$ 20,000
Completed audit of business licensees
and with the cooperation of the Police
Department on enforcement, brought in
additional revenues from business
license tax.
Updated web- mail application including
remote email access for the Town
employees.
Deployed wireless network connection.
Upgraded operating systems, software,
servers and improved backup
processes.
Installed terminal servers for the
accounting system, file servers, subnets
and converted hubs to switches at the
Corporation Yard.
Developed a Town network
documentation manual.
Collaborated with the departments in
implementing new fees and various
revenue enhancements.
50
Implemented various on- line banking
services contributing to more efficient
processes and lower banking fees.
Reviewed and streamlined banking
services towards lowering bank
charges.
Developed a balanced budget for fiscal
year 2004- 2005 and balanced
preliminary budgets for the next 2 years.
Hired a new account clerk to replace
two part- time positions and handle tasks
resulting from the implementation of
new programs.
Developed an in- house Access
application to automate distribution of
Notice of Salary Change.
KEY PLANS FOR THE NEXT PERIOD
Develop electronic time management
program and integrate the process with
payroll.
Continue to explore areas of revenue
enhancements and cost- cutting
measures to ensure a balanced budget
in the ensuing years.
Continue exploring on providing digital
government services to the public.
Develop the Town’s 2005- 2006
Operating Budget.
Continue working with Public Works in
preparing a status report of the Town’s
Comprehensive Capital Improvement
Program.
Continue to work with vendor to
enhance Town’s financial software.
Continue implementation of the short-term
information technology strategic
plan.
Continue review of the internal control
and business processes in the
department.
Implement Government Accounting
Standards Board ( GASB) Statement
Number 40 – Deposit and Investment
Risk Disclosures.
Audit workers compensation hours to
ensure appropriateness of hours
charged to the employees.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 104.00-
1 SALARIES & BENEFITS
2 Salary 71.701.001 $ 3 46,171 $ 337,906 $ 359,990 $ 416,079 $ 436,510 $ 4 46,767 $ 455,702
3 Overtime 71.701.002 637 342 9,376 10,000
4 Salary- Temporary 71.701.003 18,935 35,868 14,167 10,000
5 Retirement 71.703.000 5,443 43,762 77,364 104,282 1 09,010 111,190
6 Medicare/ FICA 71.703.002 28,078 25,563 26,049 27,720 28,221 2 8,623 29,195
7 401( a) 71.703.004 3,838 2,639 2,936 3,550 3,512 3,626 3,699
8 Car Allowance 71.703.005 5,037 3,459 5,461 7,234 7,380 7,452 7,601
9 Health, Life & Dental 71.704.000 27,762 36,166 41,714 57,252 53,378 5 9,284 60,470
10 Retired Employee Benefits 71.704.005 16,053 14,261 25,303 27,100 32,610 3 7,050 37,791
11 Workers Comp Insurance 71.705.000 4,380 4,356 5,763 5,639 6,546 6,698 6,832
12 Vac/ Sick Leave Payout 71.706.002 7,613 ( 4,090) 8,373 8,700 15,000 1 5,000 15,000
13 Total 4 58,504 461,913 542,894 650,638 687,439 7 13,510 727,480
14
15 MATERIALS & SERVICES:
16 Supplies 75.711.001 4,717 4,820 7,368 5,000 5,000 6,000 5,000
17 Professional Services 75.713.000 8,724 425 2,115 1,000 1,000 1,000 6,000
18 Staff Development 80.733.000 20,196 17,858 9,224 20,000 20,000 2 0,000 20,000
19 Allocated Costs 80.735.000 38,727 31,321 42,716 49,130 51,269 5 1,913 53,567
20 Printing 80.763.000 5,239 3,130 2,157 5,000 5,000 2,000 2,000
21 Postage 80.765.000 1,904 1,503 897 2,000 2,000 2,000 2,000
22 Capital Outlay 80.790.000 8,254 3,279 585 1,000 1,000 3,000 4,000
23 Total 87,761 62,336 65,062 83,130 85,269 8 5,913 92,567
24
25 TRANSFERS:
26 Overhead Allocation 99.904.000 ( 467,287) ( 445,049) ( 433,650) ( 473,997) ( 517,709) ( 528,063) ( 538,624)
27 Overhead Alloc- Programs 99.918.001 ( 253) ( 465)
28 ( 467,540) ( 445,514) ( 433,650) ( 473,997) ( 517,709) ( 528,063) ( 538,624)
29
30 TOTAL OPERATING BUDGET 78,725 78,735 174,306 259,771 254,999 2 71,360 281,423
31
32 RESERVES:
33 Computer Replacement 99.925.000 3,900 3,900 3,900 11,700 - 3,900 3,900
34 Furniture & Fixtures Replacemen 99.925.002 1,700 1,700 1,700 3,400 - 1,700 1,700
35 Radio & Pagers Replacement 99.925.003 230 230 230 460 - 230 230
36 Retirement Health Reserve 99.930.000 8,985 4,655 4,655 9,310 - 4,655 4,655
37 Total 14,815 10,485 10,485 24,870 - 1 0,485 10,485
38
39 GRAND TOTAL $ 93,540 $ 89,220 $ 184,791 $ 284,641 $ 254,999 $ 2 81,845 $ 291,908
FINANCE
51
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 111.00-
1 GENERAL TOWN SERVICES:
2 Library Services 75.713.004 $ 4 23,400 $ 441,960 $ 527,895 $ 555,900 $ 567,018 $ 578,358 $ 589,925
3 Quarterly Newsletter 75.713.006 22,559 24,200 28,715 26,000 26,000 26,000 26,000
4 Recreation Services 75.713.012 80,000 125,000 130,000 130,000 130,000 130,000 130,000
5 Animal Regulation 75.713.013 99,749 52,681 56,743 60,000 60,000 60,000 60,000
6 San Mateo Educ TV 80.739.000 2,808 2,000 2,800 2,800 2,800 2,800
7 Peninsula TV 80.740.000 6,488 9,046 6,421 6,500 6,500 6,500 6,500
8 Elections 80.741.000 74 6,106 7,100 7,100
9 Residence Handbooks 80.743.000
10 Blue Card Notices 80.745.000
11 Cultural Exchange 80.784.000 4,717 139 200 200 200 200
12 Community Relations 80.747.000 5,326 2,858 4,665 3,000 3,000 3,000 3,000
13 Total 6 45,121 661,990 756,439 791,500 7 95,518 8 13,958 818,425
14 ALLOCATED COSTS:
15 PERS Admin- Health Ins 71.704.005 11,743 8,210 6,000 6,500 6,500
16 Employee Incentive 71.706.003 81,709 87,963 99,801 91,600 93,396 97,207 99,151
17 Supplies 75.711.001 3,907 984 1,566 2,000 2,000 2,000 2,000
18 Miscellaneous 75.711.004 518 8,935 4,000 4,000 4,000 4,500
19 Professional Services 75.713.000 21,853 19,010 25,703 22,000 27,000 27,540 28,091
20 Equipment Contracts 75.713.003 8,126 7,174 7,124 7,000 7,250 7,250 7,250
21 Auditing Services 75.713.005 11,094 10,600 21,000 16,000 16,000 16,000 16,000
22 Staff Development 80.717.001 9,144 13,434 5,101 2,800 15,000 7,000 15,000
23 Personnel Relations 80.719.000 15,316 19,025 9,654 5,800 7,000 8,500 8,500
24 Recruiting Expense 80.721.000 7,727 4,338 2,195 6,300 12,500 12,500 15,000
25 Municipal Associations 80.729.000 8,834 12,516 27,592 15,000 15,000 15,000 15,000
26 Utility, Maint & Insurance 80.735.000 23,385 22,560
27 Budget Contingency 80.737.000 72,555 100,000 100,000 100,000 100,000
28 Postage 80.765.000 600 457 501 600 600 600 600
29 County Tax Collection Fee 80.778.000 66,143 61,947 66,768 67,000 67,000 68,000 69,000
30 Information Technology 80.800.000 1 30,986 37,452 86,277 100,000 100,000 100,000 100,000
31 Janitorial Services 80.801.000 30,934 35,622 39,627 40,000 40,000 40,800 41,616
32 Fire, Property & Liability 80.804.000 3 05,383 433,543 326,067 360,000 378,000 396,900 416,745
33 Telephone 80.805.000 1 00,908 94,970 73,139 80,000 80,000 80,000 80,000
34 Utilities 80.806.000 4 15,400 384,565 62,026 70,000 71,400 72,828 74,285
35 Building Repair & Maint 80.807.000 48,285 51,415 53,782 50,000 50,000 50,000 50,000
36 Claims Expense 80.808.000 78,784 ( 73,600) 44,511 15,000 25,000 25,000 25,000
37 Pool Vehicles 80.809.000
38 Capital Outlay 80.790.001 1 ,877,557 4,885 10,333 5,000 5,000 5,000 5,000
39 Total 3 ,258,336 1,309,625 971,702 1,060,100 1,122,146 1,142,625 1,179,238
40
41 TRANSFERS:
42 Allocated Costs 99.922.000 ( 1,118,806) ( 971,141) ( 983,849) ( 1,072,250) ( 1,134,296) ( 1,154,775) ( 1,191,388)
43
44 TOTAL OPERATING BUDGET 2 ,784,651 1,000,474 744,292 779,350 783,368 801,808 806,275
45
46 RESERVES:
47 Capital Projects Fund 99.920.000 3 03,110
48 Computer Replacement 99.925.000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
49 Furn & Fixtures Replacement 99.925.002 2,150 2,150 2,150 2,150 2,150 2,150 2,150
50 Total 3 15,260 12,150 12,150 12,150 12,150 12,150 12,150
51
52 GRAND TOTAL $ 3 ,099,911 $ 1,012,624 $ 756,442 $ 791,500 $ 795,518 $ 813,958 $ 818,425
GENERAL GOVERNMENT
52
54
Police Department
DEPARTMENT’S MISSION
The mission of the Hillsborough Police Department is the detection and prevention of criminal activity,
the apprehension and conviction of offenders, the protection of life and property, the enforcement of
laws and ordinances, and above all, customer service outreach and proactive responsiveness to the
public.
WHAT THE DEPARTMENT DOES
The Hillsborough Police Department’s staff works to ensure the safety and welfare of the Town
residents through Patrol, Investigations, Crime Prevention, Administrative Services and other
community programs. The Department currently balances two Divisions; the Administrative Services
Division and Operations Division. The Operations Division consists of front- line police personnel
( Patrol) and investigators who assist residents directly, accepting crime reports, conducting criminal
investigations, managing traffic issues, SWAT call- outs, and participating in community policing
programs such as the Alarm Specialists, Community Outreach functions and Officer- at- School- Lunch
Programs. The Administrative Services Division provides support to the Operations ( Patrol) Division by
ensuring the availability of equipment, supplies and the dispatching of officers. Administrative
Services also oversees internal investigations, court filings, evidence handling and records
management. Both Division Captains act as liaisons to many other local, state and federal law
enforcement agencies as well as other Town Departments.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Continued to hold the lowest crime rate
of any California city with populations
over 10,000.
Hired and trained the first SMCO SWAT
Medic / Volunteer Reserve Police
Officer to the patrol force.
Installed a County- wide Electronic
Tracking System ( ETS) to locate and
apprehend regional bank robbery
suspects.
Replaced the department mobile radios
with the most advanced Kenwood
models of communication.
Continue to seek and secure $ 100,000
SLESF & CLEEPS grants which support
and enhance equipment acquisitions for
police personnel.
Provided all departmental personnel
with distinctive inclement rain gear via
grant funding.
Replaced patrol car single band radios
with dual band radios enhancing
communications between police, fire,
public works, CDF and CHP on a
regional scale.
Incorporated two additional officers to
the Kawasaki traffic unit from within the
ranks of patrol.
Replaced the aging Stream- Light
flashlights for patrol personnel to a more
durable and useful lighting unit via grant
funding.
Accessed departmental training and
equipment support ( county- wide) from
regionally available SHSP, LETPP,
RTTAC, and UASI grant funding.
55
Continued excellent relationships with
the Hillsborough School District through
interactive safety programs, holiday and
personal safety presentations, lunch
programs, and disaster preparedness
meetings.
KEY PLANS FOR THE NEXT PERIOD
Continue to explore areas of cost- cutting
measures by shopping the market and
updating in- house procedures for the
purchase, maintenance and sharing of
police equipment.
Continue extended networking in the
law enforcement task force community
to ensure that this department is
supported financially and on all levels by
coordinated local, county and state
efforts.
Constantly standing ready to assist
other Town departments with projects
that require a team approach towards
problem resolutions.
Continue to seek grant funding to
replace equipment that will benefit front-line
patrol resources as well as to
advance the technical position of the
police department in contemporary
society.
Over the past three years, integrated
deeply with allied law enforcement
agencies in multi- jurisdictional issues
dealing with home, vehicle and
construction burglaries; identity - mail
theft rings; homeland security issues;
SWAT operations; and advanced
contemporary police training issues.
See that PD members on all levels are
highly integrated into mutual- aide,
county- wide groups, i. e., SWAT,
Homeland Security, Joint Terrorism
Task Forces, Investigator groups,
Training, Code Enforcement, REACT,
Records Management, D. A.’ s office, etc.
Continue to host in- house team building
issues to engender a feeling of trust and
support for all ranks.
To strategically plan for the
incorporation of this department into the
master technology trends of SMCO and
the region.
Continue to expect the unexpected and
to plan for possible uncertainly while
providing the highest level of service to
those who are responsible for
protecting.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 121.00-
1 SALARIES & BENEFITS
2 Salaries - Sworn 71.701.001 $ 2 ,449,135 $ 2 ,572,140 $ 2 ,772,802 $ 3 ,012,171 $ 3 ,003,407 $ 3,073,985 $ 3 ,135,465
3 Overtime 71.701.002 1 18,000 1 59,524 1 09,048 1 18,000 120,000 120,000 120,000
4 Salaries - Temporary 71.701.003 4 0,000 2 9,590 3 1,281 3 2,000 32,000 32,000 32,000
5 Work Holiday Pay 71.701.004 7 ,476 1 6,290 8 ,817 2 4,812 24,797 25,375 25,883
6 Uniform Allowance 71.701.005 2 3,300 2 3,200 2 6,775 2 6,200 27,675 27,675 28,229
7 Medicare/ FICA 71.703.002 6 6,066 6 9,251 7 0,075 6 9,998 68,252 69,854 71,251
8 PERS 71.703.003 1 68,769 7 06,343 1 ,026,876 1,057,764 1 ,078,919
9 401( a) 71.703.004 3 ,361 3 ,606 3 ,936 3 ,827 4,386 4,510 4,600
10 Health, Life & Dental 71.704.000 2 46,742 2 79,492 3 14,209 3 55,905 446,393 497,931 507,890
11 Retired Employee Benefits 71.704.005 1 08,622 1 27,511 1 57,563 1 75,600 194,890 221,950 226,389
12 Workers Comp Insurance 71.705.000 6 6,050 9 9,113 1 40,698 1 15,033 132,123 135,237 137,942
13 Leave at Retirement 71.706.001 5 3,501 ( 29,764)
14 Vac/ Sick Leave Payout 71.706.002 7 2,254 2 4,709 2 8,500 61,680 75,180 76,684
15 Total 3 ,182,253 3 ,422,207 3 ,828,682 4 ,668,389 5 ,142,479 5,341,461 5 ,445,252
16 MATERIALS & SERVICES:
17 Supplies 75.711.001 7 ,476 9 ,360 8 ,361 8 ,100 8,600 8,550 8,807
18 Professional Services 75.713.000 3 2,736 2 76
19 Lease - Copier 75.713.003 7 ,731 6 ,148 6 ,247 6 ,100 6,100 6,100 6,100
20 Equipment Contracts 80.715.000 2 9,969 3 9,671 2 6,673 3 7,000 40,000 41,315 44,781
21 Staff Development 80.733.000 8 ,371 3 ,353 8 81 3,500 3,500
22 Conference & Meetings 80.733.001 2 ,435 3 09 1 17 2 ,000 2,000 2,060 2,122
23 Dues & Subscriptions 80.733.003 2 ,026 1 ,838 2 ,106 2 ,400 2,600 2,472 2,546
24 Employee Training 80.733.004 5 4,731 6 0,970 2 5,859 5 6,000 59,500 57,680 59,410
25 Personnel Expense 80.733.006 3 5,216 2 4,519 1 5,581 3 6,000 38,000 38,110 39,253
26 Hiring/ Recruiting Expense 80.733.007 1 0,145 2 ,732 2 ,000 2,000 5,150 5,305
27 Allocated Costs 80.735.000 2 70,460 2 04,986 2 09,978 2 57,516 280,346 285,686 295,619
28 County Booking Expense 80.749.000 3 ,294 3 ,648 4 ,030 5 ,000 6,000 4,120 6,000
29 Radio Expense 80.751.000 4 ,235 5 ,177 1 ,441 4 ,500 5,000 5,600 6,000
30 Criminal Justice Contract 80.753.000 3 3,769 3 5,268 3 7,701 3 9,900 42,500 42,900 44,400
31 Gas and Oil 80.756.000 4 3,489 4 0,384 3 9,762 5 0,000 53,000 51,500 53,000
32 Vehicle Repair & Maintenance 80.757.000 4 1,069 5 1,873 5 0,765 5 4,000 60,000 56,650 53,834
33 Printing 80.763.000 9 ,357 3 ,073 2 ,343 5 ,500 6,200 5,150 5,305
34 Postage 80.765.000 2 ,091 2 ,570 1 ,490 2 ,200 3,400 2,575 2,650
35 K- 9 Expense 80.771.000 8 ,719 8 ,086 1 1,712 1 0,000 9,000 11,330 11,670
36 Film Evidence Expense 80.773.000 1 0,144 4 ,004 7 ,226 1 8,000 20,000 24,720 25,462
37 Clets Pin Access 80.775.000 8 ,149 1 0,233 1 0,426 1 4,000 15,000 14,420 14,853
38 Outreach Program 80.777.000 5 ,059 1 ,600 5 ,147 5 ,400 5,600 5,665 5,835
39 Capital Outlay 80.790.000 1 5,201 3 ,628 -
40 Total 6 45,872 5 19,802 4 71,750 6 15,616 664,846 675,253 696,452
41
42 Burglar Alarm 1 8,535 1 8,870 2 ,510
43
44 TOTAL OPERATING BUDGET 3 ,846,660 3 ,960,879 4 ,302,942 5 ,284,005 5 ,807,325 6,016,714 6 ,141,704
45
46 RESERVES:
47 Capital Projects 30,100
48 Computer Replacement 99.925.000 1 4,500 1 4,500 1 4,500 4 4,900 - 15,100 15,100
49 Vehicle Replacement 99.925.001 5 9,800 4 9,800 9 8,000 2 58,200 - 117,000 117,000
50 Furniture & Fixtures Replacement 99.925.002 2 ,700 2 ,700 2 ,700 5 ,800 - 3,000 3,000
51 Radio & Pagers Replacement 99.925.003 4 ,300 4 ,300 4 ,300 9 ,000 - 4,600 4,600
52 Dispatch Equipment Replacement 99.925.004 1 5,000 1 5,000 1 5,000 3 0,000 - 15,000 15,000
53 Retirement Health 99.930.000 7 7,530 4 1,325 4 1,325 8 2,650 - 41,325 41,325
54 Total 1 73,830 1 27,625 1 75,825 4 30,550 30,100 196,025 196,025
55
56 GRAND TOTAL $ 4 ,020,490 $ 4 ,088,504 $ 4 ,478,767 $ 5 ,714,555 $ 5 ,837,425 $ 6,212,739 $ 6 ,337,729
POLICE
56
58
Fire
DEPARTMENT’S MISSION
To provide a high level of professional service designed to protect the residents of Hillsborough
and their properties from exposure to dangerous conditions.
WHAT THE DEPARTMENT DOES
The Fire Department protects lives, property and the environment from fire and exposure to
hazardous materials, provides pre- hospital emergency medical care, offers programs which
prepare our citizens for emergencies and provides non- emergency services, including fire
prevention and related code enforcement to the Town residents.
.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Fully integrated all personnel into the
new organization.
Through a collaborative effort with our
neighbors, we were able to train 24 of
our personnel in Confined Space
Operations and Rescue Systems.
Using Office of Domestic Preparedness
Grant funds, we were able to acquire
specialized rescue equipment to be
used as a regional resource for Special
Operations.
Received a $ 6,500 Fireman’s Fund
Grant for a Smoke Alarm and Firefighter
Extension Program.
KEY PLANS FOR THE NEXT PERIOD
Continue with expanding a shared
training division with surrounding
agencies.
Develop a Vegetation Management Plan
for Burlingame, Hillsborough and San
Mateo.
Continue to serve as Fire Mutual Aid
Coordinator for San Mateo County
Operational Area.
Develop and adopt a single fee
schedule for the JPA.
Develop an Emergency Notification
System for employee and citizen
contact, including a phone/ web based
system and an AM radio station
notification system.
Provide necessary office space for staff.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
FIRE
1 SALARIES & BENEFITS
2 Salaries 71.701.001 $ 2 ,615,324 $ 2 ,713,349 $ 2 ,863,481 $ 3 ,012,266 $ 3 ,057,698 $ 3 ,129,552 $ 3 ,192,143
3 Overtime 71.701.002 5 24,389 7 04,208 3 43,886 3 00,000 3 00,000 3 00,000 300,000
4 Salaries - Temporary 71.701.003 8 22 4 ,032 1 02,140
5 Work Holiday Pay 71.701.004 1 33,124 1 44,446 1 54,901 2 46,029 2 38,345 2 43,943 248,822
6 Uniform Allowance 71.701.005 2 5,025 2 6,300 4 7,490 2 3,200 2 3,635 2 3,635 24,108
7 Paramedic Continuing Educ 71.701.007 1 3,035 1 3,396 - -
8 Medicare/ FICA 71.703.002 5 7,314 5 8,118 5 6,114 4 8,358 4 8,845 4 9,992 50,992
9 PERS 71.703.003 1 41,785 5 66,370 7 56,042 7 86,103 1 ,011,825
10 401( a) 71.703.004 3 ,221 4 ,113 2 ,328 - -
11 Health, Life & Dental 71.704.000 2 74,728 2 62,298 3 00,128 3 16,926 3 74,926 3 81,556 389,187
12 Retired Employee Benefits 71.704.005 1 23,668 1 48,739 1 76,558 2 02,300 2 33,810 2 66,200 271,524
13 Workers Comp Insurance 71.705.000 9 6,430 2 64,683 3 62,247 2 65,816 3 10,837 3 18,136 324,499
14 Leave at Retirement 71.706.001 5 5,553 ( 1,785) ( 2,957) - -
15 Vac/ Sick Leave Payout 71.706.002 1 0,823 1 6,226 - -
16 Total 3 ,922,633 4 ,352,720 4 ,564,327 4 ,981,265 5 ,344,138 5 ,499,117 5 ,813,100
17
18 MATERIALS & SERVICES:
19 Supplies 75.711.001 1 3,175 9 ,608 7 ,413 1 0,000 1 0,000 1 0,000 10,000
20 Professional Services 75.713.000 7 ,656 6 97 5 8,618
21 JPA County Wide Supv 75.714.000 6 ,751 5 ,500 9 ,750
22 Lease - Copier 75.713.003 3 ,759 6 ,149 6 ,247 5 ,000 5 ,000 5 ,000 5,000
23 Equipment Repairs 80.715.000 1 9,158 4 9,617 4 4,937
24 Employee Development 80.733.000 3 0,130 3 2,187 2 8,169
25 Fire Prevention Training 80.733.005 5 ,033 4 ,174 2 ,952
26 Personnel 80.733.006 4 0,384 3 7,325 1 0,913
27 Allocated Costs 80.735.000 2 11,944 1 68,537 2 90,532 3 04,138 3 18,741 3 28,291 339,490
28 Radio Expense 80.751.000 2 8,990 5 4,258 2 1,286
29 Gas and Oil 80.756.000 2 4,515 2 5,413 2 3,751
30 Vehicle Repair & Maintenance 80.757.000 4 9,634 4 2,261 1 8,987 3 0,000 3 0,000 3 0,000 30,000
31 Printing 80.763.000 1 ,790 5 ,711 8 51
32 Postage 80.765.000 8 70 6 83 4 11
33 Repairs & Maintenance 80.766.000 2 ,272 7 ,031 3 ,889
34 Station/ Dorm Expense 80.767.000 1 9,603 1 4,088 7 ,531 1 0,000 1 0,000 1 0,000 10,000
35 Disaster Preparation 80.774.000 1 9,559 2 1,340 9 71 2 5,000 3 9,000 3 9,000 39,000
36 Capital Outlay 80.790.000 9 ,292 3 3,495 2 ,378
37 Total 4 94,515 5 18,074 5 39,586 3 84,138 4 12,741 4 22,291 433,490
38
39 OVERHEAD ALLOCATION -
40 Vegetation Management 99.918.001 ( 25,000) ( 25,000) ( 25,000) ( 25,000) ( 25,000) ( 25,000)
41
42 ADDN ( EXCESS) SHARED SERVICES ALLOC ( 40,439) 1 05,233 1 44,554 226,652
43
44 TOTAL OPERATING BUDGET 4 ,417,148 4 ,845,794 5 ,078,913 5 ,299,964 5 ,837,112 6 ,040,962 6 ,448,242
45
46 RESERVES/ TRANSFERS:
47 Capital Projects 99.920.000 3 5,000
48 Computer Replacement 99.925.000 8 ,150 8 ,150 8 ,150 2 4,450 8 ,150 8,150
49 Vehicle Replacement 99.925.001 1 28,000 2 56,000 256,000
50 Furn & Fixtures Replacement 99.925.002 4 ,700 4 ,700 4 ,700 9 ,400 4 ,700 4,700
51 Radio & Pagers Replacement 99.925.003 2 ,300 2 ,300 2 ,300 4 ,600 2 ,300 2,300
52 Hose/ Nos/ Breathing Apparatus 99.925.005 1 6,400 1 6,400 1 6,400 3 2,800 1 6,400 16,400
53 Paramedic Equipment 99.925.006 1 6,000 1 6,000 1 6,000 3 2,000 1 6,000 16,000
54 Retirement Health 99.930.000 3 8,590 2 0,410 2 0,410 4 0,820 2 0,410 20,410
55 Total 8 6,140 6 7,960 2 30,960 1 44,070 - 3 23,960 323,960
56
57 GRAND TOTAL $ 4 ,503,288 $ 4 ,913,754 $ 5 ,309,873 $ 5 ,444,034 $ 5 ,837,112 $ 6 ,364,922 $ 6 ,772,202
59
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
FIRE
Burlingame budget net of retirement & vehicles $ 6 ,827,826 $ 7 ,376,124 $ 7 ,698,868 $ 8 ,045,317
Hillsborough budget net of retirement, vehicles & retirees health 4 ,674,983 4 ,742,027 4 ,891,655 4 ,985,791
40% of Shared Services Cost 4 ,601,124 4 ,847,260 5 ,036,209 5 ,212,443
Retirement cost 5 66,370 7 56,042 7 86,103 1 ,011,825
Vehicle Cost - - 2 56,000 256,000
Retiree's Health Insurance 2 02,300 2 33,810 2 66,200 271,524
Retiree's Health Reserve 4 0,820 - 2 0,410 20,410
$ 5 ,410,614 $ 5 ,837,112 $ 6 ,364,922 $ 6 ,772,202
60
62
Planning
DEPARTMENT’S MISSION
To ensure that new development meets community standards and to ensure compliance with
local, state and federal development, land use and environmental regulations.
WHAT THE DEPARTMENT DOES
The Planning Department is responsible for four key functions: Zoning, Environmental
Assessment, Long- Term Planning and Design Review. These functions can be generally
described as follows:
• Zoning includes the administration of the zoning regulations and other development-related
regulations of the Hillsborough Municipal Code and providing zoning information
to homeowners and developers.
• Environmental Assessment involves the preparation of environmental documents as
required for private and Town projects consistent with provisions of the California
Environmental Quality Act.
• Long- Term Planning involves the preparation, maintenance and implementation of the
Town’s General Plan.
• Design Review involves providing staff services to the Town’s Architecture and Design
Review Board, processing applications, conducting public hearings and implementing the
Town’s Design Guidelines.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
The Revised Residential Design
Guidelines were completed and adopted
by the City Council in August, 2004.
As a result of the second unit ordinance,
the Town’s incentives and outreach
programs, a total of twenty- one ( 21)
second units have been approved.
In 2004, 261 Architecture and Design
Review applications were processed, of
which 185 were processed
administratively by the Planning staff.
The vacant Assistant Planner position
was filled by hiring Gina Tynan.
A comprehensive update of the Town’s
General Plan was completed and
adopted by the City Council in March,
2005.
Pages for the Town’s new website were
developed which provide current
information, public notices, application
forms and information, and meeting
agendas and minutes.
The department staff worked
successfully with staff from the City
Attorney’s Office and Code Enforcement
to address several long- standing
violations.
Environmental assessments for the
General Plan revision and a grading
permit were completed and approved.
63
KEY PLANS FOR THE NEXT PERIOD
Continue to process zoning and
Architecture and Design Review Board
applications efficiently, processing as
many as possible administratively;
explore ways to enhance the current
processes.
Provide clear, current and precise
zoning information, handouts and
materials. Increase the use of the
Town’s enhanced website as an
information source.
Work with the City Attorney and City
Engineer to complete remaining portions
of the Municipal Code update.
Continue to prepare environmental
assessments for private and Town
projects.
Initiate implementation strategies related
to the 2005 General Plan.
Continue to implement the policies in
the Housing Element, especially by
encouraging the development of second
units.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 133.00-
1 SALARIES & BENEFITS
2 Salary 71.701.001 $ 173,491 $ 170,426 $ 111,092 $ 203,087 $ 180,006 $ 184,236 $ 187,921
3 Part- time Salaries 71.701.003 5,432 17,975 5,000 5,000 5,000 5,000
4 PERS 71.703.000 2,685 13,747 36,029 43,004 44,953 45,852
5 Medicare/ FICA 71.703.002 12,939 12,638 8,794 13,664 12,120 12,274 12,519
6 401 ( a) 71.703.004 1,083 2,129 2,362 2,332 2,423 2,471
7 Car allowance 71.703.005 1,873 3,532 3,617 3,690 3,726 3,801
8 Health, Life & Dental 71.704.000 14,341 15,089 8,911 19,727 23,916 26,624 27,156
9 Retired Employee Benefits 71.704.005 ( 4,800) 962 3,292 4,100 5,860 6,590 6,722
10 Workers Comp Insurance 71.705.000 2,600 2,373 3,064 2,626 2,699 2,763 2,818
11 Leave at Retirement 71.706.001 40,000
12 Vac/ Sick Leave Payout 71.706.002 ( 12,157) 1,056 1,017 1,100 1,122 1,150 1,173
13 Total 186,414 213,617 173,553 291,312 279,749 329,739 295,433
14
15 MATERIALS & SERVICES:
16 Supplies 75.711.001 2,165 1,866 2,180 4,200 6,000 6,300 6,500
17 Contractual Services 75.713.000 36,602 49,987 112,852 65,000 20,000 20,000 20,000
18 Professional Development 80.733.000 2,763 3,561 2,196 7,500 9,000 9,000 9,000
19 Mileage Reimb 80.733.002 436 78 4 100 500 500 500
20 Allocated Costs 80.735.000 21,289 17,797 25,857 30,032 29,629 31,751 31,978
21 Printing 80.763.000 1,345 1,483 3,158 2,750 4,000 4,000 4,000
22 Postage 80.765.000 534 1,503 896 1,800 2,000 2,300 2,500
23 Capital Outlay 80.790.000 1,540 -
24 Total 65,134 76,275 148,683 111,382 71,129 73,851 74,478
25
26 TRANSFERS:
27 Overhead Allocation 99.904.000 100,634 106,054
28
29 TOTAL OPERATING BUDGET 352,182 395,946 322,236 402,694 350,878 403,590 369,911
30
31 RESERVES:
32 Capital Projects Fund 99.920.000 40,000 50,000
33 Computer Replacement 99.925.000 970 970 970 5,910 - 970 970
34 Furn & Fixtures Replacement 99.925.002 300 300 300 600 - 300 300
35 Retirement Health Insurance 99.930.000 5,190 3,105 3,105 6,210 - 3,105 3,105
36 Total 6,460 4,375 4,375 12,720 - 44,375 54,375
37
38 GRAND TOTAL $ 358,642 $ 400,321 $ 326,611 $ 415,414 $ 350,878 $ 447,965 $ 424,286
PLANNING
64
66
Building
DIVISION’S MISSION
To provide for permitting of land use and building projects, code enforcement and the orderly
growth and development of the city.
WHAT THE DIVISION DOES
The division provides for all of the plan review and field inspection of construction within the
Town. It also issues all construction related permits. The division uses the provisions of the
Uniform Building Codes which include Plumbing, Mechanical and Electrical Codes to review
submitted construction plans.
PRIOR PERIOD’S MAJOR ACCOMPLISHMENTS
Successfully prepared and had adopted
a construction management ordinance.
Continued to provide a high level of
customer service.
KEY PLANS FOR THE NEXT PERIOD
Improve permit turn- around and simplify
permit issuance process.
Successfully implement the new
construction management ordinance.
Revised
Adopted Adopted Preliminary Preliminary
Account Actual Actual Actual Budget Budget Budget Budget
Number 2001- 2002 2002- 2003 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007- 2008
100- 132.00-
1 SALARIES & BENEFITS
2 Salary 71.701.001 $ 3 48,738 $ 3 60,882 $ 3 56,512 $ 3 89,561 $ 394,768 $ 404,044 $ 4 12,125
3 Overtime 71.701.002 1 ,713 4 ,280 4 ,284 5 ,000